73What does land include?

73 What does land include? (1) For the purposes of this Part, ***land*** includes anything fixed to the land, whether or not the item— (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 to the land as a result of the operation of any other Act or law. (2) For the purposes of subsection (1), a thing can be fixed to land by a physical connection to the land. (3) For the avoidance of doubt, land includes tenant's fixtures within the meaning of section 22A. (4) Despite anything in subsection (1), (2) or (3), land does not include goods that are excluded under section 10(1)(d) from the definition of ***dutiable property***. (5) Despite subsection (1)(b) or (c), the 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 land. S. 74 substituted by No. 38/2012 s. 5.