84Owners of land under Help to Buy arrangement

#### 84 Owners of land under Help to Buy arrangement 84 Owners of land under Help to Buy arrangement > > (1) For the purposes of assessing land tax on land purchased under a Help to Buy arrangement, no account is to be taken of an interest the Commonwealth or Housing Australia has in the land. > > > (2) In this section— > > > > Help to Buy arrangement has the same meaning as in the [Help to Buy Act 2024](http://www.legislation.gov.au/) of the Commonwealth. > > > > Housing Australia has the same meaning as in the [Housing Australia Act 2018](http://www.legislation.gov.au/) of the Commonwealth. > > **s 84:** Ins 2025 No 31, Sch 1.4.