Land Tax Act 2010
sec.22AAssessment of trustees
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sec.22A Assessment of trustees
If land is owned by 2 or more trustees of the same trust, the commissioner must make 1 assessment as if the land were owned by 1 person. This section applies despite section 22 . Also, this section does not limit section 23 . s 22A ins 2017 No. 20 s 23 (sec.22A-ssec.1) If land is owned by 2 or more trustees of the same trust, the commissioner must make 1 assessment as if the land were owned by 1 person. (sec.22A-ssec.2) This section applies despite section 22 . (sec.22A-ssec.3) Also, this section does not limit section 23 .