Australian Capital Territory Numbered Acts

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REVENUE LEGISLATION AMENDMENT ACT 2019 (NO 2) (NO. 46 OF 2019) - SECT 28

Commissioner to be told of change in circumstances
Section 14 (1)

substitute

    (1)     This section applies in relation to a parcel of land that is leased for residential purposes if—

        (a)     land tax or a foreign ownership surcharge is not imposed on the parcel; or

        (b)     the parcel is exempt from land tax or a foreign ownership surcharge.


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