Tasmanian Consolidated Acts Tasmanian Consolidated Acts
In this Act –
"agent" includes a person who –(a) for or on behalf of any other person –
(i) has the control, receipt or disposal of any real property, personal property, income or money belonging to that other person; or
(ii) directly or indirectly remits income or money belonging to that other person to that person; or
(iii) directly or indirectly sells or otherwise disposes of any real property or personal property belonging to that other person; or
(b) directly or indirectly sells or otherwise disposes of any real property belonging to another person;
"assessed land value" means the value as calculated under section 23;
"assessment" means assessment as defined in the Taxation Administration Act 1997;
"business" includes any profession, trade, employment, vocation or calling, other than the occupation as an employee;
"charitable institution" is an institution that, in the opinion of the Commissioner, is established solely for charitable purposes and not for profit or gain;
"Commissioner" means the Commissioner of State Revenue appointed under the Taxation Administration Act 1997;
"community service organisation" means an organisation, association, society or club that, in the opinion of the Commissioner, is established for community service purposes;
"cooperative housing society" means a registered society within the meaning of the Co-operative Housing Societies Act 1963;
"day-procedure centre" means premises at which a person is admitted for medical treatment and discharged on the same day, but does not include –(a) such premises conducted by or on behalf of the State or the Commonwealth; or
(b) a hospital or other health service conducted by or on behalf of the State or the Commonwealth; or
(c) a private hospital; or
(d) a residential care service;
"dwelling" includes a flat or structure used as a residence;
"educational institution" means –(a) the University of Tasmania; or
(b) the Australian Maritime College; or
(c) an institution, conducted by or on behalf of the State government, that provides post-secondary vocational and educational training; or
(d) a school within the meaning of the Education Act 1994;
"exempt land" means land exempted under Division 2 of Part 2;
"flat" means –(a) a room or suite of rooms designed or adapted for separate occupation; and
(b) any separate car parking accommodation or other separate facility located on or within the same parcel of land as that on which the building containing the room or suite of rooms is constructed;
"general land" is land referred to in section 8;
"home-unit company" means a company in which all the issued shares are owned by persons each of whom has an exclusive right to occupy a flat which forms part of a building on land owned by a home-unit company;
"interest" means interest as defined in the Taxation Administration Act 1997;
"land" includes a stratum flat;
"land tax" means tax imposed by this or any other land tax rating Act;
"land tax rating Act" means an Act any or all of the provisions of which fix a scale of land tax;
"land value" means the value of land as assessed under the Valuation of Land Act 2001;
"medical establishment" means –(a) a day-procedure centre; or
(b) a private hospital; or
(c) a residential care service;
"owner", in respect of land, means –(a) a person appearing by a folio of the Register kept under section 33 of the Land Titles Act 1980 to be entitled to the estate in fee simple in the land; or
(b) a person, or a person of a class, prescribed by the regulations for the purposes of this definition;
"penalty tax" means a penalty tax as defined in the Taxation Administration Act 1997;
"primary production land" means land referred to in section 7;
"principal residence" means a dwelling used as the main place of residence;
"principal residence land" means land referred to in section 6;
"private hospital" means premises at which a person is provided for fee, gain or reward with medical, surgical or other treatment, or accommodation for the purposes of such treatment, and with ancillary nursing care but does not include –(a) such premises conducted by or on behalf of the State or the Commonwealth; or
(b) a day-procedure centre; or
(c) a residential care service;
"reassessment" means reassessment as defined in the Taxation Administration Act 1997;
"registered trustee company" means –(a) a trustee company as defined in the Trustee Companies Act 1953 or in a similar law of another State or a Territory of the Commonwealth; or
(b) the Public Trustee as defined in the Public Trustee Act 1930;
"related companies" means companies that are related as provided by section 31;
"related person", in relation to an owner, means –(a) the spouse or former spouse of the owner; or
(b) if the owner is deceased, the beneficiary of the estate of the owner; or
(c) a beneficiary of a trust appointed by a court; or
(d) a shareholder of a home-unit company or a spouse or former spouse of the shareholder; or
(e) a person with an exclusive right to occupy a flat owned by a retirement village or a spouse or former spouse of that person; or
(f) the person with whom the owner is in a caring relationship which is the subject of a deed of relationship registered under Part 2 of the Relationships Act 2003;
"residential care service" means premises where accommodation and personal care or nursing are provided to an elderly person who is not a member of the immediate family of the proprietor of the service, but does not include a service providing accommodation for persons otherwise living independently, even though the provision of accommodation may or may not include domestic services such as the preparation of meals, cleaning services and laundry services;
"retirement village" means a complex of residential premises, including adjacent land, established for retired persons and their spouses, or predominantly for retired persons and their spouses –(a) if before or on becoming a resident of the complex a retired person or spouse, or both, is required to pay a contribution to the operator of the complex; and
(b) if any one or more of the following situations apply:
(i) a residential premises in the complex is occupied by a retired person and spouse by reason of a contract, lease or licence for the residency of the premises to which the retired person or spouse, or both, is a party;
(ii) a residential premises in the complex is occupied by a retired person and spouse by a right of occupation conferred by the ownership of shares by the retired person or spouse, or both;
(iii) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to a right or option of the operator to buy back those premises;
(iv) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to conditions restricting the right of the retired person or spouse, or both, to dispose of those premises;
(v) other prescribed circumstances exist;
"retirement village company" means a company that operates a retirement village;
"shareholder" includes member or stockholder;
"spouse", in relation to a person, includes the person who is in a significant relationship, within the meaning of the Relationships Act 2003, with that person;
"stratum flat" means a flat in respect of which a separate valuation made under the Valuation of Land Act 2001 is in force;
"taxpayer" means a person who is liable to pay land tax;
"transfer", in relation to land, means the passage of an estate or interest in land from one person to another person –(a) by an act done by any means by the transferor with that intention, regardless of whether or not consideration is given; or
(b) by operation of law, including but not limited to a transfer on forfeiture of the land under an Act, on inheritance or descent on the death of the person, on the bankruptcy or administration of the person and on the order of a court;
"trustee" includes –(a) a person appointed or constituted trustee by any act of parties, order, declaration of a court or operation of law; and
(b) an executor or administrator, guardian, committee, receiver or liquidator; and
(c) a person who –
(i) has the administration or control of income affected by any express or implied trust; or
(ii) is acting in any fiduciary capacity; or
(iii) has the possession, control or management of the income of a person under any legal or other disability.