Land Tax Act 2010
sec.64Purpose and operation of pt 8
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sec.64 Purpose and operation of pt 8
The purpose of this part is to deter artificial, blatant or contrived schemes to reduce liability for land tax or windfall tax. Subject to subsection (1) , nothing in this Act limits the operation of this part. s 64 amd 2025 No. 15 s 15 (sec.64-ssec.1) The purpose of this part is to deter artificial, blatant or contrived schemes to reduce liability for land tax or windfall tax. (sec.64-ssec.2) Subject to subsection (1) , nothing in this Act limits the operation of this part.