18A

Land subject to property tax

In force

(1)

For transactions involving land that is subject to property tax, including transactions that cause land to become subject to property tax, the requirements of this Chapter are subject to the Property Tax (First Home Buyer Choice) Act 2022.

(2)

Terms used in this section have the same meanings as in the Property Tax (First Home Buyer Choice) Act 2022.

This Act’s bill:Explanatory memorandum Second reading speech

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