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Property Tax (First Home Buyer Choice) Act 2022
22Classes of land use
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22 Classes of land use
22 Classes of land use
(1) For the purposes of this Act, class of land use means—
(a) land that is owner-occupied, or
(b) land that is not owner-occupied.
(2) Schedule 1 sets out circumstances in which certain land—
(a) is treated as being a particular class of land use for the purposes of this Act, or
(b) is otherwise treated differently for the purposes of this Act.