Land Tax Management Act 1956
84Owners of land under Help to Buy arrangement
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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 of the Commonwealth.
Housing Australia has the same meaning as in the Housing Australia Act 2018 of the Commonwealth.
s 84: Ins 2025 No 31, Sch 1.4.