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Land Tax Act 2005
18COwners of land under a Help to Buy arrangement
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18C Owners of land under a Help to Buy arrangement
(1) For the purposes of assessing land tax, including the application of any exemptions or concessions, on land purchased under a Help to Buy arrangement, no account is to be taken of any interest the Commonwealth or Housing Australia has in the land.
***Help to Buy arrangement*** has the same meaning as in the Help to Buy Act 2024 of the Commonwealth;
***Housing Australia*** has the same meaning as in the Housing Australia Act 2018 of the Commonwealth.