Australian Capital Territory Consolidated ActsIn this part:
"related"—a parcel of land is a related parcel of land in relation to a land rent lease if—
(a) the lease and the parcel have the same owner; and
(b) if the parcel is a land rent lease—the commissioner has complied with section 25 (Land rent—notice of rent in arrears) in relation to the lease and the parcel; and
(c) the commissioner has, in relation to the parcel, complied with—
(i) the Land Tax Act 2004 , section 21 (Notice of land tax in arrears); or
(ii) the Rates Act 2004 , section 23 (Notice of rates in arrears).