62APartial exemption if separate residence used to provide accommodation

62A Partial exemption if separate residence used to provide accommodation If land that would be exempt under this Division in respect of a tax year contains a separate residence that was used to derive income from the provision of accommodation in the year preceding the tax year— (a) land tax is assessable for the tax year on the part of the land that contains the separate residence; and S. 63 substituted by No. 76/2012 s. 15.