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Electricity Network Assets (Authorised Transactions) Act 2015
40Land tax
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#### 40 Land tax
40 Land tax
> > (1) The exception provided for a sublessee in section 21C of the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026) does not apply to a sublessee under an authorised transaction sublease and the sublessee is liable for land tax accordingly.
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> > (2) An authorised transaction sublease is a sublease entered into for the purposes of an authorised transaction.