Land Tax Act 2010
sec.58HContinuity of use—general
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sec.58H Continuity of use—general
The land may be land used for an eligible BTR development for more than 1 financial year only if the use of the land for an eligible BTR development has been continuous since the BTR start date for the development. This section applies regardless of any change in the ownership of the land. This section applies subject to sections 58I and 58J . s 58H ins 2023 No. 18 s 12 (sec.58H-ssec.1) The land may be land used for an eligible BTR development for more than 1 financial year only if the use of the land for an eligible BTR development has been continuous since the BTR start date for the development. (sec.58H-ssec.2) This section applies regardless of any change in the ownership of the land. (sec.58H-ssec.3) This section applies subject to sections 58I and 58J .