Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT (NO. 12 OF 1995) - SECT 15

15. Section 22DA of the Principal Act is repealed and the following section substituted:

“22DA. (1) Where a parcel of land leased for residential purposes contains multiple dwellings any of which is rented by a tenant—

        (a)     section 22B does not apply to the parcel; and

        (b)     for the purposes of section 22A, the unimproved value of the parcel shall be an amount that is such a proportion of the amount that would, but for this subsection, be the unimproved value of that parcel as the Commissioner determines to be fair and reasonable having regard to the floor area rented.

“(2) In this section—