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Land Tax Act 2005
70DWhat is a single management entity?
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70D What is a single management entity?
(1) For the purposes of section 70B(1)(c), a BTR development is managed by a single management entity if a single entity is responsible for the provision of management services for the BTR development.
(2) However, the eligibility requirement specified in section 70B(1)(c) does not apply to those dwellings that are used to provide affordable housing or social housing.
S. 70E inserted by No. 52/2021 s. 59.