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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.