This Commissioner鈥檚 practice addresses the circumstances when an exemption from land tax will be granted and retrospective taxation will be applied on land owned by religious bodies or educational institutions.
Land Tax CP - Exemption for Land Owned by a Religious Body or an Educational Institution
Commissioner鈥檚 practice
LT 20 - When a land tax exemption will be granted and when retrospective taxation will be applied.
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Published
20 December 2019
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