Australian Capital Territory Numbered Acts

LAND TAX AMENDMENT ACT 2018 (NO. 15 OF 2018) - SECT 15

New section 10 (1) (aa)

before paragraph (a), insert

        (aa)     a parcel of land if exempted under the following provisions:

              (i)     section 11A (Principal place of residence exemption);

              (ii)     section 11B (Moving out of principal place of residence);

              (iii)     section 11C (Moving into principal place of residence);

              (iv)     section 11D (Exemption after death of owner);

              (v)     section 11G (Exemption for life tenant);

              (vi)     section 11H (Exemption if nil or nominal rent paid);

              (vii)     section 11I (Exemption if land becomes unfit for occupation);