Land Tax Rating Act 2000
6General land
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6 General land
(1) In a financial year beginning on 1 July following the commencement of this Act or on 1 July in any subsequent year, the amount of land tax payable in respect of general land is to be calculated in accordance with Schedule 1 according to the assessed land value of that land.
(2) If principal residence land is apportioned under section 26, 28, 29 or 30 of the Land Tax Act 2000 , the amount of land tax payable in respect of the apportioned assessed land value in respect of any general land is to be calculated in accordance with Schedule 1 according to the apportioned assessed land value of the general land.
(3) If primary production land is apportioned under section 27 of the Land Tax Act 2000 , the amount of land tax payable in respect of any land apportioned as general land is to be calculated in accordance with Schedule 1 according to the apportioned assessed land value of the general land.