Queensland Consolidated Acts

LAND TAX ACT 1915 - SECT 26AB

Despite section 26A, a trustee for--

(a) a person under the Bankruptcy Act 1966 (Cwlth); or

(b) an incapacitated person within the meaning given by the Public Trustee Act 1978;

is to be assessed as if the land held on trust for the person were owned by an individual who is not an absentee or trustee.