Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 4   New residential premises

Part 1   Amendments

A New Tax System (Goods and Services Tax) Act 1999

10   Section 195-1


property subdivision plan means a plan:

(a) for the division of *real property; and

(b) that is registered (however described) under an *Australian law.

Note: Examples are strata title plans and plans to subdivide land.