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Land Tax Act 2005
46ELand tax for excluded trusts and administration trusts
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46E Land tax for excluded trusts and administration trusts
A trustee of an excluded trust or of an administration trust is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee.
S. 46F inserted by No. 85/2005 s. 27.