LAND TAX ACT 2005 - SECT 18A Managers of title-based time-sharing schemes

LAND TAX ACT 2005 - SECT 18A

For the purposes of this Act, a person who manages a title-based time-sharing scheme is deemed to be the owner of the land to which that scheme relates instead of the participants under that scheme.

S. 18B inserted by No. 22/2021 s. 27.