Property Tax (First Home Buyer Choice) Act 2022
6Meaning of “land”
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6 Meaning of “land”
6 Meaning of “land”
In this Act—
land means the following—
(a) a lot, including a strata-type lot, of land,
(b) a parcel other than a lot if—
(i) the parcel is owned by the Crown, and
(ii) the parcel is leased to a person other than the Crown, and
(iii) a valuation is reasonably available from the Valuer-General for the parcel.
strata-type lot means—
(a) a lot within the meaning of the Strata Schemes Development Act 2015, or
(b) a development lot or a neighbourhood lot within the meaning of the Community Land Development Act 2021, or
(c) an exclusive land use entitlement.