Australian Capital Territory Numbered Acts

LAND TAX AMENDMENT ACT 2018 (NO. 15 OF 2018) - SECT 24

New section 15 (1) (ab)

insert

        (ab)     at least 1 of the dwellings is occupied—

              (i)     as the principal place of residence of 1 or more owners of the parcel, including an owner who is a personal representative of a deceased person; or

              (ii)     as the principal place of residence of a person having a life or term interest in the parcel of land under a will; or

              (iii)     by a person who pays no rent for the parcel, or is liable only to pay an amount that is not more than the total amount required for rates, repairs, maintenance and insurance in relation to the parcel; and