62JLand that is eligible to have unutilised value ascertained

#### 62J Land that is eligible to have unutilised value ascertained 62J Land that is eligible to have unutilised value ascertained > > (1) Land is eligible to have an unutilised value allowance ascertained for its land value as at 1 July in a year if it satisfies the description in either of the following paragraphs as at midnight on 30 June in that year— > > > > > (a) a parcel of land used or occupied solely as the site of a single dwelling-house and which is, under an environmental planning instrument, zoned or otherwise designated for use for the purposes of industry, commerce or the erection of residential flat buildings, > > > > > (b) a parcel of land (which may comprise one or more lots or portions in a current plan within the meaning of the [Conveyancing Act 1919](/view/html/inforce/current/act-1919-006)) used or occupied solely as the site of a single dwelling-house and which is, under an environmental planning instrument, zoned or otherwise designated, so as to permit its subdivision for residential purposes. > > > > > (c) (Repealed) > > > (2) (Repealed) > > **s 62J:** Ins 1992 No 84, Sch 1 (19). Am 1994 No 48, Sch 5 (12); 1997 No 152, Sch 4.20 \[1\]; 2000 No 106, Sch 3 \[9\] \[10\]; 2023 No 18, Sch 4\[3\].