BODY CORPORATE AND COMMUNITY MANAGEMENT ACT 1997 - SECT 80
Effect of termination on accrued charge, levy, rate or tax
BODY CORPORATE AND COMMUNITY MANAGEMENT ACT 1997 - SECT 80
Effect of termination on accrued charge, levy, rate or tax
80 Effect of termination on accrued charge, levy, rate or tax
(1) When the scheme is terminated— (a) a liability for a charge, levy, rate
or tax that had accrued on a lot included in the scheme before the scheme was
terminated is not affected; and
(b) for recovery under the
Local Government Act 2009 , the Economic Development Act 2012 , the
Land Tax Act 2010 or the repealed Land Tax Act 1915 , the charge, levy, rate
or tax is taken to have been levied on the former owner’s interest in the
land as tenant in common.
(2) In this section—
"former owner" means the person who, immediately before the scheme was
terminated, was the owner of the lot.
