43Rates etc. on land

#### 43 Rates etc. on land Liabilities that arise before start day (1) This Part applies to a liability to pay rates, or other taxes imposed in respect of land, if: (a) the liability is a liability of: (i) a member who renders defence service; or (ii) a dependant of a member who renders defence service; and (b) the liability arose before the start day of the service. Liabilities that arise on or after start day (2) This Part also applies to a liability to pay rates, or other taxes imposed in respect of land, if: (a) the liability is a liability of: (i) a member who renders defence service; or (ii) a dependant of a member who renders defence service; and (b) the member or dependant exercised, on or after the start day of the service, an option under a financial arrangement to buy or lease the land to which the rates or other taxes relate; and (c) the option was granted before the start day; and (d) the liability to pay the rates or other taxes arose on or after the day the member or dependant exercised the option. Exceptions (3) This section does not apply to a liability to pay GST (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999). (4) This section is subject to section 46.