New South Wales Consolidated ActsFor the purposes of making or levying an annual charge under section 496, 496A or 501:
(a) each lot in a strata plan that is registered under the Strata Schemes (Freehold Development) Act 1973 or the Strata Schemes (Leasehold Development) Act 1986 , and
(b) each dwelling or portion of the kind referred to in section 547 (1),is taken to be a separate parcel of rateable land.