8
In forceWhen is something rented for pt 2?
Part 2Imposition and payment of land tax
8 When is something rented for pt 2?
(1)
For this part, a parcel of land or dwelling is not taken to be rented only because a tenant is liable to pay for rates, repairs, maintenance or insurance in relation to the parcel or dwelling.
Note
For provision about multiple dwellings on a parcel of land, see s 15.
(2)
For this part, a parcel of land or dwelling is taken to be rented if it is rented on the 1st day of a quarter.
This Act’s bill:Explanatory statementSecond reading speech
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