Queensland Consolidated Acts

BODY CORPORATE AND COMMUNITY MANAGEMENT ACT 1997 - SECT 81U

81U Termination and accrued charge, levy, rate or tax

(1) The termination of a community titles scheme under this part does not affect a liability for a charge, levy, rate or tax that had accrued on a lot included in the scheme before the scheme was terminated.

(2) For the recovery of a charge, levy, rate or tax imposed under the following, the charge, levy, rate or tax is taken to have been levied on the former owner’s interest in the lot—

(a) the Economic Development Act 2012 ;

(b) the Land Tax Act 2010 ;

(c) the Local Government Act 2009 ;

(d) if the community titles scheme is located within the local government area of the Brisbane City Council—the City of Brisbane Act 2010 ;

(e) the repealed Land Tax Act 1915 .

(3) In this section—

"former owner" , of a lot, means the person who, immediately before the scheme was terminated, was the owner of the lot.

"local government area" , of the Brisbane City Council, see the City of Brisbane Act 2010 , section 7 .