Queensland Consolidated Acts Queensland Consolidated Acts(1) This section states the circumstances in which land is taken to be used as the principal place of residence of a person despite the land not being continuously used for residential purposes by the person during the period (the relevant period) mentioned in section 3E(1)(a).
(2) The land is taken to be used as the principal place of residence of the person during the relevant period if during the whole or part of the period--
(a) the person resided at a hospital as an inpatient of the hospital; or
(b) the person received residential care at a residential care service; or
(c) the person resided on other land that is not owned by the person with, and was under the care of, someone else.
(3) Subject to subsection (4), subsection (2) does not apply if income has been derived from the use of the land during the period of 1 year (the 1 year period) immediately preceding the time when the ownership of land for the purposes of this Act is determined.
(4) Income may be derived from the use of the land during the 1 year period only if--
(a) the income is derived from a lease, licence or other arrangement under which a person has a right to occupy the land and the total period for which the right of occupation is conferred is not more than 6 months of the 1 year period; or
(b) the income is derived from a lease, licence or other arrangement under which a person has a right to occupy the land, and the income is not more than is reasonably required to cover the following--
(i) rates and other charges levied on the land by the local government for the land;
(ii) maintenance expenses for the land.
(5) The maximum period for which a person may be taken under subsection (2) to use land as the principal place of residence of the person is 6 years starting at the end of the last period of at least 6 consecutive months during which the land was actually used as the principal place of residence of the person.