VICIn ForceAct
Land Tax Act 2005
15Purchaser of land under contract of sale
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15 Purchaser of land under contract of sale
(1) For the purposes of this Act, a purchaser under a contract of sale of land is deemed to be the owner of the land (but not to the exclusion of any other person) if the purchaser has taken possession of the land.
(2) Subsection (1) applies whether or not the contract of sale has been completed by the transfer of the land.