Queensland Consolidated Acts Queensland Consolidated ActsFor the purpose of the assessment of rates, land tax and any other statutory charges payable in respect of land and for the purpose of determining the value of land, the land within the site or the adjacent site that is or may be or becomes inundated by water or subject to tidal influence shall be deemed to be land that is not and never has been so inundated or subject.
Editor's note—
For 'value' see the Land Valuation Act 2010, chapter 2 and chapter 10, part 3.