Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) If primary production land is used for other purposes in addition to being used for the business of primary production, the Commissioner is to apportion the land value of the land between primary production land and general land.
(2) The apportioned assessed land value in respect of primary production land used for the business of primary production is determined by multiplying the assessed land value of the land by the proportion of the land so used.
(3) The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of primary production land.