88C Residential land transferred during year preceding tax year Land that has changed in ownership in the year preceding the tax year is exempt from vacant residential land tax. S. 88D (Heading) amended by No. 46/2019 s. 22. S. 88D inserted by No. 28/2017 s. 65.

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Section 88C - Land Tax Act 2005 - Residential land transferred during year preceding tax year — Zoe