10CATaxation of land owned by Place Management NSW

#### 10CA Taxation of land owned by Place Management NSW 10CA Taxation of land owned by Place Management NSW > > (1) Nothing in this Act operates to exempt from land tax, or to otherwise affect the liability to land tax of, a lessee of any land— > > > > > (a) that is owned by Place Management NSW, and > > > > > (b) that was owned by the Sydney Cove Redevelopment Authority immediately before its dissolution on 1 February 1999, and > > > > > (c) in respect of which the Sydney Cove Redevelopment Authority was, immediately before 1 February 1999, liable for land tax under section 10C of this Act as then in force for the land tax year starting on 1 January 1999, > > > > while that land remains in the ownership of Place Management NSW. > > > (2) For the purposes of this section, it is immaterial whether the lease was entered into before, on or after 1 January 1991. > > > (3) This section applies to and in respect of land tax chargeable on land for the land tax year starting on 1 January 2001 and subsequent land tax years. > > **s 10CA:** Ins 2000 No 105, Sch 3 \[2\]. Am 2017 No 22, Sch 2.23 \[2\].