57ELand and buildings etc.

##### 57E Land and buildings etc. (1) For the avoidance of doubt, land that under section 28 is vested in the Corporation is taken, for the purposes of the Assessment Act or the Income Tax Assessment Act 1997, to be owned by the Corporation. (2) If: (a) a Federal airport, or part of it, or a Federal airport development site, or part of it, consists of or includes land that is owned by the Commonwealth; and (b) any of that land is leased by the Commonwealth to the Corporation; buildings and any other fixtures on the land so leased are taken, for the purposes of the Assessment Act or the Income Tax Assessment Act 1997, to be owned by the Corporation.