Australian Capital Territory Numbered Acts

LAND TAX AMENDMENT ACT 2018 (NO. 15 OF 2018) - SECT 26

substitute

    (1)     This section applies to a parcel of residential land that is owned by—

        (a)     1 or more people who are corporations or trustees; and

        (b)     1 or more people who are exempt from paying land tax for the parcel under—

              (i)     section 10 (Land exempted from s 9 generally), other than section 10 (1) (aa) (vii); or

              (ii)     section 11 (Land exempted from land tax).