Death of a liable owner
Specific Residential Zoned Land Tax (RZLT) rules apply on the death of a liable person.
For the purpose of RZLT, as the personal representative, you:
- are deemed to be the liable person in respect of any relevant site(s) during the administration of the estate
- assumes responsibility for all RZLT obligations in this period
- and
- must meet the obligations as if they acquired and dealt with the relevant site in the same manner as the deceased.
Post-death liabilities
RZLT liability is due between the date of death and completion of the administration of the estate (“post-death tax”). This is payable on the earlier of the following dates:
- 12 months from the grant of probate or grant of letters of administration of the deceased person’s estate
- or
- 24 months from the date of death of the deceased person.
Note
If the administration of the estate is completed before either of these two dates arise, the post-death tax is no longer due and payable.
For further information, please see 'Death' section of Tax and Duty Manual Part 22A-01-01.