The determination of Unit Entitlements is critical for owners of strata lots. They impact on levy contributions, voting rights, common property interests, distribution of surplus moneys and entitlements on termination of a scheme. They also impact on council rates and land tax. From 30 November 2016 onwards, all strata schemes that are registered will require their unit entitlements to be apportioned on a market value basis. For strata schemes registered prior to 30 November