LAND TAX ACT 2010 - SECT 31 Meaning of absentee

LAND TAX ACT 2010 - SECT 31

31 Meaning of absentee

(1) An
"absentee" is a person who does not ordinarily reside in Australia.

(2) An
"absentee" includes a person who—

(a) can not satisfy the commissioner that he or she ordinarily resides in Australia; and

(b) when ownership of the person’s land is decided for this Act—

(i) is absent from Australia; or

(ii) has been absent from Australia for more than half of the 12 month period ending when the ownership is decided.

(3) An
"absentee" does not include—

(a) a public officer of the Commonwealth or of a State who is absent in the performance of the officer’s duty; or

(b) an individual (the
"employee" ) employed by an employer in Australia for a continuous period of 1 year immediately before the employee’s absence, if the commissioner is satisfied that—

(i) the employee is absent in the performance of the employee’s duty for his or her employer; and

(ii) the employee’s absence will not be longer than 5 years; or

(c) an Australian citizen; or

(d) the holder of a permanent visa under the Migration Act 1958 (Cwlth) , section 30 (1) .

(4) Subsection (3) (b) stops applying, for that absence, as soon as it is longer than 5 years.

(5) In this section—


"Australia" includes an external Territory.