14BBBHow apportionment factor is determined

#### 14BBB How apportionment factor is determined 14BBB How apportionment factor is determined > > (1) The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is occupied or used for non-residential purposes bears to the rental value of the mixed use land as a whole. > > > (2) Rental values are to be ascertained in relation to a rating or taxing authority— > > > > > (a) as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed use land, and > > > > > (b) as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority. > > **pt 1B, div 5A (ss 14BBA–14BBD):** Ins 2004 No 33, Sch 3.4 \[1\].