9BStrata

#### 9B Strata 9B Strata > > (1) Land tax, in the case of land subject to the [Strata Schemes Development Act 2015](/view/html/inforce/current/act-2015-051), is to be levied and paid in respect of each lot comprised in a parcel. > > > (2) For the purposes of this Act— > > > > > (a) the land value of a lot comprised in a parcel is an amount that bears to the land value of the parcel (within the meaning of section 9 (4)) the same proportion as the unit entitlement of the lot bears to the aggregate unit entitlement, and > > > > > (b) the average value of the lot is to be ascertained on the basis of the land value of the lot, as determined under paragraph (a). > > > (3) Expressions used in this section have the same meanings as in the [Strata Schemes Development Act 2015](/view/html/inforce/current/act-2015-051). > > **s 9B (previously s 9AA):** Ins 1994 No 72, Sch 2 (1). Am 1996 No 139, Sch 2.20 \[1\] \[1A\] (am 1997 No 55, Sch 2.18 \[1\] \[2\]; 1997 No 147, Sch 2.27 \[2\]). Renumbered 2006 No 50, Sch 3 \[5\]. Am 2006 No 50, Sch 3 \[6\]; 2015 No 51, Sch 9.12 \[1\]. > > **s 9B:** Ins 1990 No 35, Sch 1 (2). Am 1990 No 88, Sch 1 (4). Rep 1991 No 47, Sch 1 (8).