21DLiability of lessees of leasehold strata lots

21D Liability of lessees of leasehold strata lots

21D Liability of lessees of leasehold strata lots

(1) The lessee of land that is a leasehold strata lot is taken to be the owner of the leasehold strata lot for land tax purposes. The lessor of the lot is not to be considered to be the owner of the lot (unless the lessor is the lessee for the purposes of the Strata Schemes Development Act 2015).

(2) Accordingly, the lessee is liable for any land tax payable in respect of the leasehold strata lot.

(3) If there are joint lessees, they are deemed to be joint owners of the leasehold strata lot.

(4) This section does not apply in respect of land to which section 21C applies (land owned by the Crown, a local council, a county council or a joint organisation).

(5) In this section—

leasehold strata lot means a lot in a leasehold strata scheme within the meaning of the Strata Schemes Development Act 2015.

lessee, in relation to a leasehold strata lot, means an owner, within the meaning of the Strata Schemes Development Act 2015, of the lot.

lessor means a lessor within the meaning of the Strata Schemes Development Act 2015.

s 21D: Ins 1999 No 52, Sch 2.1 [3]. Am 2015 No 51, Sch 9.12 [7] [8]; 2017 No 65, Sch 2.17 [4].