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.
In this section year means the period of twelve months commencing on the first day of January.
s 8: Am 1973 No 70, sec 3 (a).