Queensland Consolidated Acts

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LAND TAX ACT 2010 - SECT 22A

Assessment of trustees

22A Assessment of trustees

(1) If land is owned by 2 or more trustees of the same trust, the commissioner must make 1 assessment as if the land were owned by 1 person.
(2) This section applies despite section 22 .
(3) Also, this section does not limit section 23 .



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