New South Wales Consolidated Acts

LAND TAX MANAGEMENT ACT 1956 - SECT 21D

21D Liability of lessees of leasehold strata lots

(1) The lessee of land that is a leasehold strata lot is taken to be the owner of the leasehold strata lot for land tax purposes. The lessor of the lot is not to be considered to be the owner of the lot (unless the lessor is the lessee for the purposes of the Strata Schemes (Leasehold Development) Act 1986 ).

(2) Accordingly, the lessee is liable for any land tax payable in respect of the leasehold strata lot.

(3) If there are joint lessees, they are deemed to be joint owners of the leasehold strata lot.

(4) This section does not apply in respect of land to which section 21C applies (land owned by the Crown, a local council or a county council).

(5) In this section:
"leasehold strata lot" means a lot within the meaning of the Strata Schemes (Leasehold Development) Act 1986 .
"lessee" means a lessee within the meaning of the Strata Schemes (Leasehold Development) Act 1986 .
"lessor" means a lessor within the meaning of the Strata Schemes (Leasehold Development) Act 1986 .