LAND TAX ACT 2005 - SECT 46E Land tax for excluded trusts and administration trusts

LAND TAX ACT 2005 - SECT 46E

A trustee of an excluded trust or of an administration trust is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee.

Note

The rate of land tax for this assessment is the applicable rate set out in Part 1 of Schedule 1.

S. 46F inserted by No. 85/2005 s. 27.