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It seems from the ID that the courts have considered it in relation to payroll tax:

http://law.ato.gov.au/atolaw/view.htm?docid=%22AID%2FAID2010192%2F00001%22

Did you know that land tax is only claimable in the year it is incurred and not in the year it is paid. So you would have to go back and amend previous years tax returns - but you can only amend, generally, the last 2 years.

You must register for land tax. Moving in won't help for previous years but may help for the future, depending on when you move in.