10Levy payable on each separate parcel of land

10 Levy payable on each separate parcel of land

10 Levy payable on each separate parcel of land

(1) A separate levy is payable for each separate parcel of land.

(2) Land is taken to be a separate parcel of land for the purposes of this Act:

(a) if the land is separately valued under the Valuation of Land Act 1916, or

(b) if the land is the subject of one valuation under that Act, or

(c) in any other circumstances provided for by or under this Act.

(3) Subsection (2) does not affect the application of this Act to land that is not valued under the Valuation of Land Act 1916.

(4) This section is subject to Parts 5 and 8 and any regulations under this section.

Note—

Part 5 (Division 7) and Part 8 provide for further circumstances in which land is treated as a separate parcel of land for levy purposes.

(5) The regulations may make further provision for the circumstances in which something is, or is not, taken to be a separate parcel of land under this Act.