Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 14

Purchaser of land on credit or deferred payment

14. Purchaser of land on credit or deferred payment

For the purposes of this Act, each of the following is deemed to be the owner
of land-

   (a)  a purchaser on credit or deferred payment;

   (b)  an assignee or transferee of a purchaser on credit or deferred
        payment.