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Land Tax Act 2005
70JBTR benefit—land tax concession
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70J BTR benefit—land tax concession
The owner of land or part of land that is eligible for the BTR benefits is to be assessed for land tax on that land or part of land as if the taxable value of the land or part of land were reduced by 50%.
S. 70K inserted by No. 52/2021 s. 59.