LAND TAX ACT 2005 - SECT 70 Parcels of land
LAND TAX ACT 2005 - SECT 70
Parcels of land(1) For the purposes of section 66, a part of a parcel of land is to be regarded as a separate parcel of land if that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel.
(2) For the purposes of section 67, a part of a parcel of land is to be regarded as a separate parcel of land if—
(a) that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel; and
S. 70(2)(b) substituted by No. 46/2019 s. 27.
(b) the owner of the parcel of land meets the requirements in section 67A, 67B, 67C, 67D or 67E.
Pt 4 Div. 2A (Heading and ss 70A– 70O) inserted by No. 52/2021 s. 59.
Division 2A—Build to rent developments
S. 70A inserted by No. 52/2021 s. 59.