LAND TAX ACT 2005 - SECT 52 Definitions
LAND TAX ACT 2005 - SECT 52
Definitions(1) In this Division—
"acceptable delay" means a delay in the commencement or completion of a building or other work necessary to enable the intended use and occupation of the land to become its actual use and occupation that is due to reasons beyond the control of the owner or trustee;
S. 52(1) def. of discretionary trust repealed by No. 85/2005 s. 28(1)(a).
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S. 52(1) def. of immediate family member inserted by No. 18/2023 s. 42(1).
"immediate family member", of a person with a disability (qualifying), means an individual—
(a) who is a natural parent, adoptive parent or step-parent of the person with a disability (qualifying); or
(b) who is, or was when the person with a disability (qualifying) was under 18 years of age, a legal guardian of the person with a disability (qualifying); or
(c) who is a grandparent of the person with a disability (qualifying); or
(d) who is a sibling of the person with a disability (qualifying);
S. 52(1) def. of principal beneficiary inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).
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S. 52(1) def. of qualifying occupation date inserted by No. 23/2022 s. 19(1).
"qualifying occupation date", for a residence constructed or renovated on land, means the earlier of—
(a) the date that is 6 months after the works finish date for the construction or renovation; or
(b) the date that is 4 years after the works start date for the construction or renovation;
S. 52(1) def. of qualifying person inserted by No. 23/2022 s. 19(1), amended by No. 18/2023 s. 42(2).
"qualifying person", in relation to land, means—
(a) a natural person who is the owner of the land, other than a person who is—
(i) a trustee of a trust (including an implied or constructive trust) to which the land is subject; or
(ii) a beneficiary of a trust (including an implied or constructive trust) to which the land is subject; or
(iii) a unitholder in a unit trust scheme to which the land is subject; or
(iv) the owner of land on which a natural person has a right to reside; or
(v) an immediate family member of a person with a disability (qualifying) who is a qualifying person under paragraph (d); or
(b) a natural person who has a right to reside on the land; or
(c) a vested beneficiary of a trust to which the land is subject; or
(d) a person with a disability (qualifying) whose immediate family member is the owner of the land;
S. 52(1) def. of separate residence inserted by No. 76/2012 s. 4, repealed by No. 47/2020 s. 47.
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S. 52(1) def. of Social Security Act inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).
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S. 52(1) def. of special disability trust inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).
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S. 52(1) def. of t rustee amended by Nos 46/2019 s. 18(2), 23/2022 s. 19(2).
"trustee" means trustee within the meaning of section 3(1) but does not include—
(a) a trustee of a discretionary trust; or
(b) a trustee of a trust to which a unit trust scheme relates; or
(c) a liquidator;
S. 52(1) def. of unit trust scheme repealed by No. 85/2005 s. 28(1)(a).
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S. 52(1) def. of vested beneficiary inserted by No. 76/2012 s. 4, amended by No. 69/2013 s. 14(2), repealed by No. 46/2019 s. 18(1).
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S. 52(1) def. of Veterans' Entitlements Act inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).
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S. 52(1) def. of works finish date inserted by No. 23/2022 s. 19(1).
"works finish date" means—
(a) for the construction or renovation of a residence on land in respect of which a building permit is issued—
(i) if the building permit for the construction or renovation states that an occupancy permit is required, the date of the issue of the occupancy permit under the Building Act 1993 ; or
(ii) in any other case, the date of issue of the certificate of final inspection under that Act; or
(b) for the construction or renovation of a residence on land in respect of which a building permit is not issued, the date on which the construction or renovation is completed;
Note
An owner of land that is or has been exempt under section 61 must give the Commissioner written notice of the date on which the construction or renovation was completed if a building permit in respect of the construction or renovation was not issued—see section 61B.
S. 52(1) def. of works start date inserted by No. 23/2022 s. 19(1).
"works start date", for the construction or renovation of a residence on land, means the earliest of the following dates—
(a) a date nominated by the owner of the land under section 61A(1) that is accepted by the Commissioner under section 61A(4);
(b) the date of the issue of any permit under the Planning and Environment Act 1987 for the development of the land that includes the construction or renovation;
(c) the date of the issue of a building permit for the construction or renovation;
(d) the date of the commencement of the construction or renovation.
S. 52(2) repealed by No. 85/2005 s. 28(1)(b).
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