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HERITAGE ACT 1977 - SECT 128
Calculation of land tax
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.
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