Catchwords
              Statutes  – Interpretation – Meaning of "land" – Meaning of "Crown lands" – Whether "Crown lands" in s 11(1) of Valuation of Land Act 2001 (Tas) includes seabed and waters above it – Whether s 11(1) of Valuation of Land Act and s 2 of Crown Lands Act 1976 (Tas) in pari materia.
 Words and phrases  – "Crown lands", "in pari materia", "including", "land".
 Acts Interpretation Act 1931 (Tas) – s 46.
 Crown Lands Act 1976 (Tas) – ss 2, 29.
 Local Government Act 1993 (Tas) – Pt 9, s 87(1).
 Valuation of Land Act 2001 (Tas) – ss 3, 11.