South Australian Current Acts

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LAND TAX ACT 1936 - SECT 13C

13C—Land tax for excluded trusts and public unit trust schemes

A trustee of an excluded trust or of a public unit trust scheme is liable for land tax on the whole of the land subject to the trust assessed, in accordance with section 8A(1) at the rates set out in Schedule 1 Part 2, as if the land were the only land owned by them as a trustee.



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