Queensland Consolidated Acts

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LAND TAX ACT 1915 - SECT 14A

14A Timber, minerals, and coal to be exempt from land tax

Land tax shall not be chargeable on the value of any timber on or metals, minerals, or coal in any land, and accordingly the valuation for the purposes of this Act of the unimproved value of any land shall not include the value of any timber on or metals, minerals, or coal in that land.


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