properties as at 30 June, one of which is the current principal place of residence (and eligible for exemption) and the other is intended but not yet occupied principal place of residence (and liable for land tax). <a href="../forms/LTARE1.pdf" target="_blank">Application Form </a><br>
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        <li> Where a person purchases a property, which was taxable in the ownership of the vendor (seller) and is to be occupied as a principal place of residence, the purchaser may be refunded any proportion