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037-052 - Land Tax Expense

Land Tax is a charge levied by State Governments, normally based on the value of freehold land at a specific date each year. This paper outlines the procedures that should be adopted relative to checking the Land Tax Assessment and the allocation of Land Tax expense within the business' financial a ...Read more
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Land Tax is a charge levied by State Governments, normally based on the value of freehold land at a specific date each year.

This paper outlines the procedures that should be adopted relative to checking the Land Tax Assessment and the allocation of Land Tax expense within the business' financial accounts.

The paper is presented under the following headings:

  • Land Tax Assessment
  • Checking Land Tax Assessments
  • Land Tax Allocation