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Section 18A - Land Tax Act 2005 - Managers of title-based time-sharing schemes — Zoe

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Land Tax Act 2005

18AManagers of title-based time-sharing schemes

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18A Managers of title-based time-sharing schemes For the purposes of this Act, a person who manages a title-based time-sharing scheme is deemed to be the owner of the land to which that scheme relates instead of the participants under that scheme. S. 18B inserted by No. 22/2021 s. 27.

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