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
assume 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 arises 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
or
where later, the return date relating to the liability date on which the tax arose.

Note

The post-death tax is no longer due and payable, if the administration of the estate is completed before:

• the earlier of 12 months from the grant of probate of grant of letters of administration of the deceased person's estate

• 24 months from the date of death of the deceased person.

For further information, please see 'Death' section of Tax and Duty Manual Part 22A-01-01.