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Rates Act 2004
72Objections relating to valuations—unit owners
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72 Objections relating to valuations—unit owners For a unit subdivision, if an objection to an assessment relates to the valuation on which the assessment is based, the Taxation Administration Act, section 100 (1) (Objection)— (a) applies to the owners corporation as if the assessment were served on the owners corporation; and (b) does not apply to a unit owner.