Land Tax Act 2010
sec.58KPurpose of subdivision
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sec.58K Purpose of subdivision
This subdivision states, for section 58E (1) (a) , requirements relating to dwellings in a build to rent development that must be satisfied for the development to be an eligible BTR development for a financial year. The requirements must be satisfied during the previous financial year—see section 58E (1) . See also section 58ZC for how these requirements apply if the first or only building comprising a build to rent development becomes suitable for occupation before 1 January in a financial year. s 58K ins 2023 No. 18 s 12
- 1 The requirements must be satisfied during the previous financial year—see section 58E (1) .
- 2 See also section 58ZC for how these requirements apply if the first or only building comprising a build to rent development becomes suitable for occupation before 1 January in a financial year.