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RATES AND LAND RENT (RELIEF) (NO. 14 OF 1997) - SECT 10

Interpretation

10. Section 21A of the Principal Act is amended—

    (a)     by inserting in paragraph (b) of the definition of “eligible person” in subsection (1) “or domestic partner” after “spouse”;

    (b)     by inserting in paragraph (c) of the definition of “eligible person” in subsection (1) “or domestic partner” after “spouse” (wherever occurring);

    (c)     by omitting from subsection (1) the definition of “spouse”;

    (d)     by inserting in subsection (1) the following definition:

“ ‘owner', in relation to a parcel of land, includes a person who—

        (a)     has a life interest, or an interest for a term of years, in the land under a will or pursuant to an order of a court; and

        (b)     is liable under the will or court order for land rates in respect of the land;”;

    (e)     by inserting in paragraph (2) (b) “subject to subsection (2A),” before “where”;

    (f)     by inserting after subsection (2) the following subsection:

“(2A) Where an eligible person is a joint owner of a parcel of land, and 1 or more of the other joint owners cannot reasonably contribute to the payment of rates in respect of the land, a reference in this Part to the eligible person's liability for the payment of those rates shall—

        (a)     if no other joint owner can reasonably contribute to the payment of those rates—be read as a reference to the amount of rates payable in respect of the land; or

        (b)     if the rates are to be paid by 2 or more of the joint owners—be read as a reference to so much of the amount of rates payable by the eligible person in respect of the land as would be payable if the joint owners paying the rates—

              (i)     were the sole owners of the land; and

              (ii)     the value of their interests in the land were to be increased in proportion to their existing interests in the land.”; and

    (g)     by omitting subsection (4).



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