(b) a trust established after 30 June in the year preceding the tax year that, as at midnight on 31 December in that year, is— (i) a regulated superannuation fund (within the meaning of the Commonwealth Superannuation Act) or is taken to be a regulated superannuation fund under that Act; or (ii) an approved deposit fund (within the meaning of the Commonwealth Superannuation Act); or (iii) a pooled superannuation trust (within the meaning of the Commonwealth Superannuation Act); means a valuation made S. 3(1) def. of supplementary valuation under section 13DF or 13L of the Valuation valuation amended by of Land Act 1960 that is supplementary to Nos 94/2009 the last general valuation returned to the s. 33(1)(b), 40/2014 valuation authority before 1 January in the s. 13(b). year immediately preceding the tax year; means land that is not exempt land; taxable land taxable value— (a) of land, has the meaning given in Division 3 of Part 2; (b) of transmission easements, has the meaning given in section 27; means a year for or in which land tax is tax year being assessed;
(b) a trust established after 30 June in the year preceding the tax year that, as at midnight on 31 December in that year, is— (i) a regulated superannuation fund (within the meaning of the Commonwealth Superannuation Act) or is taken to be a regulated superannuation fund under that Act; or (ii) an approved deposit fund (within the meaning of the Commonwealth Superannuation Act); or (iii) a pooled superannuation trust (within the meaning of the Commonwealth Superannuation Act); S. 3(1) def. of valuation amended by Nos 94/2009 s. 33(1)(b), 40/2014 s. 13(b). supplementary valuation means a valuation made under section 13DF or 13L of the Valuation of Land Act 1960 that is supplementary to the last general valuation returned to the valuation authority before 1 January in the year immediately preceding the tax year; taxable land means land that is not exempt land; taxable value— (a) of land, has the meaning given in Division 3 of Part 2; (b) of transmission easements, has the meaning given in section 27; tax year means a year for or in which land tax is being assessed;