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LAND TAX ACT 2005

Table of Provisions

PART 1--PRELIMINARY

PART 2--IMPOSITION OF LAND TAX

Division 1--Imposition of land tax

  • 7 General imposition of land tax  
  • 8 Who is liable for land tax?  
  • 9 When must land tax be paid?  

Division 2--Owners of land

Division 3--What is the taxable value of land?

Division 4--Land tax on transmission easements

Division 6--Vacant residential land tax

Division 7--BTR special land tax

PART 3--ASSESSMENT OF LAND TAX

Division 1--Rate of land tax

  • 35 What is the rate of land tax?  

Division 2--How is land tax assessed?

Division 2A--Land held on trust

Division 2AB--Land held on trust under absentee trusts

Division 2AC--Miscellaneous trust land provisions

Division 2B--Land held on implied or constructive trust

Division 3--Grouping of related corporations

Division 3A--Land held by related absentee corporations

Division 3B--BTR special land tax

Division 4--General

  • 51 Reassessments  

PART 4--EXEMPTIONS AND CONCESSIONS

Division 1--Principal place of residence

  • 52 Definitions  
  • 53 What is a principal place of residence?  
  • 53A What is a right to reside?  
  • 53B Who is a person with a disability (qualifying)?  
  • 54 Principal place of residence exemption  
  • 55 Deferral of tax on certain residential land for 6 months  
  • 55A Deferral of tax for residential land to be used during tax year  
  • 56 Absence from principal place of residence  
  • 57 Exemption continues on death of resident  
  • 58 Exemption continues if land becomes unfit for occupation  
  • 59 Purchase of new principal residence  
  • 60 Sale of old principal residence  
  • 61 Unoccupied land subsequently used as principal place of residence  
  • 61A Nomination of works start date  
  • 61B Notice of completion  
  • 61C Notice of failure to complete construction or renovation in time  
  • 61D Notice of qualifying person not starting period of residence in time  
  • 61E Notice of qualifying person not completing period of residence in time  
  • 61F Notice of change of ownership  
  • 61G Revocations of exemption under section 61  
  • 61H Subdivision applies to land despite change in legal description  
  • 61I Commissioner has discretion to extend exemption period  
  • 62 Partial exemption if land used for business activities  
  • 62A Partial exemption if separate residence used to provide accommodation  
  • 63 Partial exemption or refund for trustees  

Division 2--Primary production land

Division 2A--Build to rent developments

Division 3--Sporting, recreational and cultural land

  • 72 Sporting, recreational or cultural land owned by certain non‑profit organisations  
  • 73 Land owned and occupied by racing clubs  
  • 73A Land owned and occupied by non-racing clubs  
  • 73B Gender-exclusive and gender-restrictive clubs  

Division 4--Charities and health services

  • 74 Charitable institutions and purposes  
  • 74A Health centres and services  

Division 5--Accommodation

Division 6--Public, government and municipal land

  • 79 Crown land  
  • 80 Public statutory authorities  
  • 81 Municipal and public land  
  • 82 Application of Division 6  

Division 7--General exemptions

  • 83 Armed services personnel  
  • 84 Friendly societies  
  • 85 Land used for agricultural shows or farm field machinery days  
  • 86 Mines  
  • 86A Land subject to a conservation covenant  

Division 8--Exemptions from land tax on transmission easements

Division 9--Exemptions from vacant residential land tax

PART 5--RELIEF FROM OR POSTPONEMENT OF LAND TAX

Division 1--Preliminary

  • 89 Definition  
  • 90 Arrangements for payment of tax  

Division 2--Relief

  • 91 Taxpayer may apply for relief  
  • 92 Relief granted by the Commissioner  
  • 93 Relief granted by the Board  
  • 94 Reconsideration of postponed land tax  

Division 3--Land Tax Hardship Relief Board

  • 95 Establishment and procedure  

PART 6--SECURITY, RECOVERY AND ENFORCEMENT

Division 1--Security for land tax

  • 96 Land tax is a first charge on land  
  • 97 Registration of charge  

Division 2--Recovery of land tax

Division 3--Prohibition on passing on land tax

Division 4--Tax avoidance schemes

  • 101 What is a tax avoidance scheme?  
  • 102 Anti-avoidance provision  

PART 7--GENERAL

Division 1--Notices and certificates

Division 2--General

  • 106 Stating case to Supreme Court  
  • 107 Regulations  

PART 9--FURTHER AMENDMENTS, REPEALS AND TRANSITIONAL PROVISIONS

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