I came across a view in the most recent BMT Maverick newsletter (issue 39) which appeared to indicate that Tasmanian property may not obtain a tax deduction associated with Div 40 and Div 43 deductions for the share of common property unlike taxpayers in other states. This got me thinking - Tax law isn't state based so is it a strata law issue ? Is there a strata law that applies in Tassie that effectively stops a taxpayer accessing this deduction ?? eg the OC "owns" that common property where other states use different strata laws. And if that is the case does this same law also effectively exclude a share of the common land from the individual share of land value for land tax ??