Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 46E

Land tax for excluded trusts

46E. Land tax for excluded trusts

A trustee of an excluded 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.