Queensland Consolidated Acts

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LAND TAX ACT 1915 - SECT 63

63 Discount for subdivided land

(1) Subsection (2) applies if, before the commencement of this section, section 3CA applied to a parcel of land for a financial year before the financial year starting on 1 July 2001.

(2) Despite the commencement, the unimproved value of the parcel must not be discounted under section 3CA as in force after the commencement.



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