LAND TAX ACT 2000

Table of Provisions

PART 1 - Preliminary

• 1 Short title
• 2 Commencement
• 3 Interpretation
• 3A Owner of land
• 3B Joint tenants to be treated as tenants in common
• 4 Defined terms in land tax rating Act
• 5 Exclusive right of occupation
• 6 Principal residence land
• 6A Section 6A
• 7 Primary production land
• 8 General land
• 9 Application of other Act

PART 2 - Land tax Division 1 - Liability

• 10 Liability for land tax
• 11 List of owners
• 12 Assessment of land tax
• 13 Payment by instalments
• 14 Joint owners
• 15 Trustees and agents
• 16 Notice of change in use of land

Division 1A - Foreign investor land tax

• 16A Interpretation
• 16B How assessment or reassessment of land to be made
• 16C Application of foreign investor land tax
• 16D Non-application of foreign investor land tax
• 16E Reassessment of land tax if trust is not foreign trust
• 16F Determination as to whether person is foreign person or land is
capable of certain use
• 16G Determination that owner of land is not foreign person
• 16H Commissioner may publish circumstances where owner of land is not
foreign person
• 16I Reassessment of land tax for certain developers of property
• 16J Notice of change in certain circumstances

Division 2 - Exempt land

• 17 Exempt Crown and public lands
• 18 Exempt trust land
• 19 Other exempt land
• 19A Partially exempt land: conservation covenants
• 19B Partially exempt land: public parks and gardens
• 19C Partially exempt land: flood prevention structure
• 19D Limited exempt land: new properties available for rent
• 19E Limited exempt land: former short-stay accommodation properties
• 19EA Limited exempt land: adversely impacted commercial properties
• 19F Extension of certain periods

Division 3 - Amount of tax

• 20 Amount of land tax
• 21 Section 21
• 22 Section 22
• 23 Assessed land value
• 24 Aggregate land value
• 25 Subdivisions

Division 4 - Apportioned assessed land value

• 26 Apportioned assessed land value for principal residence land
• 27 Apportioned assessed land value for primary production land
• 28 Home-unit companies
• 29 Retirement villages
• 30 Cooperative housing societies
• 30A Apportionment where multiple partial exemptions apply

Division 5 - Companies

• 31 Related companies
• 32 Controlling interest
• 33 Shares
• 34 Liability of companies
• 35 Nominee company

PART 3 - Miscellaneous

• 36 Onus of establishing facts
• 37 Land tax rebate
• 37A Land tax rebate (Transitional circumstances)
• 37B Extension of classification in case of natural disasters, &c.
• 38 Special rate of land tax
• 39 Recovery of unpaid land tax
• 40 Recovery of paid land tax
• 41 Keeping of accounts by Commissioner
• 42 Searches
• 43 Regulations
• 44 Administration of Act
• 45 Savings and transitional
• 46 Miscellaneous amendments
SCHEDULE 1

[ Note: This table has been automatically generated and may be incomplete. ]