Page 4844 - Week 15 - Thursday, 16 December 1993

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In the case that prompted these questions a Certificate of Occupancy and Use was issued by the Building Controller on 31 May 1988. Residential land tax was introduced in the ACT as from 1 August 1991. In this instance the owner did not use these premises as his principal place of residence and has been, quite correctly, assessed as being liable for land tax.

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