495A   Strata lots and company titles taken to be separate parcels of land for annual charges

For the purposes of making or levying an annual charge under section 496, 496A or 501:

(a)  each lot in a strata plan that is registered under the Strata Schemes (Freehold Development) Act 1973 or the Strata Schemes (Leasehold Development) Act 1986, and

(b)  each dwelling or portion of the kind referred to in section 547 (1),

is taken to be a separate parcel of rateable land.