Victorian Current Acts

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LAND TAX ACT 2005 - SECT 70G

Expansion of eligible BTR development

    (1)     An eligible BTR development includes one or more additional self-contained dwellings constructed after the occupancy date for the eligible BTR development if the additional dwellings, together with the existing dwellings, satisfy the requirements specified in paragraphs (a) to (e) of section 70B(1).

    (2)     The occupancy date for any additional dwellings that form part of an eligible BTR development is the date on which those dwellings are suitable for occupancy.

    (3)     The fifteen year eligibility requirement applies to any additional dwellings that form part of an eligible BTR development from the occupancy date of those dwellings.

Note

An eligible BTR development may have more than one occupancy date because of the application of this section.

S. 70H inserted by No. 52/2021 s. 59.



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