s. 3 (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 of the Valuation of valuation Land Act 1960 that is supplementary to the amended by No. 94/2009 last general valuation returned to the s. 33(1)(b). valuation authority (within the meaning of that Act) before 1 January in the 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; means a scheme S. 3(1) def. of title-based time-sharing scheme title-based under which participants are— time-sharing scheme (a) entitled to use, occupy and possess land inserted by No. 69/2011 to which the scheme relates for 2 or s. 27. more periods during the scheme's operation; and
(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 No. 94/2009 s. 33(1)(b). supplementary valuation means a valuation made under section 13DF of the Valuation of Land Act 1960 that is supplementary to the last general valuation returned to the valuation authority (within the meaning of that Act) before 1 January in the year immediately preceding the tax year; s. 3 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; S. 3(1) def. of title-based time-sharing scheme inserted by No. 69/2011 s. 27. title-based time-sharing scheme means a scheme under which participants are— (a) entitled to use, occupy and possess land to which the scheme relates for 2 or more periods during the scheme's operation; and
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