Section 98 — Land holding entity — Stamp Duties Act 1923 (South Australia) — Barrister AI

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Section 98 — Land holding entity — Stamp Duties Act 1923 (South Australia) — Barrister AI

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s 91Interpretation s 92Land assets s 93Direct interests s 94Related entities s 95Indirect interests s 96Notional interest in assets of related entity s 97Widely held trusts s 98Land holding entity s 99Determination of value

Schedule 3 — Concessional duty on purchases of off‑the‑plan apartments—Area B

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98

Land holding entity

In force

Part 4—Land holding entities

Division 1—Preliminary

98 Land holding entity

A relevant entity is a land holding entity if the relevant entity holds local land assets.

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