NSWIn ForceAct
Land Tax Management Act 1956
8Date of ownership for purposes of land tax
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#### 8 Date of ownership for purposes of land tax
8 Date of ownership for purposes of land tax
> Land tax shall be charged on land as owned at midnight on the thirty-first day of December immediately preceding the year for which the land tax is levied.
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> In this section year means the period of twelve months commencing on the first day of January.
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> **s 8:** Am 1973 No 70, sec 3 (a).