Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 56

Temporary absence from principal place of residence

56. Temporary absence from principal place of residence



(1) For the purposes of this Division, land is taken to be used and occupied
as the principal place of residence of a person despite the person's absence
from the land if the Commissioner is satisfied-

   (a)  that the absence is temporary in nature; and

   (b)  that the person intends to resume use or occupation of the land as his
        or her principal place of residence after the absence; and

   (c)  that, in respect of the period of absence, no other land is exempt
        land under this Division as the principal place of residence of the
        owner or, in the case of a trustee, as the principal place of
        residence of a beneficiary; and





   (d)  that the owner has not made any claim for exemption for land tax under
        a law of another jurisdiction (whether in or outside Australia) in
        respect of the period of absence for his or her principal place of
        residence or, in the case of a trustee, as the principal place of
        residence of a beneficiary.

(2) For the purposes of section 62, land to which subsection (1) applies is
not to be taken to be land used by a person to carry on a substantial business
activity only because the owner lets the land for residential purposes during
the absence.

(3) Subsection (1) does not apply in the case of a temporary absence-

   (a)  that continues for more than 6 years starting at the end of the last
        period of at least 6 consecutive months during which the land was used
        and occupied-

   (i)  in the case of an owner, by the owner as his or her principal place of
        residence; or

   (ii) in the case of a trustee, by the beneficiary as his or her principal
        place of residence; or

   (b)  if the owner or trustee rents the land for a period of 6 consecutive
        months or more in a particular year.