Assessment of windfall gains tax in relation to groups

In force

(1)

Members of a group are to be assessed for windfall gains tax on the aggregated taxable value uplift of all the land owned by members of the group that is rezoned by a WGT event.

(2)

Every member of the group is jointly and severally liable to pay windfall gains tax assessed in relation to the group.

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19 Assessment of windfall gains tax in relation to groups