a href="#Single">single holding tax</a>, the adjustment is calculated as if the property being sold is the only taxable property in the ownership. </p>
      <p> <strong>Why this may be your first Land Tax account</strong><a name="Whythis"></a></p>
      <ul>
        <li>The total site value of all taxable land owned by you as at 30 June may have&nbsp;exceeded the general threshold level of $110,000 for the first time;</li>
        <li> You may have bought additional land, or your land has been revalued