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Land Tax Act 2000
41Keeping of accounts by Commissioner
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41 Keeping of accounts by Commissioner
(1) The account of a taxpayer relating to land tax payable in a representative capacity is to be kept separate and distinct from the account of land tax payable by that taxpayer as an individual.
(2) The account of taxpayers jointly entitled to, or interested in, the same land relating to land tax payable is to be kept jointly and separate from their sole accounts.