30 June, the Notice for Payment will contain details of properties owned as at that time. Where a property was sold after 30 June, the vendor (seller) is still liable for the land tax. However, it should be noted, if the Land Tax is not paid at settlement it remains a first charge on the land and may be passed on to the purchaser.</p>
      <p> It is an industry based convention for the legal real estate contract to provide for land tax to be apportioned (based on a calculation of the single holding tax se