Queensland Consolidated Acts Queensland Consolidated ActsIn this Act--
absentee see section 3A.
Administration Act means the Taxation Administration Act 2001.
agent includes every person who in Australia, for or on behalf of any person out of Australia (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 land, and also includes any person declared by the commissioner as hereinafter provided to be an agent of a taxpayer.
allowable PPR deduction see section 11EA(2).
amended Act, for part 9, division 5, see section 67.
amending Act, for part 9, division 5, see section 67.
approved form see section 60.
assessment see the Administration Act, schedule 2.
averaged unimproved value see section 3AA.
capped value see section 3G(3).
commencement, for part 9, division 5, see section 67.
commissioner see the Administration Act, schedule 2.
company includes all bodies or associations corporate or unincorporate, so far as relates to bodies corporate, and includes every body corporate, howsoever incorporated, and whether under the laws of Queensland or elsewhere, and wherever its head or principal office or principal place of business may be.
improved value, in relation to land, means the capital sum which the fee simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require.
improvements, in relation to land, means improvements thereon or appertaining thereto whether visible or invisible and made or acquired by the owner or the owner's predecessor in title, and includes all such destruction of suckers and seedlings as is incidental to the destruction of timber or mallee, and also includes the destruction of other vegetable growths and of animal pests on the land to the extent to which such destruction retains its utility, but does not include the destruction by any person of any such growths or pests which are allowed to establish themselves on the land during the owner's ownership, except to the extent (if at all) to which it restores wholly or partly so much of the utility of a previous improvement in the nature of the destruction of such growths or pests as is, by the subsequent provisions of this definition, deemed to have been lost, and any improvement consisting of the destruction of such growths or pests, by whomsoever the same may be effected, shall be deemed to have lost its utility to the extent to which, after it has been made, other growths or pests, as the case may be, are allowed to establish themselves on the land.
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.
land tax means land tax levied under section 8.
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;
(d) a brother, sister, nephew or niece of the person or the person's spouse;
(e) a child, stepchild or grandchild of the person;
(f) the spouse of anyone mentioned in paragraph (d) or (e).
mortgage includes any charge whatsoever upon land, or any 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.
non-PPR purpose see section 3EA(1)(b).
notice means written notice.
objection, for an assessment, see the Administration Act, schedule 2.
owner see section 3B.
parcel means an area of land that is the subject of a separate valuation made by the chief executive under the Valuation of Land Act 1944.
parcel of land has the same meaning as parcel.
penalty tax see the Administration Act, section 58(1).
post-commencement liability, for part 9, division 5, see section 67.
pre-amended Act, for part 9, division 5, see section 67.
pre-commencement act or omission, for part 9, division 5, see section 67.
pre-commencement liability, for part 9, division 5, see section 67.
previous, for part 9, division 5, see section 67.
proprietary company see the Corporations Act, section 9.
relevant proprietary company means a proprietary company (other than an exempt foreign company) no share or interest in which is held by a body corporate (other than another proprietary company that is not an exempt foreign company), whether directly or through interposed companies or trusts.
relevant unimproved value of land, for a financial year, means--
(a) if section 3G applies--the capped value of the land for the financial year; or
(b) otherwise--the lesser of the following--
(i) the unimproved value of the land that applies for the financial year;
(ii) the averaged unimproved value of the land for the financial year.
residential area means a building, part of a building, or another place of accommodation, that is used, or, if not being used, is available for use, for residential purposes.
Examples--
a house, home unit, flat or granny flat, manufactured home within the meaning of section 13, or an outbuilding associated with a house
residential care see the Aged Care Act 1997 (Cwlth), section 41-3.
residential care service see the Aged Care Act 1997 (Cwlth), schedule 1.
retirement village has the meaning given under the Retirement Villages Act 1999, section 5.
spouse see section 3BA.
tax see the Administration Act, schedule 2.
taxpayer see the Administration Act, schedule 2.
tenancy agreement includes any of the following--
(a) a lease or licence;
(b) an agreement or arrangement about boarding or lodging for a person.
time-sharing scheme means a scheme, undertaking or enterprise participants in which are, or may become, entitled to use, occupy or possess, for 2 or more periods during the period for which the scheme, undertaking or enterprise is to operate, property to which the scheme, undertaking or enterprise relates.
trustee, in addition to every person appointed or constituted trustee by act of parties, or by order or declaration of a court, or by operation of law, includes--
(a) an executor or administrator, guardian, committee, receiver, or liquidator, and any public officer acting as curator in intestacy or insanity; and
(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.
unimproved value see sections 3C and 3CA.
value of improvements see section 3D.