Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2017 (NO 2) (NO. 11 OF 2017) - SECT 10

Section 9 (2)

substitute

    (2)     The appropriate rate of land tax for a parcel of land is—

        (a)     if section 27 (3) applies—the amount worked out under section 27 (4); or

        (b)     in any other case—the amount worked out for the parcel as follows:

Note     Section 27 (3) applies to a unit owner in a registered units plan whose unit is subject to land tax.