New South Wales Consolidated Acts

HERITAGE ACT 1977 - SECT 128

128 Calculation of land tax

(1) Notwithstanding the Land Tax Management Act 1956 , where a person is the owner, within the meaning of that Act, of two or more parcels of land, one or more of which is subject to a listing on the State Heritage Register, the amount of land tax, within the meaning of that Act, payable by that person shall, in respect only of such land as is subject to a listing on the State Heritage Register, be--

(a) calculated separately in respect of each parcel of that land that is not exempt from taxation, and

(b) so calculated in the case of each such parcel as if it were the only land owned by that person.

(2) This section applies only in respect of land that was subject to a permanent conservation order immediately before the commencement of this subsection (as inserted by the Heritage Amendment Act 1998 ). This section does not apply to the calculation of land tax payable for any land tax year after the 2003 land tax year.