New South Wales Consolidated Acts
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LAND TAX MANAGEMENT ACT 1956 - SECT 3
(1) In this Act, unless the context or subject-matter otherwise indicates or
"Act" includes regulations.
"Agent" includes every person who in the State, for or on behalf of any person
out of the State (in this definition termed “the principal”) has the
control or disposal of any land belonging to the principal, or the control,
receipt, or disposal of any rents, issues, or proceeds derived from any such
"assessment" means an assessment or reassessment by the Chief Commissioner
under Part 3 of the Taxation Administration Act 1996 .
"Chief Commissioner" means the Chief Commissioner of State Revenue referred to
in section 60 of the Taxation Administration Act 1996 .
"Company" includes all bodies or associations corporate or unincorporate.
"concessional trust" has the meaning given by section 3B.
"Crown" includes a statutory body representing the Crown.
"flat" means a room or a suite of rooms (whether or not forming part of a
building or a detached building):
(a) used or occupied as a separate dwelling,
(b) so constructed, designed or adapted as to be capable of being used or
occupied as a separate dwelling.
"Joint owners" means persons who own land jointly or in common, whether as
partners or otherwise, and includes persons who have a life or greater
interest in shares of the income from the land and persons who by virtue of
this Act are deemed to be joint owners.
"lease" includes an agreement to lease.
"Mortgage" includes any charge whatever upon land, or interest therein,
howsoever created, for the securing of money.
"Mortgagee" includes every person entitled at law or in equity to a mortgage
or any part thereof.
"Owned" and similar expressions have a meaning corresponding with that of
(a) in relation to land, every person who jointly or
severally, whether at law or in equity:
(i) is entitled to the land for any
estate of freehold in possession, or
(ii) is entitled to receive, or is in
receipt of, or if the land were let to a tenant would be entitled to receive,
the rents and profits thereof, whether as beneficial owner, trustee, mortgagee
in possession, or otherwise,
(c) in relation to any leasehold estate in land,
whether legal or equitable (other than under any lease to which section 21C or
21D applies), a person, or a person who is a member of a class or description
of persons, prescribed for the purposes of this paragraph, and
(d) a person
who, by virtue of this Act, is deemed to be the owner.
"Person" includes a company.
"Planning instrument" means an environmental planning instrument, within the
meaning of the Environmental Planning and Assessment Act 1979 , and includes a
deemed environmental planning instrument within the meaning of that Act.
"Prescribed" means prescribed by this Act or by the regulations thereunder.
"principal place of residence" of a person means the one place of residence
that is, among the one or more places of residence of the person within and
outside Australia, the principal place of residence of the person.
"Public authority" means a person or body declared by the regulations to be a
public authority for the purposes of this Act.
(a) a documentary record, or
(b) a record made by an
electronic, electromagnetic, photographic or optical process, or
other kind of record.
"Register" means the Register of Land Values kept under section 14CC of the
Valuation of Land Act 1916 .
"Regulations" means regulations made under this Act.
"Residential unit" means a flat that:
(a) forms part of a building comprising
two or more flats, and
(b) is used and occupied as a
principal place of residence, and for no other purpose, by a person who is a
joint owner (otherwise than as a trustee) of the parcel of land on which the
building is erected and who has entered into an arrangement with the other
joint owners of that land under which the person has the exclusive right to
occupy that flat (whether jointly with one or more of the co-owners or not).
"special trust" has the meaning given by section 3A.
"Tax year" or
"Land tax year" means a period of 12 months starting on 1 January for which
land tax is leviable and payable.
"Taxpayer" means any person chargeable with land tax.
"Trustee" , in addition to every person appointed or constituted trustee by
act of parties by order or declaration of a court or by operation of law,
(a) an executor or administrator, guardian, committee, receiver, or
(b) every person having or taking upon himself or herself the
administration or control of land affected by any express or implied trust, or
acting in any fiduciary capacity, or having the possession, control or
management of the land of a person under any legal or other disability.
"Trustee company" means a trustee company within the meaning of the
Trustee Companies Act 1964 or the NSW Trustee and Guardian.
"unit trust" means a trust in respect of which the beneficiaries of the trust
are owners of units in the trust and each unit holder, or each unit holder of
a particular class:
(a) is entitled, as a beneficiary of the trust, to
participate in any income or capital distributions (or both) of the trust, and
(b) the amount or proportion of any income or capital distribution to which
the unit holder is entitled is based on the number or class of units owned by
the person (or both).
Note : The Interpretation Act 1987 contains definitions
and other provisions that affect the interpretation and application of this
(2) For the purposes of the definition of
"Residential unit" in subsection (1) a flat used and occupied as the
person’s principal place of residence by a person referred to in the
definition does not cease to be used and occupied by that person as the
person’s principal place of residence and for no other purpose by reason of
the occupation under lease or licence for residential purposes of not more
than one room in the flat.
(3) For the purposes of the definition of
"flat" in subsection (1), a building, or part of a building, used and occupied
for residential purposes does not cease to be considered to be used and
occupied as a separate dwelling merely because the building, or part of the
building, is used for the purpose of another residential occupancy, if that
residential occupancy may be disregarded for the purposes of the
principal place of residence exemption under Schedule 1A.
(4) Notes included
in this Act do not form part of this Act.
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