sec.245CDefinitions for part

### sec.245C Definitions for part In this part— acquisition year , in relation to a relevant transaction, means the financial year during which the liability for transfer duty on the relevant transaction arises. build to rent development see the Land Tax Act 2010 , section 58D . completed stage , of a staged development, see the Land Tax Act 2010 , section 58E (4) . eligible BTR development see the Land Tax Act 2010 , section 58E . ineligible to obtain a BTR land tax concession , in relation to land for a financial year, see section 245D (3) . land used for an eligible BTR development , for a financial year, see the Land Tax Act 2010 , section 58C . obtains a BTR land tax concession , in relation to land for a financial year, see section 245D (1) . staged development see the Land Tax Act 2010 , section 58D (4) . s 245C ins 2023 No. 18 s 4