147AWhat does “land” include?

#### 147A What does “land” include? 147A What does “land” include? > > (1) For the purposes of this Chapter, land includes anything fixed to the land, whether or not the thing— > > > > > (a) constitutes a fixture at law, or > > > > > (b) is owned separately from the land, or > > > > > (c) is notionally severed or considered to be legally separate from the land as a result of the operation of any other Act or law. > > > (2) Land does not include anything excluded under section 163K from the definition of goods in this Chapter. > > > (3) The Chief Commissioner may determine that land does not include a thing fixed to land if— > > > > > (a) the thing is owned by a person who is not the person who owns the land or an associated person of the person who owns the land, and > > > > > (b) the thing is not used in connection with the use of the land. > > > (4) For the removal of doubt, anything that is land because of this section is not goods for the purposes of section 163G (Significant holdings in goods). > > **s 147A:** Ins 2020 No 14, Sch 1\[6\].