(1)  This section applies in relation to land if the land is land to which, but for subsection (2) , more than one of section 19A , 19B or 19C may apply.

(2)  If this section applies in relation to land –

(a) sections 19A , 19B and 19C do not apply in relation to the land; and

(b) the Commissioner is to apportion the land value of the land between exempt land and general land.

(3)  For the purpose of the Commissioner apportioning under subsection (2)(b) the land value of the land between exempt land and general land –

(a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the relevant exempt proportion of the land; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) .

(4)  For the purposes of subsection (3) , the relevant exempt proportion of the land is the proportion of the land determined by adding together all the parts of the land to which the apportioned assessed land value in respect of exempt land may, but for this section, be applied under section 19A(2)(a) , section 19B(2)(a) or section 19C(2)(a) , respectively.

(5)  Land tax is not payable in respect of so much of the land as is land to which the apportioned assessed land value in respect of exempt land is assigned under subsection (3)(a) .