Queensland Consolidated Acts Queensland Consolidated Acts(1) In respect of any year in respect of which land tax is leviable or payable, land is not used as the principal place of residence of a person unless--
(a) that land and no other land has, for the period of 6 months immediately preceding the time when the ownership of land for the purposes of this Act is determined, been continuously used for residential purposes by the person (whether alone or with other persons); or
(b) in any other case--the commissioner is satisfied the land is used as the principal place of residence of the person (whether alone or with other persons).
(1A) Subsection (1)(a) applies subject to section 3EAA.
(2) If there is not more than 1 family letting in relation to the land, the family letting--
(a) is taken to be included in the use of the land as the person's principal place of residence; and
(b) is not a use of the land for a non-PPR purpose.
(3) For subsection (2), there is a family letting in relation to the land if each of the following applies--
(a) the land is used as the principal place of residence of a person (the principal resident) under subsection (1)(a) or (b);
(b) the principal resident has given a member of the principal resident's family the right to live on the land under a tenancy agreement;
(c) the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land;
(d) the family member mentioned in paragraph (b)--
(i) uses the leased area for residential purposes; and
(ii) has not given the right to occupy any part of the leased area to another person under a tenancy agreement;
(e) the rent payable for the leased area is not more than the market rent for the area.
(4) However, there is no family letting in relation to the land if--
(a) the leased area is 1 of 3 or more flats in a building; and
(b) the leased area is not used for residential purposes by the principal resident.
(5) To remove any doubt, it is declared that land may be used as a person's principal place of residence even if the land is also used for another purpose.