Land (Duties and Taxes) Act 1984.

This Act imposes levies and duties in respect of immovable property and provides for matters relating to taxation of land such as valuation and registration. Taxes imposed by this Act are: registration of any transfer deed (land transfer tax) to be paid by the transferor at the rate specified in the Second Schedule; an annual tax to be paid by an owner of a campement site, i.e. any land which is situated wholly or partly within 81.21 metres from the high water mark; and a tax on transfer of leasehold rights in State land.

An Act to amend and consolidate various Acts relating to the levy of duties and taxes in respect of immovable property.

Consolidated version as at 22 August 2007 and amended last by Act No. 17 of 2007.The following enactments are repealed: (a) the Land Transfer Tax Act 1983; (b) the Capital Gains Tax (Morcellement) Act; (c) the Land Development Tax Act 1983; and (d) the Campement Sites Tax Act 1983.