/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 70L - Land Tax Act 2005 - Apportionment between eligible and non-eligible land — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Land Tax Act 2005/70L

VICIn ForceAct

Land Tax Act 2005

70LApportionment between eligible and non-eligible land

Start here

Get a plain-English read of 70L

Turn the raw legal text into a practical explanation grounded in Land Tax Act 2005.

View in full context

70L Apportionment between eligible and non-eligible land If the Commissioner is satisfied that only part of land is used and occupied solely for an eligible BTR development— (a) the BTR benefits do not apply to the remaining part of the land; and (b) section 22 applies, if necessary, for the purposes of determining the taxable value of each part of land. S. 70M inserted by No. 52/2021 s. 59.

Previous section70KBTR benefit—exemption from absentee owner land tax surcharge for eligible land Next section70MBTR benefits granted in anticipation of compliance