(1) The Minister may divide a parcel of land that is rateable land into more than one allotment if:
(a) different parts of the parcel are occupied by different persons; or
(b) the allotments fall within different zones; or
(c) there is some other good reason for disaggregating the parcel into separate allotments.
(2) An allotment is:
(a) if the Minister has divided a parcel of land that is rateable land into more than one allotment under subsection (1) – each part of the parcel as divided by the Minister; or
(b) otherwise – a parcel of land that is rateable land.
(3) An allotment may be:
(a) a unit or lot created by registration of a plan under the Real Property (Unit Titles) Act 1975 or the Unit Titles Act 1975 ; or
(b) a unit created by the registration of a unit title scheme under the Unit Title Schemes Act 2009 .
(4) In this section:
"zone" means a zone constituted under the Planning Act 1999.