QueenslandLandTaxAct2010Current as at [Not applicable]Indicative reprint noteThis is anunofficialversion of a
reprint of this Act that incorporatesallproposedamendmentstotheActincludedintheRevenueLegislation
Amendment Bill 2018. This indicative reprint has beenprepared for information only—it is
not an authorised reprint of theAct.Thepoint-in-timedateforthisindicativereprintistheintroductiondatefortheRevenueLegislationAmendmentBill2018—12June2018.DetailedinformationaboutindicativereprintsisavailableontheInformationpage of the
Queensland legislation website.
Land
Tax Act 2010Land Tax Act 2010Part 1
Preliminary[s 1]An Act about land
tax and for related purposesNotauthorised—indicativeonlyPart
1Preliminary1Short
titleThis Act may be cited as theLand
Tax Act 2010.2CommencementThis Act
commences on 30 June 2010.3DictionaryThe
dictionary in schedule 4 defines particular words used inthis
Act.4Relationship of Act with
Administration Act(1)This Act does not contain all the
provisions about land tax.(2)TheAdministrationActcontainsprovisionsdealingwith,among other
things, each of the following—(a)assessments of tax;(b)payments and refunds of tax;(c)imposition of interest and penalty
tax;(d)objectionsandappealsagainst,andreviewsof,assessments of tax;Current as at
[Not applicable]Page 7
Notauthorised—indicativeonlyLand Tax Act 2010Part 2 Imposition
of land tax[s 5](e)record keeping obligations of
taxpayers;(f)investigativepowers,offences,legalproceedingsandevidentiary matters;(g)service of documents;(h)registration of charitable
institutions.Note—Under the
Administration Act, section 3, that Act and this Act must beread
together as if they together formed a single Act.5Act binds all persons(1)This Act binds all persons, including
the State and, as far asthelegislativepoweroftheParliamentpermits,theCommonwealth and the other
States.(2)Nothing in this Act makes the State
liable to be prosecuted foran
offence.Part 2Imposition of
land tax6Imposition of land tax on taxable
land(1)ThisActimposeslandtax,foreachfinancialyear,onalltaxable land.(2)Land
tax is imposed on the taxable value of taxable land.7When a liability for land tax
arisesA liability for land tax for a financial
year arises at midnighton 30 June immediately preceding the
financial year.8Who is liable to pay land taxThe
owner of taxable land when a liability for land tax arisesis
liable to pay the tax.Page 8Current as at
[Not applicable]
Notauthorised—indicativeonlyPart
3Land Tax Act 2010Part 3 Some basic
concepts[s 9]Some basic
conceptsDivision 1What is taxable
land?9Meaning oftaxable
landTaxable landis land in
Queensland that—(a)hasbeenalienatedfromtheStateforanestateinfeesimple; and(b)is
not exempt land.Editor’s note—Acts
Interpretation Act 1954, schedule 1—landincludes messuages, tenements and
hereditaments, corporeal orincorporeal, of
any tenure or description, and whatever may be theinterest in the land.Division 2Who
is the owner of land?10Meaning ofowner(1)Theownerof land includes
the following—(a)a person jointly or severally entitled
to a freehold estatein the land who is in
possession;(b)a person jointly or severally entitled
to receive rents andprofits from the land;(c)apersontakentobetheownerofthelandunderthisAct.(2)The
fact that a person is the owner of land under a provisionofthisActdoesnotpreventanotherpersonalsobeingtheowner of the land.(3)This
section is subject to sections 12 to 14, 22 and 23.Current as at [Not applicable]Page
9
Notauthorised—indicativeonlyLand Tax Act 2010Part 3 Some basic
concepts[s 11]11Sellers and buyers of land(1)For this Act, if an agreement has been
made for the sale ofland—(a)the
seller is taken to be the owner of the land until thebuyer is in possession of it; and(b)the buyer is taken to be the owner of
the land as soon asthe buyer is in possession of it.(2)This section applies whether or not
the agreement has beencompleted.12Community titles schemes, building units and
grouptitlesTo remove doubt,
it is declared that, for this Act—(a)a
body corporate for a community titles scheme is notthe
owner of the scheme land for the scheme; and(b)a
body corporate under theBuildingUnitsandGroupTitles Act
1980is not the owner of land comprised in
aBUGTA plan.Note—Although the scheme land, or land comprised
in a BUGTA plan, isvalued under the Land Valuation Act, the
owner of each lot is liable topay land tax on
the lot based on an apportionment of the valuation. Seesection 29.13Mortgagees(1)For
this Act, a mortgagee of land is taken not to be the ownerof
the land.(2)This section applies even if the
mortgagee is in possession ofthe land.14Life estates—persons entitled to
reversion or remainder(1)This section
applies if a person is entitled to a life estate inpossession in land.Page 10Current as at [Not applicable]
Land
Tax Act 2010Part 3 Some basic concepts[s
15]Note—This person is
the owner of the land under section 10(1)(a).(2)Apersonentitledtothefeesimpleinterestinreversionorremainder is taken not to be the owner of
the land.Notauthorised—indicativeonly15Time-sharing schemesFor
this Act, the person who manages a time-sharing schemeis
taken to be the owner of the land that is the subject of thescheme.Division 3Concepts about the value of land16Taxable value(1)Thetaxable value, of land for a
financial year, is the lesserof—(a)theLandValuationActvalueofthelandforthefinancial year; or(b)the
averaged value of the land for the financial year.(2)However, if section 18A applies to
land for a financial year,thetaxablevalueofthelandforthefinancialyearisthecapped value of
the land.Note—See also section
90 in relation to the capping of the taxable value ofland
for the financial year starting 1 July 2010.17Land
Valuation Act valueTheLand Valuation Act value, of
land for a financial year, isits value under
the Land Valuation Act when a liability forland tax arises
for the financial year.18Averaged
value(1)Theaveraged
value, of land for a financial year, is—Current as at [Not applicable]Page
11
Notauthorised—indicativeonlyLand Tax Act 2010Part 3 Some basic
concepts[s 18A](a)if
there are Land Valuation Act values of the land for thefinancialyearandtheprevious2financialyears—theamount that is the average of those 3
values; or(b)otherwise—the amount equal to the Land
Valuation Actvalue of the land for the financial year
multiplied by theaveraging factor for the year.(2)For subsection (1), theaveraging factorfor a financial
year isthe number calculated to 2 decimal places
using the followingformula—-3-T--V--where—Tmeans the total of the Land Valuation Act
values, for thefinancial year and the previous 2 financial
years, of all landfor which there is or was a Land Valuation
Act value for thatyear.Vmeans the total of the Land Valuation Act
values of all landfor which there is a Land Valuation Act
value for the financialyear.18ACapped value of taxable land for 2011–12
financial year(1)This section applies to taxable land
for the 2011–12 financialyear if—(a)section 30 does not apply to the land for
the 2011–12financial year; and(b)the
land had a Land Valuation Act value for the previousfinancial year; and(c)the
uncapped value of the land for the 2011–12 financialyear
is more than 150% of the taxable value of the landfor
the previous financial year.(2)Thecappedvalueofthetaxablelandforthe2011–12financial year
is 150% of the taxable value of the land for theprevious financial year.Page 12Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 4 Assessment of land tax[s
19](3)In this section—2011–12financialyearmeansthefinancialyearstarting1July
2011.uncappedvalue,oftaxablelandforthe2011–12financialyear, means the lesser of the
following—(a)theLandValuationActvalueofthelandforthefinancial year;(b)the
averaged value of the land for the financial year.Part
4Assessment of land taxDivision 1Aggregation of land19General principle—taxable land is
aggregated(1)A taxpayer’s liability for land tax
must be assessed on the totaltaxable value of
all taxable land owned by the taxpayer whenthe liability
arises.Example—Anindividualowns2propertiesthatarebothtaxableland.Thepropertieseachhaveataxablevalueof$500,000.Thetaxpayer’sliability for
land tax is worked out using the total taxable value of$1,000,000.(2)This
section is subject to sections 20 and 21.20Separate assessment of trust land(1)The liability for land tax of a
taxpayer who is a trustee of atrust must be
separately assessed on the taxable land that issubject to the
trust, as if that land were the only land owned bythe
taxpayer as a trustee.(2)However,
subsection (1) does not apply if—(a)the
taxpayer is trustee of more than 1 trust; andCurrent as at
[Not applicable]Page 13
Notauthorised—indicativeonlyLand Tax Act 2010Part 4 Assessment
of land tax[s 21](b)theinterestsofthebeneficiariesof2ormoreofthetrustsare,whenthetaxpayer’sliabilityforlandtaxarises, the same.(3)Ifsubsection (1)doesnotapply,thetaxpayer’sliabilityforland tax as trustee of the trusts
mentioned in subsection (2)(b)must be assessed
on the total taxable value of all taxable landthat is subject
to those trusts.21Separate assessment of land subject to
time-sharingschemeFor assessing a
taxpayer’s liability for land tax on land that isthe
subject of a time-sharing scheme, that land is taken to bethe
only land owned by the taxpayer.Division 2Co-owners22Assessment of co-owners of land(1)A co-owner of land—(a)istakentoownpartofthelandinproportiontotheco-owner’s interest in the land;
and(b)subject to section 19, must be
severally assessed.(2)Forsubsection
(1)(a),co-ownerswhoholdtheirinterestsasjoint tenants are taken to hold equal
interests in the land.(3)Part 6 does not
confer a benefit on a co-owner of land if—(a)requirementsabouttheownerofexemptlandareprovided for under the part;
and(b)the co-owner does not satisfy the
requirements.(4)Despitesubsection
(1),thecommissionermaymake1assessment as if the land were owned by 1
co-owner as thetrustee of the other co-owners.(5)Thecommissionermaymakeanassessmentmentionedinsubsection (4) only if—Page
14Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 4 Assessment of land tax[s
22A](a)there are at least 5 co-owners of the
land; and(b)thecommissionerconsidersthelandisusedforinvestment or commercial purposes.(6)Fordecidingwhetherthelandisusedforinvestmentorcommercialpurposes,thecommissionermustconsiderthefollowing factors—(a)the
purposes for which the land is used;(b)the
number of co-owners of the land;(c)whethertheco-ownersareindividuals,trusteesorcompanies;(d)whethertherelationshipbetweentheco-ownersispredominantly a commercial or business
relationship;(e)the value of the land;(f)any other relevant matter.Division 3Trust
land22AAssessment of trustees(1)If land is owned by 2 or more trustees
of the same trust, thecommissionermustmake1assessmentasifthelandwereowned by 1
person.(2)This section applies despite section
22.(3)Also, this section does not limit
section 23.23Deceased estates—assessment of
beneficiaries(1)This section applies to an estate
administrator who owns landin that capacity
when a liability for land tax arises.(2)The
estate administrator may give the commissioner a request,in
the approved form, to assess the relevant beneficiaries as
ifthey were the owners of the land.Current as at [Not applicable]Page
15
Notauthorised—indicativeonlyLand Tax Act 2010Part 4 Assessment
of land tax[s 24](3)If
the commissioner is satisfied this section applies, for thisAct—(a)each
relevant beneficiary is taken to be the owner of partof
the land in proportion to the beneficiary’s interest inthe
land; and(b)the estate administrator is taken not
to be the owner ofthe land.(4)In
this section—estate administratormeans—(a)an executor or administrator of a
deceased estate; or(b)a trustee of a trust created under a
will.relevantbeneficiarymeansabeneficiaryofthedeceasedestate or trust
who has an interest in the land when a liabilityfor
land tax arises.24Beneficiaries of discretionary
trusts(1)The beneficiaries of a discretionary
trust when a liability forlandtaxarisesarethepersonsinwhosefavourapowerofappointment has been exercised during the 12
month periodending when the liability arises.Note—See also
schedule 4, definitionbeneficiary(2)In
this section—discretionarytrustmeansatrustoverpropertyforwhichaperson has a power of appointment.Division 4Home unit
companies25Definition for div 4In
this division—Page 16Current as at
[Not applicable]
Land
Tax Act 2010Part 4 Assessment of land tax[s
26]owner,ofaunit,meansthepersonwhoisentitledtoexclusively occupy the unit because the
person owns shares inthe home unit company that owns the
land on which the unit islocated.Notauthorised—indicativeonly26What is ahome unit(1)For this division, ahome
unitis a unit used as the home of—(a)the owner of the unit; or(b)if the owner of the unit holds the
owner’s shares in thehomeunitcompanyintrust—allbeneficiariesofthetrust.(2)However, subsection (3) applies if—(a)a unit that is trust property of a
trust (trust 1) is used
asthe home of all beneficiaries of the trust;
and(b)abeneficiaryoftrust1isaprescribedrelativeofabeneficiary of
another trust (trust 2); and(c)the trust property of trust 2
includes—(i)a home unit forming part of any
building; or(ii)exempt land used
as the home of all beneficiariesof trust
2.(3)Theunitmentionedinsubsection (2)(a)isnotahomeunitunlessthecommissionerissatisfiedthattrust1andtrust2werenotestablishedbyorontheinstructionsofthesameperson.(4)If a home unit is also used for a
non-exempt purpose—(a)thecommissionermustapportiontheuseoftheunitbetweenuseasahomeandusefornon-exemptpurposes, having
regard to—(i)theproportionofthegrossfloorareaoftheunitused for each
purpose; and(ii)the extent to
which each proportion is used for thepurpose;
andCurrent as at [Not applicable]Page
17
Notauthorised—indicativeonlyLand Tax Act 2010Part 4 Assessment
of land tax[s 27](b)the
fraction equivalent to the proportion of the unit usedfornon-exemptpurposesmustbeusedforcalculatingthe value
ofbfor section 27.(5)For
this section, part 6, division 1, subdivision 2 applies to aunit—(a)as
if references in the subdivision to land, a residentialareaonland,andaresidenceonland,includedareference to a unit; and(b)asifthereferenceinsection 36(2)(f)totheperson’sacquisition of
the land were a reference to the person’sacquisition of
shares in the home unit company; and(c)with
any other necessary modifications.27Calculation of home unit company’s
liability(1)The amount of a home unit company’s
liability for land tax fora financial year is the amount
calculated as follows—axbwhere—aistheamountoflandtaxthatwouldbepayablebythecompany if—(a)section 32 applied; and(b)theaverageunitvaluewasthetaxablevalueofthetaxable land
owned by the company.bis the number of
units, other than home units, forming partof a building
located on taxable land owned by the company.(2)Forthissection,averageunitvaluemeanstheamountcalculated as
follows—u-t-where—tis
the taxable value of the taxable land owned by the homeunit
company.Page 18Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 4 Assessment of land tax[s
28]uis the number of units forming part of
a building located onthe land.(3)This
section applies despite sections 6(2) and 32.28Reassessment—demolition or
renovations(1)This section applies if—(a)ahomeunitcompany’sliabilityforlandtaxforafinancialyear(therelevantyear)iscalculatedonthebasisthataunitisusedasaperson’shomeundersection 38 as
applied by section 26(5); and(b)thepersonmentionedinsection 38doesnotresumeusingtheunitastheperson’sprincipalplaceofresidencebeforealiabilityforlandtaxarisesforthenext financial year.(2)The home unit company must give notice
to the commissionerstating the person did not resume using the
unit as his or herprincipalplaceofresidencebeforealiabilityforlandtaxarose for the next financial year.Note—Under the
Administration Act, the requirement under this subsection isa
lodgement requirement for which a failure to comply is an
offenceunder section 121 of that Act.(3)The notice mentioned in subsection (2)
must be given within28daysafterthedayonwhichtheliabilitymentionedinsubsection (1)(b) arises.(4)The commissioner must make a
reassessment of the home unitcompany’s
liability for land tax for the relevant year on thebasis that the unit was not a home
unit.Current as at [Not applicable]Page
19
Notauthorised—indicativeonlyLand Tax Act 2010Part 4 Assessment
of land tax[s 29]Division 5Other provisions aboutassessments29Lots
in community titles schemes or on BUGTA plans(1)Forassessingataxpayer’sliabilityforlandtaxonalotincluded in a community titles scheme or
shown on a BUGTAplan—(a)thecommissionermustapportionthetaxablevalueoftherelevantlandbetweenthelotsincludedinthecommunity titles
scheme or shown on the BUGTA planin proportion to
the relevant lot entitlements; and(b)the
taxable value of each lot is taken to be the amountapportioned to it under paragraph (a);
and(c)each lot is taken to be a separate
parcel.(2)IfallorsomeofthelotsincludedinthecommunitytitlesschemeorshownontheBUGTAplanareincludedinatime-sharing scheme—(a)the lots included in the time-sharing
scheme are taken tobe 1 lot (thetime-sharing
lot); and(b)therelevantlotentitlementofthetime-sharinglotistaken to be the total of the relevant
lot entitlements forthe lots included in the time-sharing
scheme.(3)Thissectionappliesdespitesection 16andtheBCCMAct,section 194.(4)In
this section—relevant landmeans—(a)the scheme land for the community
titles scheme; or(b)the land comprised in the BUGTA
plan.relevant lot entitlementmeans—(a)foralotincludedinacommunitytitlesscheme—theinterest
schedule lot entitlement of the lot; orPage 20Current as at [Not applicable]
Land
Tax Act 2010Part 4 Assessment of land tax[s
30](b)for a lot shown on a BUGTA plan—the
lot entitlementof the lot.Notauthorised—indicativeonly30Discounting of Land Valuation Act
value—subdividedland not yet developed(1)This
section applies to a parcel (therelevant
parcel) if—(a)the
relevant parcel is 1 of the parts into which a largerparcel has been subdivided; and(b)thepersonwhosubdividedthelargerparcel(thesubdivider) was the owner
of the larger parcel when itwas subdivided;
and(c)whenthelargerparcelwassubdivided,therelevantparcel was not
developed land; and(d)sincethelargerparcelwassubdivided,therelevantparcel has been
held for sale; and(e)whenaliabilityforlandtaxontherelevantparcelarises—(i)thesubdividerisstilltheowneroftherelevantparcel;
and(ii)the relevant
parcel is still not developed land and isnotbeingheldbythesubdividerforfurthersubdivision;
and(f)the Land Valuation Act value of the
relevant parcel forthe relevant financial yearis
not calculated under thatAct, chapter 2, part 3, division 3;
andNote—The Land
Valuation Act, chapter 2, part 3, division 3 providesfor
separate parcels to be included in 1 valuation in particularcircumstances.(g)the
subdivider owns at least 5 other parcels that satisfyparagraphs (a) to (e).(2)For
assessing the subdivider’s liability for land tax, the LandValuation Act value of the relevant parcel
must be discountedby 40%.Current as at
[Not applicable]Page 21
Notauthorised—indicativeonlyLand Tax Act 2010Part 5 Rate of
land tax[s 31](3)For
this section, land is taken to be subdivided when a plan ofsubdivision providing for the division of
the land into lots isregistered under theLand
Title Act 1994.(4)In this
section—developed landmeans land
improved, or being improved, bytheconstructionofabuildingorotherimprovementreasonably
capable of being used.Part 5Rate of land
tax31Meaning ofabsentee(1)AnabsenteeisapersonwhodoesnotordinarilyresideinAustralia.(2)Anabsenteeincludes a
person who—(a)cannotsatisfythecommissionerthatheorsheordinarily resides in Australia; and(b)when ownership of the person’s land is
decided for thisAct—(i)is
absent from Australia; or(ii)has been absent
from Australia for more than halfof the 12 month
period ending when the ownershipis
decided.(3)Anabsenteedoes
not include—(a)a public officer of the Commonwealth
or of a State whois absent in the performance of the
officer’s duty; or(b)an individual (theemployee)
employed by an employerinAustraliaforacontinuousperiodof1yearimmediatelybeforetheemployee’sabsence,ifthecommissioner is
satisfied that—(i)the employee is absent in the
performance of theemployee’s duty for his or her employer;
andPage 22Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 5 Rate of land tax[s 32](ii)the employee’s
absence will not be longer than 5years.(4)Subsection (3)(b) stops applying, for
that absence, as soon asit is longer than 5 years.(5)In this section—Australiaincludes an external Territory.32Rate of land tax generally(1)Land tax is imposed on the total
taxable value of the taxableland owned by a
taxpayer at the following rate—(a)for
an individual other than an absentee or trustee—therate
provided for under schedule 1;(b)for
a company or trustee—the rate provided for underschedule 2;(c)for
an absentee—(i)the general rate provided for under
schedule 3, part1; and(ii)the
surcharge rate provided for under schedule 3,part 2.(2)This section applies subject to
sections 20 and 21.33Reduced rate for particular
trustees(1)This section applies to a trustee
for—(a)a person under theBankruptcy Act
1966(Cwlth); or(b)anincapacitatedpersonwithinthemeaningofthePublic Trustee Act 1978.(2)Despite section
32, the commissioner must assess the trustee’sliability for
land tax at the rate provided for under schedule 1.Current as at [Not applicable]Page
23
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 34]34Reassessment—employee absent from Australia
longerthan 5 years(1)This
section applies if—(a)a taxpayer’s liability for land tax
for a financial year isassessed on the basis that the
taxpayer is not an absenteeunder section
31(3)(b); and(b)the taxpayer’s absence from Australia
is longer than 5years.(2)The
taxpayer must, within 28 days after the day on which thetaxpayerhasbeenabsentfromAustraliafor5years,givenotice to the
commissioner that this section applies.Note—Under the Administration Act, the
requirement under this subsection isa lodgement
requirement for which a failure to comply is an offenceunder section 121 of that Act.(3)Thecommissionermustreassessthetaxpayer’sliabilityforland tax for the financial year on the
basis that the taxpayerwas an absentee.Part 6Exempt landDivision 1HomesSubdivision
1Preliminary35Explanation of operation of home
provisions(1)The purpose of this section is to
explain generally how thisdivision provides for land that is
used as a home to be exemptland.(2)Land is exempt under subdivision 3 if
it is used as the homeof—(a)the
owner; orPage 24Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 36](b)iftheownerisatrusteeandisnotanabsentee—allbeneficiaries of
the trust.(3)Under subdivision 2, land is used as a
person’s home if—(a)the6monthresidencytestinsection 36(1)(a)issatisfied; or(b)the
person satisfies the requirements of section 37 or 38(the
person received care during the 6 month residencyperiodorthepersonistemporarilylivingelsewherebecause of
renovations); or(c)the commissioner is satisfied the
person is using the landashisorherprincipalplaceofresidencewhentherelevantliabilityforlandtaxarises(seesection 36(1)(c)).(4)Land
is partially exempt under subdivision 3 if it is used as ahome
as mentioned in subsection (2) but it is also used for anon-exempt purpose.(5)Under subdivision 2, land is used for a
non-exempt purpose ifit is used for any other substantial
purpose, except if the onlyother purpose it
is used for is 1 or more of the following—(a)for—(i)1
allowable letting; or(ii)2 allowable
lettings, if at least 1 is a family lettingandcertainotherrequirementsaremet(seesection
40);(b)for a working from home
arrangement.Subdivision 2Basic concepts
about homes36Landused as the
homeof a person(1)Land
isused as the home, of a person
for a financial year,only if—Current as at
[Not applicable]Page 25
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 37](a)that
land, and no other land, has been continuously usedby
the person for residential purposes, whether alone orwithanotherperson,forthe6monthperiod(the6monthresidencyperiod)endingwhenaliabilityforland
tax arises for the financial year; or(b)the
land is taken to be used as the person’s home undersection 37 or 38; or(c)otherwise—thecommissionerissatisfiedthelandisusedastheperson’sprincipalplaceofresidence,whether alone or
with another person, when a liabilityfor land tax
arises for the financial year.(2)Fordecidingwhetherlandisusedastheperson’sprincipalplace of residence under subsection (1)(c),
the commissionermay have regard to the following—(a)the length of time the person has
occupied a residenceon the land;(b)the
place of residence of the person’s family;(c)whetherthepersonhasmovedhisorherpersonalbelongings into a residence on the
land;(d)the person’s address on the electoral
roll;(e)whether services such as telephone,
electricity and gasare connected to the land;(f)whether the person acquired the land
with an intentionto occupy a residence on the land as his or
her principalplace of residence;(g)any
other relevant matter.37Land taken to be
used as a home—person who receivescare(1)This section applies to land, for a
financial year, if—(a)the person who owns the land received
care for all orpart of the 6 month residency period;
andPage 26Current as at
[Not applicable]
Land
Tax Act 2010Part 6 Exempt land[s 37]Notauthorised—indicativeonly(b)the person used the land for a
qualifying residential usebefore the person started to receive
care; and(c)the person has used the land for a
qualifying residentialuse continuously for a period of at
least 6 consecutivemonths; and(d)subsection (6) does not preventthepersonfrombeingtakentousethelandastheperson’shomeunderthissection.(2)For
this section, the personreceives careif the
person—(a)resides at a hospital as an inpatient;
or(b)receives residential care at a
residential care service; or(c)resides on other land that is not owned by
the person andis under the care of someone else.(3)Thelandistakentobeusedastheperson’shomeforthefinancial
year.(4)However, subsection (3) does not apply
if income was derivedfrom use of the land during the 1 year
period ending when theliability for land tax arises.(5)Despite subsection (4), income may be
derived from a lease,licence or other arrangement under
which a person has a rightto occupy the land, if—(a)the right of occupation is for not
more than 6 months inthe 1 year period; or(b)theincomeisnotmorethanisreasonablyrequiredtocover the following—(i)rates and other charges levied on the
land by thelocal government for the land; and(ii)maintenance
expenses for the land.(6)The maximum
period for which the person may be taken touse the land as
the person’s home under this section is 6 yearsfromtheendofthelastperiodofatleast6consecutivemonths during
which the land was used by the person for aqualifying
residential use.Current as at [Not applicable]Page
27
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 38](7)In
this section—qualifying residential use, of
land by the owner of the land,means use of the
land, and no other land, by the owner forresidential
purposes, whether alone or with another person.residential care
servicesee theAged Care Act
1997(Cwlth),schedule
1.38Land taken to be used as a
home—demolition orrenovationsLand is taken to
be used as a person’s home for a financialyear if—(a)thecommissionerissatisfiedthatthepersonistemporarily residing elsewhere, when a
liability for landtax arises for the financial year,
because—(i)aresidenceonthelandhasbeenorisbeingdemolished and a
new residence is being or will beconstructed;
or(ii)aresidenceonthelandisbeingrenovatedtoanextent requiring
it to be vacated; and(b)the land was
used as the principal place of residence ofthe person at
some time during the 6 month residencyperiod;
and(c)thepersonintendstoresumeusingthelandastheperson’sprincipalplaceofresidencebeforealiabilityfor land tax
arises for the next financial year.39Land
used fornon-exempt purpose(1)This
section applies if land is used as the home of a person(theprincipalresident)forafinancialyear(therelevantfinancial
year).(2)Thecommissionermaydecidethelandisusedforanon-exempt purposeif—Page
28Current as at [Not applicable]
Land
Tax Act 2010Part 6 Exempt land[s 39]Notauthorised—indicativeonly(a)the commissioner is satisfied that,
when a liability forland tax arises for the relevant
financial year, the land isbeing used for
any purpose other than as the home of theprincipal
resident; and(b)thecommissionerissatisfiedthatuseofthelandforpurposes mentioned in paragraph (a) is
substantial; and(c)section 40 does not apply.(3)For deciding whether use of the land
for purposes mentionedinsubsection
(2)(a)issubstantial,thecommissionermusthave
regard to each of the following factors—(a)whetherapersonotherthan
theprincipalresidenthasbeengivenarighttooccupypartofthelandunderatenancy agreement;(b)whether a person, other than the principal
resident or amember of the principal resident’s family
who uses theland as his or her home, carries out work on
the land asan employee or contractor, other than work
related to theland itself or a building located on the
land;(c)the extent to which a person uses the
land, or has set thelandasideforuse,forpurposesmentionedinsubsection (2)(a);Examples—1Tworoomsofahouseonthelandaresetasideforahairdressing
business.2A shed on the land is used for a
repair business.3A retail shop is operated at the front
of a house on the land.(d)whether the
gross income generated during the financialyear immediately
before the relevant financial year frombusiness or an
income producing activity on the land ismore
than—(i)an amount prescribed under a
regulation; or(ii)ifnoamountisprescribedunderaregulation—$30,000;(e)any other relevant matter.Current as at [Not applicable]Page
29
Land
Tax Act 2010Part 6 Exempt land[s 40]Notauthorised—indicativeonly40Land not used for
non-exempt purpose—allowablelettings and work
from home arrangements(1)Thecommissionermaynotdecidelandisusedforanon-exempt purpose if—(a)the land is used as the home of a
person (theprincipalresident)
for a financial year; and(b)when a liability
for land tax arises for the financial year,either or both
of the following apply—(i)thereisapermittednumberofallowablelettingsfor
the land;(ii)a person who
resides on the land carries out workontheland,otherthanexcludedwork,asanemployee under an arrangement with the
person’semployer; and(c)the
commissioner is satisfied the land is used only forthe
purposes mentioned in paragraphs (a) and (b) whena
liability for land tax arises for the financial year.(2)There is anallowable
lettingfor the land if—(a)a
person (theoccupant) other than the
principal residenthas been given the right to occupy a
residential area onthe land (theleased
area) under a tenancy agreement;and(b)the leased area
is not more than 50% of the total floorarea of all
residential areas on the land; and(c)the
leased area is not a residential area that—(i)is 1
of 3 or more flats in a building; and(ii)is
not used for residential purposes by the principalresident; and(d)the
leased area is used by the occupant for residentialpurposes; and(e)the
occupant has not given the right to occupy any partof
the area to another person under a tenancy agreement;andPage 30Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 41](f)the rent payable for the leased area
is not more than themarket rent for the area.(3)Thepermittednumber,ofallowablelettingsfortheland,means—(a)1
allowable letting; or(b)2 allowable
lettings, if—(i)at least 1 of the lettings is a family
letting; and(ii)thetotalfloorareaoftheleasedareasforthelettings is not
more than 50% of the total floor areaof all
residential areas on the land.(4)An
allowable letting is afamily lettingif the occupant
is amember of the principal resident’s
family.Note—Ifthereisafamilylettingforthelandandthelandisusedforanon-exempt purpose, the family letting
may be included in the use ofthelandasahomeforthepurposeofapartialexemption.Seesection 42.(5)In
this section—excludedworkmeansworkinvolvinguseofthelandforapurpose for
which, or in a way in which, residential land is notordinarily used.Example of work
that would be excluded work—manufacturing
work carried out in a shedExample of work that would not be
excluded work—office work carried out under a
telecommuting arrangement in a homestudySubdivision 3Exemptions41Exemption for land used as home(1)This section applies to land that
is—(a)comprised in 1 parcel; andCurrent as at [Not applicable]Page
31
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 42](b)either—(i)ownedbyaperson,otherthanatrusteeorthemanager of a time-sharing scheme, and
used as theperson’s home; or(ii)ownedbyatrusteeofatrust,otherthananabsentee, and used as the home of all
beneficiariesof the trust; and(c)not
used for a non-exempt purpose.(2)The
land is exempt land.(3)This section is
subject to section 43.Note—A co-owner,
other than a trustee, who does not use the land as his or
herhome can not obtain a benefit under this
section (see section 22(3)).42Partial exemption if land used for
non-exempt purpose(1)This section applies to land that
is—(a)comprised in 1 parcel; and(b)either—(i)ownedbyaperson,otherthanatrusteeorthemanager of a time-sharing scheme, and
used as theperson’s home; or(ii)ownedbyatrusteeofatrust,otherthananabsentee, and used as the home of all
beneficiariesof the trust; and(c)used
for a non-exempt purpose.(2)The part of the
land used as a home is exempt land.(3)Forsubsection (2),thecommissionermustapportionthetaxable value of the land between use as a
home and use fornon-exempt purposes, having regard
to—(a)the proportion of the land used for
each purpose; and(b)theextenttowhicheachproportionisusedforthepurpose.Page 32Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 42A](4)Forapportioningthetaxablevalueofthelandundersubsection (3),
if there is not more than 1 family letting for theland, the family letting is taken to be
included in the use of theland as a home.(5)This
section is subject to section 43.(6)In
this section—family lettingsee section
40.Note—A co-owner,
other than a trustee, who does not use the land as his or
herhome can not obtain a benefit under this
section (see section 22(3)).42AExemption for old home after transitioning
to currenthome(1)This
section applies in relation to the imposition of land tax ontaxable land for a financial year
(thecurrent financial year)if—(a)a person is the
owner of land (thecurrent home)—(i)that, on the liability date for the
current financialyear,isexemptorpartiallyexemptlandundersection 41 or 42; and(ii)of
which, on the liability date for the financial year(thepreviousfinancialyear)occurringimmediately
before the current financial year, theperson was not
the owner; and(b)the person is also the owner of land
(theold home)—(i)ofwhichthepersonhascontinuouslybeentheownersincetheliabilitydateforthepreviousfinancial year; and(ii)that, on the liability date for the previous
financialyear, was exempt or partially exempt land
for theperson as owner of the land under section 41
or 42;andCurrent as at [Not applicable]Page
33
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 42B](iii)of
which, on the liability date for the financial yearimmediatelyfollowingthecurrentfinancialyear,the person is no
longer the owner.(2)Subjecttosubsection (3),theperson’soldhomeisexemptland for the
current financial year, to the extent that the oldhome
was exempt or partially exempt land under section 41 or42
on the liability date for the previous financial year.(3)The old home is not exempt under
subsection (2) if the personreceives rents
or profits from—(a)thecurrenthomebeforeitisusedasthehomeoftheperson,otherthantotheextentprovidedforundersubsection (4);
or(b)the old home after it is used as the
home of the person.(4)For subsection (3)(a), the person may
receive rents or profitsfrom the current home if—(a)the current home was acquired by the
person subject to alease under which a person (thelessee) had a right
tooccupy the land; and(b)the
lessee gave vacant possession of the current home tothe
person on the earlier of—(i)the end of the
term of the lease; or(ii)within 6 months
after the day the person acquiredthe current
home.(5)In this section—liabilitydate,forafinancialyear,meansthetimewhenliabilityforlandtaxforthefinancialyeararisesundersection
7.42BExemption for new home before
transitioning fromcurrent home(1)This
section applies in relation to the imposition of land tax ontaxable land for a financial year
(thecurrent financial year)if—Page 34Current as at
[Not applicable]
Land
Tax Act 2010Part 6 Exempt land[s 42B]Notauthorised—indicativeonly(a)a person is the owner of land
(thecurrent home)—(i)that, on the liability date for the
current financialyear,isexemptorpartiallyexemptlandundersection 41or42,otherthanbecausethelandistaken to be used as a home under section 38;
and(ii)of which, on the
liability date for the financial year(thenextfinancialyear)occurringimmediatelyafterthecurrentfinancialyear,thepersonisnolonger the owner; and(b)the person is also the owner of land
(thenew home)—(i)of which, on the liability date for
the financial yearoccurring immediately before the current
financialyear, the person was not the owner;
and(ii)that, on the
liability date for the current financialyear,iscapableofbeingusedbyapersonforresidential purposes, whether alone or
with anotherperson; and(iii)that, on the liability date for the next
financial year,is exempt or partially exempt land under
section 41or 42 for the person; and(iv)of which, on the
liability date for the next financialyear, the person
is still the owner.(2)Subject to subsection (3), the
person’s new home is exemptlandforthecurrentfinancialyear,totheextentthattheperson’scurrenthomeisexemptorpartiallyexemptlandundersection 41or42ontheliabilitydateforthecurrentfinancial year.(3)Thenewhomeisnotexemptundersubsection
(2)iftheperson receives
rents or profits from—(a)thecurrenthomeafteritisusedasthehomeoftheperson; or(b)thenewhomebeforeitisusedasthehomeoftheperson,otherthantotheextentprovidedforundersubsection
(4).Current as at [Not applicable]Page
35
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 43](4)For
subsection (3)(b), the person may receive rents or profitsfrom
the new home if—(a)the new home was acquired by the
person subject to aleaseunderwhichaperson(thelessee)hasarighttooccupy the land; and(b)the lessee gives vacant possession of
the new home tothe person on the earlier of—(i)the end of the term of the lease;
or(ii)within 6 months
after the day the person acquiredthe new
home.(5)In this section—liabilitydate,forafinancialyear,meansthetimewhenliabilityforlandtaxforthefinancialyeararisesundersection
7.43Provision for particular family
trusts(1)Land that is trust property of a trust
(trust 1) is not
exemptland under this division if—(a)either—(i)land
that is trust property of another trust (trust 2)is exempt land under this division;
or(ii)a home unit that
is trust property of another trust(alsotrust2)istakenintoaccountundersection 27;
and(b)abeneficiaryoftrust1isaprescribedrelativeofabeneficiary of
trust 2.(2)However,subsection
(1)doesnotapply,andthelandisexempt land, if the commissioner is
satisfied trust 1 and trust 2werenotestablishedbyorontheinstructionsofthesameperson.(3)In this section—home unitsee
section 26.Page 36Current as at
[Not applicable]
owner, of a home
unit, see section 25.Land Tax Act 2010Part 6 Exempt
land[s 44]Notauthorised—indicativeonlySubdivision 4Reassessment
provisions44Reassessment—demolition or
renovations(1)This section applies if—(a)a person’s liability for land tax for
a financial year (therelevant year) is assessed on
the basis that land is takento be used as a
person’s home under section 38; and(b)thepersondoesnotresumeusingthelandastheperson’sprincipalplaceofresidencebeforealiabilityfor land tax
arises for the next financial year.(2)The
person must give notice to the commissioner stating theperson is not using the land as his or her
principal place ofresidence.Note—Under the Administration Act, the
requirement under this subsection isa lodgement
requirement for which a failure to comply is an offenceunder section 121 of that Act.(3)The notice mentioned in subsection (2)
must be given within28daysafterthedaytheliabilitymentionedinsubsection (1)(b) arises.(4)The commissioner must make a
reassessment of the person’sliability for
land tax for the relevant year on the basis that theland
was not exempt land.44AReassessment—transitioning to or from
current home(1)Thissectionappliesifaperson’sliabilityforlandtaxisassessed on the basis that the person
is, under section 42A, theowner of an old home that is exempt
land for a financial year(therelevant
year), but—(a)on
the liability date mentioned in section 42A(1)(b)(iii),the
person is still the owner of the old home; orCurrent as at
[Not applicable]Page 37
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 44A](b)theoldhomeisnotexemptundersection
42A(2)because the person has received rents or
profits in theway mentioned in section 42A(3).(2)This section also applies if a
person’s liability for land tax isassessed on the
basis that the person is, under section 42B, theowner of a new home that is exempt land for
a financial year(also therelevant
year), but—(a)on
the liability date mentioned in section 42B(1)(a)(ii),thepersonisstilltheownerofthecurrenthomementioned in that section; or(b)on the liability date mentioned in
section 42B(1)(b)(iii),thenewhomeisnotexemptorpartiallyexemptlandunder section 41
or 42 for the person; or(c)on the liability
date mentioned in section 42B(1)(b)(iv),the person is
not the owner of the new home; or(d)thenewhomeisnotexemptundersection
42B(2)because the person has received rents or
profits in theway mentioned in section 42B(3).(3)Each matter mentioned in subsection
(1)(a) and (b) and (2)(a)to (d) is arelevant
matter.(4)The person must
give notice to the commissioner stating thedetails of the
relevant matter.Note—Under the
Administration Act, the requirement under this subsection isa
lodgement requirement for which a failure to comply is an
offenceunder section 121 of that Act.(5)The notice mentioned in subsection (4)
must be given within28daysafterthedaytherelevantmatterhappens,orthecircumstances
comprising the relevant matter arise.(6)The
commissioner must make a reassessment of the person’sliability for land tax for the relevant year
on the basis that theland was not exempt land.Page
38Current as at [Not applicable]
Land
Tax Act 2010Part 6 Exempt land[s 45]Notauthorised—indicativeonly45Reassessment—newly subdivided
land(1)This section applies if—(a)a person’s liability for land tax for
a relevant financialyearisassessedonthebasisthatlandisexemptlandunder this division; and(b)the
land is later subdivided by the person other than as aresultofacompulsoryacquisitionrequiredbyalocalgovernment,aState,oraStateorCommonwealthstatutory
body.(2)The commissioner must make a
reassessment of the person’sliability for
land tax for the relevant financial year on the basisthat
the taxable portion of the land was not exempt land.(3)If—(a)the
person used the land as the person’s principal placeof
residence for all of the relevant financial years; and(b)the land is subdivided into not more
than 5 lots;then subsection (2) does not apply unless,
within 5 years fromthe day of the original subdivision, any of
the subdivided lotsare further subdivided so that the land is
ultimately subdividedinto more than 5 lots.(4)For this section—(a)landistakentobesubdividedwhenaplanofsubdivision providing for the division of
the land intolots is registered; and(b)thelandsubdividedistakentoincludeanylandmentionedinsubsection (1)(a)shownontheplanofsubdivision as any of the
following—(i)a new road dedicated for public
use;(ii)for use as a
drainage reserve;(iii)for use as a
public garden or recreation space;(iv)for
use as a pathway or canal;(v)for another use
prescribed under a regulation.Current as at
[Not applicable]Page 39
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 46](5)For
subsection (2), the taxable value of the taxable portion istaken to be the amount equivalent to the
relevant proportion ofthetaxablevalueofthelandthatissubdividedwhentheliability for land tax arises.(6)In this section—plan of
subdivisionmeans—(a)aplanundertheBuildingUnitsandGroupTitlesAct1980; or(b)a plan of subdivision under theLand
Title Act 1994; or(c)aplanorscheme,howeverdescribed,showingthedivisionof,amalgamationinto,dedicationoforredefinition of, at least 1 lot, that
is able to be registeredin a land registry under theLand
Title Act 1994.relevantfinancialyearsmeansthe5financialyearsprecedingthefinancialyearduringwhichthelandissubdivided.relevantproportionmeanstheproportiontheareaofthetaxable portion bears to the area of
the land that is subdivided.taxable
portionmeans the portion of land that remains
aftersubtracting, from the area of the land that
is subdivided, thegreater of—(a)0.1ha; or(b)the
parcel on which the principal place of residence waslocated at the time of the subdivision, if
any.Division 2Charitable
institutions46Meaning ofexempt
purposeIn this division—exempt
purposemeans each of the following—(a)activities of a religious
nature;(b)a public benevolent purpose;Page
40Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 47](c)an educational purpose;(d)conducting a kindergarten;(e)thecareofsick,aged,infirm,afflictedorincorrigiblepeople;(f)the relief of poverty;(g)the care of children by—(i)being responsible for them on a
full-time basis; and(ii)providingthemwithallnecessaryfood,clothingand shelter;
and(iii)providingfortheirgeneralwellbeingandprotection;(h)anothercharitablepurposeorpromotionofthepublicgood;(i)providingaresidencetoaminister,ormembersofareligious order, who is orare
engaged in an object orpursuit of a kind mentioned in any of
paragraphs (a) to(h).47Exemption for
land owned by or for charitable institution(1)This
section applies to all land owned by, or held in trust for,
acharitableinstitution,otherthanlandtowhichsection
48applies.(2)The
land is exempt land if—(a)it is used
predominantly by the charitable institution for1 or more exempt
purposes; or(b)for vacant land—the charitable
institution intends to useit predominantly for 1 or more exempt
purposes withinthe following period (theuse
requirement period)—(i)3 years after
the acquisition of the land, or a longerperiod ending on
a date fixed by the commissionerby notice given
to the charitable institution;Current as at
[Not applicable]Page 41
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 48](ii)ifthecommissionerextendstheperiodundersection 49—the period ending on the date
fixed bythe commissioner.48Exemption for land owned by or for exempt
charitableinstitution under repealed Act(1)This section applies to vacant land
that was, on 29 June 1989,owned by or held in trust for an
exempt charitable institutionunder the
repealedLand Tax Act 1915.(2)The land is exempt land if it is not
used by the institution forany purpose
other than an exempt purpose.49Extension of use requirement period(1)This section applies if a taxpayer’s
liability for land tax for afinancialyearisassessedonthebasisthatvacantlandisexempt land under section
47(2)(b).(2)The charitable institution may apply
to the commissioner intheapprovedformforanextensionoftheuserequirementperiod.(3)The application must be made within 28
days before the userequirement period ends.(4)The
commissioner may extend the use requirement period toendonalaterdatefixedbythecommissionerifthecommissioner is satisfied—(a)the land has not been used
predominantly for 1 or moreexempt purposes,
or used for any other purpose; but(b)thelandwillbeusedpredominantlyfor1ormoreexempt purposes by that later date.(5)Thecommissionermustgivenoticetothecharitableinstitution of
the commissioner’s decision on the application.(6)Theuserequirementperiodmaybeextendedunderthissection more than once.Page 42Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 50]50Reassessment—land not used for exempt
purpose withinuse requirement period etc.(1)This section applies if—(a)a taxpayer’s liability for land tax
for a financial year isassessedonthebasisthatlandisexemptlandundersection
47(2)(b); and(b)any of the following applies—(i)thelandisnotusedbytheinstitutionpredominantlyfor1ormoreexemptpurposesbefore the use requirement period
ends;(ii)during the use
requirement period, the institutionstarts to use
the land for a purpose that is not anexempt purpose,
except ifthe institution is usingthelandpredominantlyfor1ormoreexemptpurposes;(iii)the land is sold
during the use requirement periodbefore the
institution has used it predominantly for1 or more exempt
purposes.(2)Thecharitableinstitutionmust,within28daysaftertherelevant day, give notice to the
commissioner stating that thissection applies
for the land.(3)The commissioner must make a
reassessment of the charitableinstitution’s
liability for land tax for the financial year on thebasis that the land was not exempt
land.(4)In this section—relevant
daymeans—(a)ifsubsection (1)(b)(i)applies—thelastdayoftheuserequirement period; or(b)if subsection (1)(b)(ii) or (iii)
applies—the day the eventmentioned in the subsection
happens.Current as at [Not applicable]Page
43
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 51]Division 3Other exemptions51Aged
care facilities(1)Land on which an aged care facility is
located is exempt land.(2)In this
section—aged care facilitymeans a facility
at which residential care isprovided by an
approved provider within the meaning of theAged Care Act
1997(Cwlth), schedule 1.51ASupported accommodation(1)Landonwhichasupportedaccommodationserviceisconducted is exempt land.(2)In this section—residentialserviceseetheResidentialServices(Accreditation) Act 2002, section
4.supported accommodation servicemeans a residential serviceaccreditedatlevel3undertheResidentialServices(Accreditation) Act 2002.52Government land(1)LandownedbytheCommonwealthortheStateisexemptland.(2)Landownedbyalocalgovernmentorpublicauthorityisexempt land unless the entity is
subject to State taxation underan Act of the
Commonwealth or a State.53Land used for
primary production(1)Thissectionappliestoland,orapartofland,thatisusedsolely for the
business of primary production, but only if theland or the part
of land is used for an activity prescribed byregulation that
is carried on for the business.Page 44Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 54](2)The land, or the part of the land, is
exempt land if it is ownedby any of the following—(a)an individual, other than a trustee or
absentee;(b)atrusteeofatrust,ifallbeneficiariesofthe
trustarepersons mentioned in paragraph (a),
(c) or (d);(c)a relevant proprietary company;(d)a charitable institution.(3)Forthissection,ifpartofthelandisexemptland,thecommissionermustapportionthetaxablevalueofthelandbetweenuseforapurposementionedinsubsection (1)anduse
for any other purpose.(4)This section
does not apply to land owned by the manager of atime-sharing scheme.(5)In
this section—beneficiaryincludes a
beneficiary in the first instance and abeneficiary
through a series of trusts.exempt foreign
companysee the Corporations Act, section 9.proprietary companysee the
Corporations Act, section 9.relevantproprietarycompanymeansaproprietarycompany—(a)that is not an exempt foreign company;
and(b)in which no share or interest is held,
whether directly orthroughinterposedcompaniesortrusts,byabodycorporate other
than a proprietary company that is not anexempt foreign
company.54Moveable dwelling parks(1)This section applies to land that is
used predominantly as amoveable dwelling park, if more than
50% of the sites in themoveable dwelling park are occupied,
or solely available foroccupation, for residential purposes
for periods longer than 6weeks at a time.Current as at
[Not applicable]Page 45
Notauthorised—indicativeonlyLand Tax Act 2010Part 6 Exempt
land[s 55](2)The
land is exempt land.(3)In this
section—caravanseetheResidentialTenanciesandRoomingAccommodation
Act 2008, section 7.manufacturedhomeseetheManufacturedHomes(Residential Parks) Act 2003,
section 10.moveabledwellingparkmeansaplacewherecaravansormanufactured homes are situated for
occupation on paymentof consideration.site,foramoveabledwellingpark,meansasiteinthemoveabledwellingparkwhereacaravanormanufacturedhome is, or is
intended to be, situated.55Port authority
land(1)This section applies to land—(a)thatisownedbyaportauthority,orawhollyownedsubsidiaryofaportauthority,andusedbyitasacommercialairport,includingairportlandwithinthemeaningoftheAirportAssets(RestructuringandDisposal) Act 2008; and(b)to the extent the land is—(i)usedforarunway,taxiway,apron,road,vacantland, buffer
zone or grass verge; or(ii)identifiedinalanduseplanapprovedundertheTransport Infrastructure Act 1994,
section 286, ortheAirportAssets(RestructuringandDisposal)Act 2008,
chapter 3, part 1, as land designated for apurpose
mentioned in subparagraph (i); or(iii)occupiedbytheCommonwealth,theState,anexemptCommonwealthauthorityoranexemptState authority, other than a port
authority.(2)The land is exempt land.Page
46Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 6 Exempt land[s 56](3)Thissectionstopsapplyingtolandmentionedinsubsection (1)(b)(i) or (ii) when
either of the following eventsfirst
happens—(a)adevelopmentpermitunderthePlanningAct2016comesintoforceforthelandforausethatisnotmentioned in subsection
(1)(b)(i);(b)developmentwithinthemeaningofthePlanningAct2016, other than
reconfiguring a lot, starts for a use thatis not mentioned
in subsection (1)(b)(i).(4)In this
section—exemptCommonwealthauthoritymeansanauthorityestablished
under a Commonwealth law and exempted, underthat or another
Commonwealth law or a law of the State, frompaying land
tax.exempt State authoritymeans an
authority established undera law of the
State and exempted, under that or another law ofthe
State or a law of the Commonwealth, from paying landtax.portauthorityseetheTransportInfrastructureAct1994,schedule 6.56Recreational and public land(1)This section applies to land that
is—(a)owned by or held in trust for a person
or society; and(b)used or occupied by the person or
society solely as thesite of 1 or more of the
following—(i)a public library, institute or
museum;(ii)a
showground;(iii)a public
cemetery or public burial ground;(iv)a
public garden, public recreation ground or publicreserve;(v)a
public road;Current as at [Not applicable]Page
47
Notauthorised—indicativeonlyLand Tax Act 2010Part 7 Security
and recovery[s 57](vi)a
fire brigade station.(2)Also, this
section applies to land that is solely the site of abuilding owned, or held in trust for, and
occupied by a society,club or association not carried on for
monetary profit.(3)The land is exempt land.57Retirement villages(1)Landusedforpremisesorfacilitiesforresidentsofaretirement village is exempt
land.(2)In this section—retirementvillageseetheRetirementVillagesAct1999,section 5.58Other
exempt landThe following land is exempt land—(a)land owned by, or held in trust for, a
company registeredunder the Corporations Act that is a
friendly society forthepurposesofanotherlawoftheStateortheCommonwealth;(b)land
owned by, or held in trust for, a trade union, if theland
is not used to carry on a business for profit;(c)land
held by the trustees of the estates of the late JamesO’Neil Mayne and Mary Emilia Mayne.Part
7Security and recoveryNote—The
Administration Act, part 4, division 5 contains general
provisionsfor the recovery of land tax.Page
48Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 7 Security and recovery[s
59]59Unpaid land tax is a debt(1)Despiteadispositionoftaxablelandonwhichlandtaxisimposed, the
commissioner may recover unpaid land tax fromthe owner of the
land for the time being as a debt.(2)However, subsection (1) does not apply
if—(a)theunpaidlandtaxwasimposedbeforetheownerpurchased the
land; and(b)the owner obtained a clearance
certificate stating that, atthe time of the
purchase, there was no unpaid land taxon the
land.60Unpaid land tax is a first charge on
land(1)Unpaid land tax is a first charge on
the land on which the taxis imposed.(2)The
charge has priority over all other encumbrances over theland.(3)Subsection (2) applies—(a)whethertheotherencumbrancesareregisteredorunregistered, or were created before or
after the chargearises under subsection (1); and(b)despite theLand Title Act
1994, part 3, divisions 2 and2A.(4)The charge is
not affected by a disposition of the land.(5)Despitesubsections
(1)to(4),thechargehasnoeffectagainst—(a)a purchaser for value and in good
faith who obtains aclearance certificate stating that, at the
time of purchase,there was no unpaid land tax on the land;
or(b)a person who obtains a clearance
certificate stating thatsecurityisheldundersection 61forpaymentoftheunpaid land tax.(6)The
commissioner may lodge a request to register the chargeunder the Administration Act, part 4,
division 5.Current as at [Not applicable]Page
49
Land
Tax Act 2010Part 7 Security and recovery[s
61]Note—See theProperty Law Act 1974, section 83 for
powers exercisable inrelation to land subject to the
charge, including the power of sale.Notauthorised—indicativeonly61Other security
for payment of unpaid land tax(1)Thecommissionermaytakesecurityforthepaymentofunpaid land tax.(2)The
security must be in the form of a bank guarantee or cashdeposit, or both.(3)In
this section—bankguaranteemeansaguaranteebyabodycorporateauthorisedunderalawoftheCommonwealthrelatingtobanking to carry on banking business
in Australia.62Recovery of land tax from
mortgagee(1)The commissioner may require a
mortgagee of land to pay, forthe owner of the
land, an amount of unpaid land tax on theland.(2)If a mortgagee pays an amount of
unpaid land tax under thissection—(a)the
mortgagee is entitled to recover the amount from theowner as a debt; and(b)theamountistakentobesecuredbythemortgageinaddition to any other amount it
secures.63Issue of clearance certificates(1)The owner, purchaser or mortgagee of
land may apply to thecommissioner for the issue of a
clearance certificate for theland.(2)The application must—(a)be accompanied by the prescribed fee;
and(b)be made in the way prescribed under a
regulation.Page 50Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 8 Avoidance schemes[s 64](3)Iftheapplicationisproperlymade,thecommissionermustissue a clearance certificate to the
applicant stating—(a)the amount of unpaid land tax on the
land; and(b)if security is held under section 61
for payment of theunpaid land tax—that the security is
held.Part 8Avoidance
schemes64Purpose and operation of pt 8(1)Thepurposeofthispartistodeterartificial,blatantorcontrived schemes to reduce liability
for land tax.(2)Subjecttosubsection (1),nothinginthisActlimitstheoperation of this part.65Meaning ofscheme(1)For this part, aschemeincludes all or part of—(a)acontract,agreement,arrangement,understanding,promiseorundertaking(includingallstepsandtransactions bringing it into
effect)—(i)whether entered into or made orally or
in writing;and(ii)whether express
or implied; and(iii)whether or not
enforceable; and(b)aplan,proposal,action,courseofactionorcourseofconduct, whether unilateral or otherwise;
and(c)a trust.(2)A
reference in this part to a scheme includes a reference toany
part of the scheme.Current as at [Not applicable]Page
51
Notauthorised—indicativeonlyLand Tax Act 2010Part 8 Avoidance
schemes[s 66]66Application of pt 8(1)This
part applies if—(a)a person (theavoider)
has obtained, or would apart fromthis part
obtain, a land tax benefit from a scheme startedto
be carried out after the commencement of this part;and(b)taking into
account the matters mentioned in section 68,it is reasonable
to conclude that a person, whether aloneorwithothers,whoenteredintoorcarriedouttheschemedidsoforthesoleordominantpurposeofenabling the person or another person
to obtain a landtax benefit from the scheme.(2)It does not matter—(a)whether the scheme is entered into or
carried out insideor outside Queensland; or(b)whether or not the land tax benefit
the person obtained isthesameasthelandtaxbenefitmentionedinsubsection (1)(b).(3)However, despite subsection (1), this part
does not apply inrelationtoalandtaxbenefitattributabletoanexemptionunder this Act,
unless a person entered into or carried out aschemeforthesoleordominantpurposeofcreatingacircumstance or state of affairs to which
the exemption wouldapply.(4)Forthissection,fordecidingwhatwasaperson’ssoleordominant purpose for entering into or
carrying out a scheme, apurposerelatingtoeliminating,reducingorpostponingaliability for a foreign tax must be
disregarded.(5)In this section—foreign
taxmeans a tax, duty or other impost imposed
under alaw of another State, the Commonwealth or a
foreign country.Page 52Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 8 Avoidance schemes[s 67]67When is aland tax
benefitobtained(1)A
person obtains aland tax benefitif an amount of
land taxpayable by the person under this Act apart
from this part is, orcould reasonably be expected to be,
less than it would havebeen had the scheme not been entered
into or carried out.(2)The amount of
the land tax benefit is the difference betweenthe amount of
land tax payable and the amount of land tax thatwouldhavebeenpayablehadtheschemenotbeenenteredinto
or carried out.68Matters to be considered in deciding
purpose for schemeForsection 66,thefollowingmattersmustbetakenintoaccountindecidingaperson’spurposeinenteringintoorcarrying out the scheme from which the
avoider obtained, orwould obtain, a land tax
benefit—(a)the way in which the scheme was
entered into or carriedout;(b)the
form and substance of the scheme, including—(i)thelegalrightsandobligationsinvolvedinthescheme;
and(ii)theeconomicandcommercialsubstanceofthescheme;(c)when the scheme was entered into and
the length of theperiod during which the scheme was carried
out;(d)thepurposeofthisActoraprovisionofthisAct,whether or not the purpose is expressly
stated;(e)the effect this Act would have in
relation to the schemeapart from this part;(f)any change in the avoider’s financial
position that hasresulted, will result, or may reasonably be
expected toresult from the scheme;(g)any
change in the financial position of any person whohas,
or has had, a connection (of a business, family orother nature) with the avoider, being a
change that hasCurrent as at [Not applicable]Page
53
Notauthorised—indicativeonlyLand Tax Act 2010Part 8 Avoidance
schemes[s 69]resulted, will
result, or may reasonably be expected toresult from the
scheme;(h)anyotherconsequencefortheavoiderorapersonmentioned in
paragraph (g) of the scheme having beenentered into or
carried out;(i)thenatureoftheconnection(ofabusiness,familyorothernature)betweentheavoiderandanypersonmentioned in
paragraph (g);(j)the circumstances surrounding the
scheme.69Assessments because of land tax
benefit from scheme(1)If the commissioner is satisfied that
the avoider has obtained,or would apart from this part obtain,
a land tax benefit from ascheme, the commissioner may—(a)disregard the scheme; and(b)decidetheamountoflandtaxthatwouldhavebeenpayable by the avoider had the scheme not
been enteredinto or carried out; and(c)make
an assessment of the avoider’s liability for land taxto
give effect to that decision.Note—For
objections and appeals against assessments, see the
AdministrationAct, part 6.(2)Ifthecommissionermakesanassessmentundersubsection (1),theassessmentnoticegiventotheavoidermust be
accompanied by notice of the reasons for making theassessment.(3)Subsection (4) applies if the
commissioner—(a)makes an assessment under subsection
(1); and(b)is satisfied—(i)a
person, other than the avoider, is liable for landtaxwhowouldnothavebeenassessedifthePage 54Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 9 Miscellaneous provisions[s
70]schemehadnotbeenenteredintoorcarriedout;and(ii)it would be fair
and reasonable that all or part oftheamountoflandtaxshouldnothavebeenassessed.(4)Despite the limitation period under the
Administration Act forreassessments, the commissioner must,
for the other person,make a reassessment on the basis that
all or part of the amountof land tax is not payable.Part
9Miscellaneous provisionsDivision 1Special provisions for payment ofland
tax70Application of div 1(1)This division applies to land tax
payable under an assessmentotherthanadefaultassessment,selfassessmentorreassessment.(2)This
section is subject to section 75.71Land
tax may be paid by instalments(1)Despite the Administration Act, section 30,
land tax to whichthisdivisionappliesmaybepaidbythetaxpayerin3instalments.Note—If
land tax is not paid by instalments under this division, it must be
paidby the date provided for under the
Administration Act, section 30.(2)Ataxpayermaypaylandtaxbyinstalmentsonlyifthetaxpayer elects
to do so under section 72.(3)Each instalment
must be paid—Current as at [Not applicable]Page
55
Notauthorised—indicativeonlyLand Tax Act 2010Part 9
Miscellaneous provisions[s 72](a)by
the date for payment of the instalment stated in theassessment notice for the land tax;
and(b)despite the Administration Act,
sections 29 and 29A, bydirect debit.(4)Forsubsection (3)(a),thestateddateforpaymentofthe3instalments must
be 45, 90 and 150 days, respectively, afterthe assessment
notice is given to the taxpayer.(5)The
amount payable for each instalment is the amount statedin
the assessment notice.(6)Subsection (5)
is subject to section 75.(7)A taxpayer who
elects to pay land tax by instalments is notprevented from
paying the full amount of the tax before thedate(thelastinstalmentdate)by whichthelastinstalmentmust be
paid.(8)ThissectiondoesnotlimittheAdministrationAct,sections 33 and 34.72How
taxpayerelectsto pay land tax
by instalmentsForthisdivision,ataxpayerelectstopaylandtaxbyinstalmentsbygivingthecommissioner,withintheperiodprescribed under
a regulation, the documents prescribed undera
regulation.73Requirements for assessment
notices(1)Anassessmentnoticeforlandtaxtowhichthisdivisionapplies must
state the following—(a)that the tax may
be paid by instalments;(b)the date by
which each instalment must be paid;(c)the
amount of each instalment;(d)that the
instalments must be paid by direct debit;(e)how
the taxpayer elects to pay the tax by instalments.Page
56Current as at [Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 9 Miscellaneous provisions[s
74](2)Forsubsection
(1)(c),theamountofeachinstalmentistheamountofthetaxdividedby3androundedto2decimalplaces.(3)TheAdministrationAct,section 26(2)(b)appliesasifitrequired the assessment notice to state the
date by which thetax must be paid in full if it is not paid
by instalments.(4)Subjecttosubsection (3),thissectiondoesnotlimittheAdministration Act, section 26.74Effect of failure to pay an
instalment(1)This section applies if a
taxpayer—(a)elects to pay land tax by instalments;
and(b)failstopayaninstalmentbythedatestatedintheassessment
notice for the tax as the date by which theinstalment must
be paid.(2)Despitesection
71,theoutstandinglandtaxisnolongerpayable by
instalments and must be paid in full by the later ofthe
following dates—(a)the date by which the land tax would
have been payableifthetaxpayerhadnotelectedtopaythetaxbyinstalments;(b)thedateonwhichthefailuretopaytheinstalmenthappens.(3)FortheAdministrationAct,section 54(2)and(2A)(a),thestartdateisthedayafterthedatementionedinsubsection (2)(a).(4)In
this section—outstanding land taxmeans the unpaid
land tax payable bythetaxpayeratthetimethetaxpayerfailstopaytheinstalment,includinganylaterinstalmentthatwouldhavebecome payable if this section did not
apply.Current as at [Not applicable]Page
57
Land
Tax Act 2010Part 9 Miscellaneous provisions[s
75]Notauthorised—indicativeonly75Reassessment made
after taxpayer elects to pay byinstalments(1)This
section applies if—(a)a taxpayer elects to pay land tax by
instalments; and(b)before the last instalment date, the
taxpayer is given anassessmentnoticeforareassessmentmadebythecommissioner;
and(c)the reassessment varies the taxpayer’s
liability for landtax.Note—If
the reassessment decreases the taxpayer’s liability for land
tax,see also the Administration Act, part 4,
division 2 for refunds.(1A)If the
reassessment decreases the taxpayer’s liability for landtaxsothattheremaininglandtaxpayableislessthantheamountofthenextinstalment,theamountofthenextinstalmentisadjustedinaccordancewiththetaxpayer’svaried liability
for land tax.(2)Ifthereassessmentdayisatleast30daysbeforethelastinstalment date,
and subsection (1A) does not apply—(a)theamountofaninstalmentpayable30daysormoreafterthereassessmentdayisadjustedinaccordancewith the
taxpayer’s varied liability for land tax; and(b)the
amount of an instalment payable less than 30 daysafter the reassessment day is not
adjusted.(3)Ifsubsection
(2)(a)appliesforatleast1instalmentandthereassessment increases the taxpayer’s
liability for land tax, theAdministration
Act, section 30 does not apply for payment ofthe additional
liability.(4)Ifthereassessmentdayislessthan30daysbeforethelastinstalment date
and the reassessment increases the taxpayer’sliability for
land tax—(a)the taxpayer’s increased liability is
payable by the dateprovided for under the Administration Act,
section 30;andPage 58Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 9 Miscellaneous provisions[s
76](b)despite the Administration Act,
section 29, the increasedliability must be paid by direct
debit; and(c)fortheAdministrationAct,section 54(2)and(2A)(a),the start date
is the day after the last instalment date.(5)However, subsection (4)(c) does not apply if
the taxpayer failsto pay the last instalment by the last
instalment date.(6)An assessment notice for the
reassessment must state, for eachinstalmentpayableafterthereassessmentday,theamountpayable for the
instalment.(7)Subsection (6)doesnotlimittheAdministrationAct,section 26.(8)In
this section—reassessmentdaymeansthedayonwhichanassessmentnotice for the
reassessment is given to the taxpayer.Division 2Notices etc. to be given tocommissioner76Application for land to be exempt
land(1)An application for land to be exempt
land for a financial yearmust be made in the approved
form.(2)However, an application need not be
made if—(a)the land was exempt land for the
previous financial year;and(b)the
ownership of the land has not changed; and(c)thelandcontinuestobeexemptlandunderthesameprovision of
this Act.77Notice that land no longer
exempt(1)This section applies if—(a)land is exempt land for a financial
year; andCurrent as at [Not applicable]Page
59
Notauthorised—indicativeonlyLand Tax Act 2010Part 9
Miscellaneous provisions[s 78](b)when
a liability for land tax arises for the next financialyear, the land is no longer exempt land;
and(c)the ownership of the land has not
changed.(2)The owner of the land must give the
commissioner notice thatthe land is no longer exempt
land.Note—Under the
Administration Act, the requirement under this subsection isa
lodgement requirement for which a failure to comply is an
offenceunder section 121 of that Act.(3)The notice must be given within 1
month after the start of thenext financial
year.78Notice of change of ownership of
land(1)A person must give the commissioner
notice of becoming theowner of land within 1 month after
becoming the owner.Note—Under the
Administration Act, the requirement under this subsection isa
lodgement requirement for which a failure to comply is an
offenceunder section 121 of that Act.(2)A person must give the commissioner
notice of ceasing to betheowneroflandwithin1monthafterceasingtobetheowner.Note—Under the
Administration Act, the requirement under this subsection isa
lodgement requirement for which a failure to comply is an
offenceunder section 121 of that Act.(3)A person is not required to comply
with subsection (1) or (2)if—(a)a
properly completed combined form, together with aninstrumentoftransferfortheland,isgiventotheregistrar of titles; and(b)the instrument of transfer is
registered by the registrar oftitleswithin1monthafterownershipofthelandchanged;
andPage 60Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 9 Miscellaneous provisions[s
79](c)aproperlycompletedrevenueformisgiventothecommissionerwithin1monthafterownershipoftheland changed.(4)In
this section—combined formmeans a form
that—(a)givesinformationrequiredbythissectionandotherActs about a
change of ownership of land; and(b)may
be given to the registrar of titles.revenue
formmeans a form that—(a)gives information required by this section
and anotherrevenue law under theTaxation
Administration Act 2001about the change of ownership;
and(b)may be given to the
commissioner.79Notice of change of address for
service(1)A taxpayer must give the commissioner
notice of each changeof the taxpayer’s address for service
within 1 month after thechange.Note—Under the Administration Act, the
requirement under this subsection isa lodgement
requirement for which a failure to comply is an offenceunder section 121 of that Act.(2)In this section—address for
service, for a taxpayer, means—(a)thetaxpayer’saddressshowninthetaxpayer’slastassessment notice; or(b)if
the taxpayer has given the commissioner 1 or morenotices under this section—the address
stated in the lastnotice given.taxpayermeansapersonwhohasorhad,ormayhave,aliability under this Act for land
tax.Current as at [Not applicable]Page
61
Notauthorised—indicativeonlyLand Tax Act 2010Part 9
Miscellaneous provisions[s 80]80Information to be given by home unit
companies(1)This section applies to a home unit
company, for a financialyear, if the home unit company has a
liability under this Actfor land tax.(2)Thehomeunitcompanymustgiveinformationtothecommissionerintheapprovedformby1Octoberinthefinancial
year.Note—Under the
Administration Act, the requirement under this section is aninformation requirement for which a failure
to comply is an offenceunder section 121 of that Act.Division 3Other
provisions81Restriction on grounds of objection,
appeal and review(1)Anobjectionmaynotbemadeagainstanassessmentonprohibited grounds.(2)No
right of appeal exists on prohibited grounds.(3)An
application for review of the commissioner’s decision onan
objection to an assessment may not be made on prohibitedgrounds.(4)ThissectionappliesdespitetheAdministrationAct,sections 64(1), 70(5) and 71(2).(5)For this section—prohibitedgroundsmeansthegroundsthattheLandValuation Act
value of an area of land is excessive.Note—Objections and appeals against valuations of
land may be made underthe Land Valuation Act.Page
62Current as at [Not applicable]
Land
Tax Act 2010Part 9 Miscellaneous provisions[s
82]82Access to registers etc.Theregistraroftitlesmust,withoutcharge,allowthecommissionertohaveaccessto,andobtaincopiesof,information contained in registers of the
land registry.Notauthorised—indicativeonly83Debt owed to manager of time-sharing
scheme(1)This section applies if the manager of
a time-sharing schemepays land tax on land that is the
subject of the scheme.(2)Each participant
in the scheme incurs a debt to the manager inan amount
equivalent to the relevant proportion of the land taxpaid
by the manager.(3)In this section—relevant
proportionmeans—(a)ifthelandisallorsomeofthelotsincludedinacommunitytitlesscheme—theproportiontheinterestschedule lot
entitlement of the participant’s lot bears tothetotalinterestschedulelotentitlementsofalllotsincluded in the
time-sharing scheme; or(b)ifthelandisallorsomeofthelotscomprisedinaBUGTA plan—the proportion the lot
entitlement of theparticipant’s lot bears to the total lot
entitlements of alllotsshownontheplanthatareincludedinthetime-sharing scheme; or(c)iftheparticipantsinthetime-sharingschemearetheregistered
proprietors of the land—the proportion of theparticipant’s
interest in the land.83AProvision to pay
land tax etc. on particular leasesunenforceable(1)This
section applies to the following leases—(a)a
pre-existing lease;(b)aleasethatarisesfromarenewalunderanoptiontorenew contained in a pre-existing
lease;Current as at [Not applicable]Page
63
Notauthorised—indicativeonlyLand Tax Act 2010Part 9
Miscellaneous provisions[s 84](c)a
lease that arises from an assignment or transfer of apre-existing lease.(2)A
provision in the lease requiring a lessee to pay land tax,
orreimburse the lessor for land tax, is
unenforceable.(3)In this section—pre-existing
lease—(a)meansaleaseenteredintoafter1January1992andbefore 30 June 2009; and(b)does not include a lease that arises
from—(i)a renewal under an option to renew
contained in alease entered into on or before 1 January
1992; or(ii)an assignment or
transfer of a lease entered into onor before 1
January 1992.84Approved forms(1)The
commissioner may approve forms for use under this Act.(2)AformmaybeapprovedforuseunderthisActthatiscombined with, or is to be used together
with, an approvedform under another Act.85Regulation-making power(1)TheGovernorinCouncilmaymakeregulationsunderthisAct.(2)A regulation may—(a)be
made about fees payable under this Act; and(b)provideforamaximumpenaltyofnotmorethan20penalty units for contravention of the
regulation.Page 64Current as at
[Not applicable]
Notauthorised—indicativeonlyPart
10Land Tax Act 2010Part 10 Repeal,
savings and transitional provisions[s 86]Repeal, savings andtransitional
provisionsDivision 1Preliminary86Definitions for pt 10In this
part—post-commencementliabilitymeansaliabilityforlandtaxarising on or after 30 June 2010.pre-commencementliabilitymeansaliabilityforlandtax,within the meaning of the repealed Act,
arising before 30 June2010.repealed
Actmeans the repealedLand Tax Act
1915.Division 2Repeal87Repeal of Land Tax Act 1915The
Land Tax Act 1915, 6 Geo 5 No. 34 is repealed.Division 3Savings and transitional provisionsfor
Act No. 15 of 201088Application of this Act(1)This Act applies to—(a)a post-commencement liability;
and(b)an act or omission done or omitted to
be done for thisAct on or after 30 June 2010.(2)This section applies subject to
section 93.Current as at [Not applicable]Page
65
Notauthorised—indicativeonlyLand Tax Act 2010Part 10 Repeal,
savings and transitional provisions[s 89]89Continued application of repealed
ActDespite its repeal, the repealed Act
continues to apply to—(a)a
pre-commencement liability; and(b)an
act or omission done or omitted to be done for therepealed Act before 30 June 2010.Note—See also the
Administration Act, section 167.90Capping of taxable value of land for 2010–11
financialyear(1)This
section applies to land for the financial year starting 1July
2010 (the2010–11 financial year) if—(a)section 30 does not apply to the land
for the 2010–11financial year; and(b)the
land had an unimproved value, within the meaningof
the repealed Act, that applied for the financial yearstartingon1July2009(thepreviousfinancialyear);and(c)the
uncapped value of the land for the 2010–11 financialyearismorethan150%oftherelevantunimprovedvalue of the
land for the previous financial year.(2)Despite section 16, the taxable value of the
land for the 2010–11financialyearisthecappedvalueofthelandforthefinancial year.(3)For
section 81, the prohibited grounds include the ground thattherelevantunimprovedvalueofthelandforthepreviousfinancialyearisexcessiveiftheunderlyingvalue,oreachunderlying
value, is the value of the area or interest made orcaused to be made by the chief executive
under VOLA.(4)In this section—capped
value, of land for the 2010–11 financial year,
means150%oftherelevantunimprovedvalueofthelandfortheprevious
financial year.Page 66Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 10 Repeal, savings and transitional
provisions[s 91]relevant
unimproved valuehas the meaning given under therepealed Act, section 2.uncappedvalue,oflandforthe2010–11financialyear,means the lesser
of—(a)the VOLA value of the land for the
financial year; or(b)the averaged value of the land for the
financial year.91Use of land as home—person who
receives careTo remove any doubt, it is declared that the
6 month periodreferred to in section 37(6) may be a 6
month period all or partof which falls before 30 June
2010.92Use requirement period for charitable
institutions(1)This section applies if—(a)before30June2010,thecommissionerallowedanextendedperiodundersection
13(1)(f)oftherepealedAct
for vacant land owned by, or held in trust for, aninstitution; and(b)the
extended period ends on or after 30 June 2010.(2)Forsection 47(2)(b),theuserequirementperiodfortheland—(a)istakentohavebeenextendedbythecommissionerunder section
49; and(b)unless it is further extended by the
commissioner undersection 49,endsonthedayonwhichtheextendedperiod
ends.93Application of pt 7 to
pre-commencement liabilities(1)A
reference in part 7 to unpaid land tax includes a reference
tounpaid land tax relating to a
pre-commencement liability.Current as at
[Not applicable]Page 67
Land
Tax Act 2010Part 10 Repeal, savings and transitional
provisions[s 94](2)For
section 65(3)(b), security held by the commissioner undersection 37(3)oftherepealedActistakentobeheldundersection 61.Notauthorised—indicativeonly94Land that was
exempt, or for which deduction allowed,under repealed
Act(1)This section applies to land if, for
the financial year beginningon 1 July 2009
(the2009–2010 financial year)—(a)the land was exempt under the repealed
Act; or(b)a deduction was allowed for the land
under the repealedAct.(2)For
sections 76 and 77, the land is taken to have been exemptland
for the 2009–2010 financial year.(3)Section 76(2)(c) is taken to be satisfied
for the financial yearbeginning on 1 July 2010 if—(a)the land is exempt land for the
financial year; and(b)the provision of this Act under which
the land is exemptland corresponds with the provision of the
repealed Actunder which the land was exempt, or the
deduction wasallowed, for the 2009–2010 financial
year.95Application of s 79For
section 79—(a)a notice given to the commissioner
before 30 June 2010under section 39B of the repealed Act is
taken to be anotice given under section 79; and(b)a reference to a taxpayer includes a
reference to a personwho had a liability for land tax under
the repealed Act.96Application of Administration Act, s
38 to particularpre-commencement liabilitiesAn
amount relating to a post-commencement liability may beapplied under the Administration Act,
section 38 as paymentPage 68Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Part 10 Repeal, savings and transitional
provisions[s 97]for a liability
for land tax, within the meaning of the repealedAct,
arising before 30 June 2009.97References in Acts or documentsA
reference in any Act or document to the repealed Act is, ifthe
context permits, taken to be a reference to this Act.Division 4Transitional
provision for LandValuation Act 201098References to Land Valuation Act
valueFor the financial year starting 1 July 2010,
a reference in thisAct to the Land Valuation Act value of land
is taken to be areferencetothevalueapplicableforthelandundertherepealedValuation of
Land Act 1944.Division 5Transitional
provision for Revenueand Other Legislation AmendmentAct
201198AApplication of ss 47 and 75Sections 47 and 75 as in force on the
commencement of thissection are taken to have had effect
on and from 2 September2010.Current as at
[Not applicable]Page 69
Notauthorised—indicativeonlyLand Tax Act 2010Part 10 Repeal,
savings and transitional provisions[s 99]Division 6Transitional
provision for Revenueand Other Legislation AmendmentAct
201699Application of s 30Section 30, as amended by theRevenue and Other LegislationAmendment Act 2016, is taken to
have had effect on and from4 October
2014.Division 7Transitional
provision for RevenueLegislation Amendment Act 2017100Application of s 83A(1)Section 83A is taken to have had
effect on and from 30 June2010.(2)However, if a lessee of a lease to which
section 83A applieshas paid an amount of land tax, or paid an
amount to the lessorforlandtax,beforethecommencement,thelesseeisnotentitled,onlybecauseoftheoperationofsection83A,torecover the amount.(3)Subsection (2) does not limit the
grounds on which the lesseemay otherwise
recover an amount from the lessor for land taxpaid in relation
to the lease.(4)Also, if a court has made an order
requiring a lessee of a leaseto which section
83A applies to pay land tax in relation to thelease—(a)despite subsection (1), the lessor may
enforce the order;and(b)section83Adoesnotaffecttheenforceabilityoftheorder.(5)In
this section—Page 70Current as at
[Not applicable]
Land
Tax Act 2010Part 10 Repeal, savings and transitional
provisions[s 100]land taxincludes land tax levied under the
repealedLand TaxAct 1915.Notauthorised—indicativeonlyCurrent as at [Not applicable]Page
71
Notauthorised—indicativeonlyLand Tax Act 2010Schedule 1Schedule 1Rate of land
tax—individualsother than absentees andtrusteessection 32(1)(a)Column 1Total
taxable valueless than $600,000$600,000 or more
but less than$1,000,000$1,000,000 or
more but less than$3,000,000$3,000,000 or
more but less than$5,000,000$5,000,000 or
more but less than$10,000,000$10,000,000 or
moreColumn 2Tax
payablenil$500 plus 1.0c for each $1 morethan
$600,000$4,500 plus 1.65c for each $1more
than $1,000,000$37,500 plus 1.25c for each $1more
than $3,000,000$62,500 plus 1.75c for each $1more
than $5,000,000$150,000 plus 2.25c for each $1more
than $10,000,000Page 72Current as at
[Not applicable]
Notauthorised—indicativeonlySchedule 2Land Tax Act
2010Schedule 2Rate of land
tax—companiesand trusteessection
32(1)(b)Column 1Total taxable
valueless than $350,000$350,000 or more
but less than$2,250,000$2,250,000 or
more but less than$5,000,000$5,000,000 or
more but less than$10,000,000$10,000,000 or
moreColumn 2Tax
payablenil$1,450 plus 1.7c for each $1
morethan $350,000$33,750 plus
1.5c for each $1more than $2,250,000$75,000 plus
2.0c for each $1more than $5,000,000$175,000 plus
2.5c for each $1more than $10,000,000Current as at
[Not applicable]Page 73
Notauthorised—indicativeonlyLand Tax Act 2010Schedule 3Schedule 3Part 1Rate
of land tax—absenteessection 32(1)(c)Rate
generallyColumn 1Total taxable
valueless than $350,000$350,000 or more
but less than$2,250,000$2,250,000 or
more but less than$5,000,000$5,000,000 or
more but less than$10,000,000$10,000,000 or
moreColumn 2Tax
payablenil$1,450 plus 1.7c for each $1
morethan $350,000$33,750 plus
1.5c for each $1more than $2,250,000$75,000 plus
2.0c for each $1more than $5,000,000$175,000 plus
2.5c for each $1more than $10,000,000Part 2Surcharge rateColumn 1Total
taxable valueless than $350,000$350,000 or
moreColumn 2Tax
payablenil1.5c for each $1 more than$349,999Page 74Current as at [Not applicable]
Schedule 4DictionaryLand Tax Act
2010Schedule 4Notauthorised—indicativeonlysection 36 month
residency periodsee section 36(1)(a).absenteesee
section 31.AdministrationActmeanstheTaxationAdministrationAct2001.approved formmeans a form
approved under section 84.assessmentsee the
Administration Act, schedule 2.assessment
noticesee the Administration Act, section
26(1).averaged valuesee section
18.avoider, for part 8,
see section 66(1)(a).BCCMActmeanstheBodyCorporateandCommunityManagement Act
1997.beneficiary, of a trust,
means a person entitled to a beneficialinterest in land
or income derived from land that is the subjectof the
trust.Note—See also section
24 for deciding who is a beneficiary of a discretionarytrust when a liability for land tax
arises.BUGTA planmeans a building
units plan or group titles planunder theBuilding Units and Group Titles Act
1980.cappedvalue,oftaxablelandforsection 16(2),seesection 18A(2).charitableinstitutionmeansaninstitutionregisteredunderthe
Administration Act, part 11A.clearancecertificatemeansacertificateissuedundersection
63.commissionersee the
Administration Act, schedule 2.community titles
schemesee the BCCM Act, section 10.Current as at [Not applicable]Page
75
Land
Tax Act 2010Schedule 4Notauthorised—indicativeonlyPage 76companyincludesallbodiesorassociationscorporateorunincorporate.co-ownersmeanspersonswhoownlandjointlyorincommon, whether as partners or
otherwise.defactopartnermeans1of2personswhoisadefactopartnerwithinthemeaningoftheActsInterpretationAct1954, section 32DA,
if the persons are living, and for at least 2years have
lived, together as a couple on a genuine domesticbasis within the meaning of that
section.elects, for part 9,
division 1, see section 72.exempt
landmeans land declared under part 6 to be
exemptland.exempt
purpose, for part 6, division 2, see section
46.home unit, for part 4,
division 4, see section 26.home unit
companymeans a company in which all the
issuedsharesareownedbypersonswhohave,becauseofthoseshares, an
exclusive right to occupy a unit forming part of abuildingconsistingofatleast2unitsandlocatedonlandowned by the
company.interestschedulelotentitlement,ofalotincludedinacommunity titles scheme, see the BCCM
Act, section 46.land taxmeans land tax
levied under section 6.land tax benefit, for part 8,
see section 67(1).Land Valuation Actmeans theLand
Valuation Act 2010.Land Valuation Act valuesee section
17.last instalment date, for part 9,
division 1, see section 71(7).lotentitlement,ofalotshownonaBUGTAplan,seetheBuilding Units
and Group Titles Act 1980, section 7.member, of
a person’s family, means each of the following—(a)the
person’s spouse;(b)the parents of the person or the
person’s spouse;(c)the grandparents of the person or the
person’s spouse;Current as at [Not applicable]
Land
Tax Act 2010Schedule 4Notauthorised—indicativeonly(d)a brother, sister, nephew or niece of
the person or theperson’s spouse;(e)a
child, stepchild or grandchild of the person;(f)the
spouse of anyone mentioned in paragraph (d) or (e).mortgageincludes—(a)a charge on land; or(b)an interest in land, regardless of how
it was created, forsecuring money.mortgageeincludes every person entitled at law or in
equity toa mortgage or part of a mortgage.non-exempt purposesee section
39(2).noticemeans written
notice.objection,foranassessment,seetheAdministrationAct,schedule 2.owner—(a)of land, see
section 10; or(b)of a unit, for part 4, division 4, see
section 25.parcelmeans an area of
land that is the subject of a separatevaluation under
the Land Valuation Act.penalty taxsee the
Administration Act, section 58(1).post-commencement liability,
for part 10, see section 86.pre-commencement
liability, for part 10, see section 86.prescribed relative, of a person,
means the following—(a)the person’s
spouse;(b)a parent or step-parent of the
person;(c)abrotherorsister,orstepbrotherorstepsister,oftheperson.repealed
Act, for part 10, see section 86.residentialareameansabuilding,partofabuilding,oranother place of accommodation, that
is used or available foruse for residential purposes.Current as at [Not applicable]Page
77
Land
Tax Act 2010Schedule 4Notauthorised—indicativeonlyPage 78Examples—ahouse,unit,flatorgrannyflat,manufacturedhomewithinthemeaning of section 54, or an outbuilding
associated with a houseresidentialcareseetheAgedCareAct1997(Cwlth),section 41-3.scheme,
for part 8, see section 65.scheme
landsee the BCCM Act, section 10.spouseincludes a de
facto partner and a civil partner.taxsee
the Administration Act, schedule 2.taxable
landsee section 9.taxable
valuesee section 16.taxpayersee
the Administration Act, schedule 2.tenancy
agreementincludes any of the following—(a)a lease or licence;(b)an agreement or arrangement about
boarding or lodgingfor a person.time-sharingschememeansascheme,undertakingorenterprise (ascheme)—(a)in which
participants are or may become entitled to use,occupyorpossess,for2ormoreperiodsduringthescheme’soperation,propertytowhichtheschemerelates;
and(b)implemented in relation to any of the
following—(i)allorsomeofthelotscomprisedinaBUGTAplan;(ii)allorsomeofthelotsincludedinacommunitytitles
scheme;(iii)anotherparcel,ifeachparticipantisaregisteredproprietor of
the parcel.trusteeincludes—(a)a person appointed or constituted
trustee by any of thefollowing—Current as at
[Not applicable]
Notauthorised—indicativeonlyLand
Tax Act 2010Schedule 4(i)act
of parties;(ii)order or
declaration of a court;(iii)operation of
law; and(b)anexecutororadministrator,guardian,committee,receiver or
liquidator; and(c)a person—(i)administeringorcontrollinglandaffectedbyanexpress or implied trust; or(ii)acting in a
fiduciary capacity; or(iii)possessing,
controlling or managing the land of aperson under a
legal or other disability.unitmeans a room or
suite of rooms—(a)constructed, designed or adapted for
use as a dwelling;and(b)formingpartofabuildingownedbyahomeunitcompany.unpaid land taxincludes unpaid
tax interest and penalty taxfor the unpaid
land tax.unpaid tax interestsee the
Administration Act, section 54(1).used as the
homesee section 36.use requirement
periodsee section 47(2)(b).Current as at
[Not applicable]Page 79