Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 30

What land is subject to special land tax?

30. What land is subject to special land tax?



(1) Special land tax is imposed on the following land that ceases to be exempt
land-



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   (c)  land referred to in section 72 (sporting, recreational or cultural
        land);

   (d)  land referred to in section 75 (rooming houses);

   (e)  land referred to in section 76 (residential care facilities and
        supported residential services);

   (ea) land referred to in section 76A (residential service);



   (f)  land referred to in section 77 (caravan parks);

   (g)  land referred to in section 80(1) (land owned by public statutory
        authority);

   (h)  land referred to in section 86(1) (land used as a mine).

(2) Special land tax is not imposed on a parcel of land referred to in
subsection (1)(g) if at the time the land ceases to be exempt land-

   (a)  the taxable value of the parcel does not exceed $249 999; and





   (b)  it is used or proposed to be used exclusively by the owner, or by any
        one or more of joint owners, as his, her or their principal place of
        residence.

(3) Special land tax is not imposed if the land ceases to be exempt land only
because the relevant section referred to in subsection (1) is amended or
repealed.

(4) Special land tax is not imposed if the land ceases to be exempt land only
because-

   (a)  the land vests in an authority that acquires it under a compulsory
        acquisition law; or

   (b)  an authority that is acquiring the land under a compulsory acquisition
        law takes possession of the land.



(5) In subsection (4)-

authority means a person who or body that is given power to acquire land under
a compulsory acquisition law; compulsory acquisition law means a law of
Victoria or the Commonwealth that provides for the compulsory acquisition of
land.