Australian Capital Territory Consolidated Acts

LAND TAX ACT 2004 - SECT 26

    (1)     For this Act, if a parcel of land is a unit subdivision, the land making up the parcel is taken to continue to be a single parcel of land.

    (2)     However, in the application of this Act to a unit subdivision—

        (a)     a reference to a parcel of land in relation to the assessment or payment of land tax is a reference to a unit; and

        (b)     a reference to the owner is—

              (i)     in relation to the assessment or payment of land tax—a reference to the unit owner; and

              (ii)     in relation to any other notice—a reference to the owners corporation.