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REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 57
Insertion of new pt 9A
57 Insertion of new pt 9A
After part 9 —
insert—
Part 9A - Capped value of taxable land for 2011–12 financial year
85B Taxable value Despite section 16, if section 85A applies to land for a
financial year, the taxable value of the land for the financial year is the
capped value of the land under section 85A(2).
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