33
CurrentReduced rate for particular trustees
33 Reduced rate for particular trustees
(1)
This section applies to—
(a)
a trustee for a person under the Bankruptcy Act 1966 (Cwlth); or
(b)
a trustee for an incapacitated person within the meaning of the Public Trustee Act 1978; or
(c)
a trustee of a special disability trust under—
(i)
the Social Security Act 1991 (Cwlth), section 1209L; or
(ii)
the Veterans’ Entitlements Act 1986 (Cwlth), section 52ZZZW.
(2)
Despite section 32, the commissioner must assess the trustee’s liability for land tax at the rate provided for under schedule 1.
This Act’s bill:Explanatory memorandumSecond reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.