Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) The onus is on the owner of land to establish to the satisfaction of the Commissioner any of the following facts:
(a) that land or any part of land is principal residence land;
(b) that land or any part of land is primary production land;
(c) that a dwelling is a principal residence.
(2) Until the owner establishes a fact under subsection (1), the Commissioner is to determine land to be general land.