Land Tax Act 2004

For this Act, if a parcel of land is a unit subdivision, the land making up the parcel is taken to continue to be a single parcel of land.

However, in the application of this Act to a unit subdivision—

a reference to a parcel of land in relation to the assessment or payment of land tax is a reference to a unit; and

a reference to the owner is—

in relation to the assessment or payment of land tax—a reference to the unit owner; and

in relation to any other notice—a reference to the owners corporation.