Australian Capital Territory Numbered Acts

RATES ACT 2004 (NO. 3 OF 2004) - SECT 72

For a unit subdivision, if an objection to an assessment relates to the valuation on which the assessment is based, the Taxation Administration Act, section 100 (1) (Objection)—

        (a)     applies to the owners corporation as if the assessment were served on the owners corporation; and

        (b)     does not apply to a unit owner.