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].