LAND TAX ACT 2005 - SECT 62A Partial exemption if separate residence used to provide accommodation
LAND TAX ACT 2005 - SECT 62A
Partial exemption if separate residence used to provide accommodationIf land that would be exempt under this Division in respect of a tax year contains a separate residence that was used to derive income from the provision of accommodation in the year preceding the tax year—
(a) land tax is assessable for the tax year on the part of the land that contains the separate residence; and
(b) section 22 applies, if necessary, for that purpose.
S. 63 substituted by No. 76/2012 s. 15.