Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 53

What is a principal place of residence?

53. What is a principal place of residence?



(1) For the purposes of this Division, land is not taken to be occupied as a
place of residence unless there is a building affixed to the land (including a
home unit) that, in the Commissioner's opinion-

   (a)  is designed and constructed primarily for residential purposes; and

   (b)  may lawfully be used as a place of residence.

(2) In determining whether land is used or occupied as the principal place of
residence of a person, account must be taken of every place of residence of
the person, whether in Victoria or elsewhere.

(3) For the purposes of this Division, if land on which home units are
situated is owned by a body corporate, the land is deemed to be owned by the
shareholders of the body corporate who are entitled to exclusive occupancy of
the home units.