s. 3 (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 supplementary valuation S. 3(1) def. of under section 13DF or 13L of the Valuation valuation of Land Act 1960 that is supplementary to amended by Nos 94/2009 the last general valuation returned to the s. 33(1)(b), valuation authority before 1 January in the 40/2014 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; means a scheme title-based time-sharing scheme S. 3(1) def. of 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 (b) the registered proprietors of a share interest in respect of which a folio is created under section 98D of the Transfer of Land Act 1958; of land includes conveyance of the land; transfer
(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; 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 (b) the registered proprietors of a share interest in respect of which a folio is created under section 98D of the Transfer of Land Act 1958; transfer of land includes conveyance of the land;
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