Queensland Consolidated Acts

LAND TAX ACT 1915

TABLE OF PROVISIONS

           Long Title

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Definitions
   3.      Relationship of Act with Administration Act
   3A.     Meaning of absentee
   3AA.    Meaning of averaged unimproved value
   3B.     Meaning of owner
   3BA.    Meaning of spouse
   3C.     Meaning of unimproved value
   3CA.    Discounting unimproved value of subdivided land in particular cases
   3D.     Meaning of value of improvements
   3E.     When land is a principal place of residence
   3EAA.   Land not continuously used for residential purposes
   3EA.    When land is used for a substantial non-PPR purpose
   3F.     Who are the beneficiaries of a trust
   3G.     Capping of value for particular years

           Part 3--The land tax

   7.      Application of Act to all alienated land
   8.      Land tax on relevant unimproved value
   9.      Amounts and rates of land tax
   10.     Levy of land tax
   11.     Taxable value
   11B.    Provisions relating to land comprised in a building units plan etc.
   11BA.   Provisions relating to scheme land for a community titles scheme
   11C.    Deduction—home unit companies
   11D.    Time-sharing—lots comprised in building units plan or group titles plan
   11DA.   Time-sharing—lots included in community titles schemes
   11E.    Time-sharing—fee simple held by tenants in common
   11EA.   Allowable deduction for principal place of residence
   12.     When liability for tax arises
   12A.    Effect of failure to notify commissioner of parting with ownership of land
   13.     Land exempted from tax
   13A.    Meaning of exempt charitable institution
   14.     Meaning of religious institution
   14A.    Timber, minerals, and coal to be exempt from land tax

           Part 4--Assessments and liability

   17.     Valuations of land
   21.     Owner of freehold
   23.     Mortgages
   24.     Mortgagees
   25.     Joint owners
   26.     Land owned by companies
   26A.    Assessment of trustee
   26AB.   Assessment relief for trustee
   26B.    Assessment of beneficiaries
   26C.    Liability of owner who subdivides certain land

           Part 5--Grounds of objection or appeal

   27.     Restriction on grounds of objection
   28.     Restriction on grounds of appeal

           Part 7--Recovery of tax and security for payment of tax

   34.     Recovery of tax
   37.     Tax to be a first charge on land

           Part 8--Miscellaneous

   38.     Notice that land no longer exempt
   39.     Notice that person no longer entitled to deduction
   39A.    Notice of change of ownership of land
   39B.    Notice of change of address for service
   39C.    Access to registers etc.
   39D.    Disclosure of information by official to lessee of land
   40.     Commissioner to determine doubtful cases
   42.     Judges not disqualified by reason of liability to be assessed for tax
   44.     Contracts to evade tax void
   60.     Approval of forms
   61.     Regulation-making power
   62.     Application of particular amendments
   62A.    Application of further amendments

           Part 9--Transitional provisions

           Division 1--Transitional provision for Natural Resources and Other Legislation Amendment Act 2001

   63.     Discount for subdivided land

           Division 2--Transitional provision for Land Tax Amendment Act 2005

   64.     Application of s 18

           Division 3--Transitional provision for Revenue and Other Legislation Amendment Act 2006

   65.     Application of s 11 to financial year starting 1 July 2006

           Division 4--Savings provision for Revenue and Other Legislation Amendment Act 2007

   66.     Obligation to furnish returns

           Division 5--Transitional provisions for Revenue and Other Legislation Amendment Act 2009

   67.     Definitions for div 5
   68.     Application of amended Act in relation to liabilities etc. arising on or after commencement
   69.     Application of previous provisions to particular liabilities etc.
   70.     Appeals
   71.     Delegations under previous s 4AA
   72.     This Act as a revenue law for the Administration Act
   73.     Application of Administration Act, s 38
   74.     Second or subsequent offences
   75.     Assessment notice
   76.     Application of previous s 44A
   77.     Amendment of a regulation
   78.     Amendment of rule

           SCHEDULE 1 -- AMOUNTS AND RATES OF LAND TAX--PARTICULAR INDIVIDUALS
           SCHEDULE 2 -- AMOUNTS AND RATES OF LAND TAX--COMPANY, ABSENTEE OR TRUSTEE
           Endnotes