89FD
In forceDuty imposed on change of land use if land has been consolidated
Chapter 3Certain transactions treated as transfers
Part 2Acquisition of interests in certain landholders
Division 3ATax reform scheme land
89FD Duty imposed on change of land use if land has been consolidated
For the purposes of the calculation of duty chargeable under section 89FB, it does not matter whether the land the subject of the interest acquired has been consolidated with other land in the period between the date of the relevant acquisition and the change of use.
Division 4—Valuation and supplementary calculation provisions
S. 89G substituted by No. 38/2012 s. 5.
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.