LAND TAX ACT 2005 - SECT 14 Purchaser of land on credit or deferred payment
LAND TAX ACT 2005 - SECT 14
Purchaser of land on credit or deferred paymentFor 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.