Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 40

Assessment of joint occupiers of land

40. Assessment of joint occupiers of land



(1) This section applies if 2 or more persons own land in severalty but occupy
it jointly.

(2) Land tax is to be assessed on the persons as if they were joint owners of
the land.

(3) For the purposes of this Act, persons (the joint occupiers) are taken to
occupy land jointly if the land is occupied, worked or managed-

   (a)  by any one or more of the joint occupiers on behalf of all of the
        joint occupiers or on a joint account; or

   (b)  by any other person as trustee for or otherwise on behalf of all of
        the joint occupiers.

(4) Subsection (3) does not limit the circumstances in which persons may be
taken to occupy land jointly.