Description: To put it simply, parcel rent is actually a type of quit rent that is specifically meant for strata properties which are governed by the Strata Management Act SMA 2013 and the Strata Titles Act STA 1985.
Where the sanctions for non-compliance are limited in this way, a quit rent is a rent in form and name, and not a tax; where they are not so limited, a quit rent is a rent only in form and name, being rather a tax.
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