LAND TAX ACT 2005 - SECT 78A Exemption of land under construction for certain exempt uses

LAND TAX ACT 2005 - SECT 78A

    (1)     Land is exempt land if the Commissioner is satisfied that any of the following is being constructed on that land—

        (a)     a residential care facility; or

        (b)     a supported residential service; or

        (c)     a residential service; or

S. 78A(1)(d) amended by No. 23/2022 s. 25(1)(a).

        (d)     a retirement village; or

S. 78A(1)(e) inserted by No. 23/2022 s. 25(1)(b).

        (e)     an SDA enrolled dwelling.

    (2)     An exemption under this section will apply in respect of the land until the earlier of—

S. 78A(2)(a) amended by No. 23/2022 s. 25(2).

        (a)     the date of completion of construction of the residential care facility, supported residential service, residential service, retirement village or SDA enrolled dwelling on the land; or

        (b)     the expiry of 2 tax years following the date of commencement of construction.

    (3)     For the purposes of this section, the date of commencement of construction is—

        (a)     if a building permit for the construction of a residential care facility, supported residential service, residential service or retirement village on the land was issued on or before 31 December 2010 and construction is not completed at that date—31 December 2010; or

S. 78A(3)(b) amended by No. 23/2022 s. 25(3).

        (b)     in any other case—the date of issue of the building permit for the construction of the residential care facility, supported residential service, residential service, retirement village or SDA enrolled dwelling on the land.

    (4)     For the purposes of this section, the date of completion of construction is—

        (a)     if the building permit for the construction states that an occupancy permit is required—the date of issue of the occupancy permit under the Building Act 1993 ; or

        (b)     in any other case—the date of issue of the certificate of final inspection under that Act.

S. 78A(5) amended by No. 23/2022 s. 25(4).

    (5)     If a building permit for the construction of a residential care facility, a supported residential service, a residential service, a retirement village or an SDA enrolled dwelling lapses before the applicable date under subsection (2) and a subsequent building permit is issued in respect of that construction, the date of issue of the building permit referred to in subsection (3) is the date of issue of the first building permit.

    (6)     To obtain an exemption from land tax under this section, the owner of the land must—

        (a)     apply to the Commissioner for the exemption; and

        (b)     give to the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.

S. 78A(7) amended by No. 23/2022 s. 25(5).

    (7)     If the Commissioner is satisfied that only a part of land is being used for the construction of a residential care facility, a supported residential service, a residential service, a retirement village or an SDA enrolled dwelling—

        (a)     land tax is assessable on the remaining part of the land, unless another exemption applies to that part; and

        (b)     section 22 applies, if necessary, to the land.

S. 78A(8) amended by No. 28/2017 s. 64, repealed by No. 23/2022 s. 25(6).

    *     *     *     *     *

Division 6—Public, government and municipal land