Victorian Numbered Acts

BUILDING A BETTER VICTORIA (STATE TAX AND OTHER LEGISLATION AMENDMENT) ACT 2014 (NO. 40 OF 2014) - SECT 24

For section 70 of the Land Tax Act 2005 substitute —

        "     70     Parcels of land

    (1)     For the purposes of section 66, a part of a parcel of land is to be regarded as a separate parcel of land if that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel.

    (2)     For the purposes of section 67, a part of a parcel of land is to be regarded as a separate parcel of land if—

        (a)     that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel; and

        (b)     the owner of the parcel of land is the owner of the land within the meaning of section 67(2).".