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LAND TAX ASSESSMENT ACT 2002

Table of Provisions

PART 1 -- Preliminary  

  • 1 Short title
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  • 2 Commencement
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  • 3 Relationship with other Acts
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  • 4 Terms used

PART 2 -- Land tax liability and assessment

Division 1 -- Liability to land tax  

5.1M. 1MC Taxable land  
  • 6 Time for payment of land tax
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  • 7 Liability to pay land tax
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  • 8 Certain persons and bodies taken to be owners of land
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  • 9 Liability of agents or trustees
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  • 9A Owners to notify Commissioner of errors or omissions in assessment notices

Division 2 -- Assessment of land tax  

  • 10 Assessing land tax
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  • 11 Two or more lots owned by one person, tax payable on
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  • 12 Land owned jointly, tax payable on
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  • 13 Calculating taxable value of part of a lot
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  • 14 Newly subdivided private residential property, tax payable on
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  • 15 Newly subdivided primary production business land, tax payable on
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  • 15A Tax payable on newly subdivided dwelling or residential parks
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  • 16 Non-strata home units, assessing tax on

PART 3 -- Exemptions, concessions and rebates

Division 1 -- General provisions  

  • 17 Exempt land
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  • 18 Whole and partial exemptions
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  • 18A Taxable value of land subject to partial exemption
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  • 19 Applying for exemption or concession
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  • 20 Commissioner’s power to grant exemption or concession for land
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  • 20A Owner of land subject to exemption or concession may be required to notify Commissioner of event or circumstance

Division 2 -- Private residential property

Subdivision 1 -- Exemptions and rebates for private residential property  
  • 21 Residences owned by individuals, exemptions for
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  • 22 Residence owned by executor etc., exemption for if beneficiary in will exercising right to reside
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  • 23A Exemption for residence owned by executor or administrator if beneficiary in will has right to future ownership and is resident
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  • 23 Continued exemption after death of resident
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  • 24 Construction of private residence, one year exemption for
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  • 24A Construction of private residence, 2 year exemption for
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  • 25 Refurbishment of private residence, one year exemption for
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  • 25A Refurbishment of private residence, 2 year exemption for
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  • 26 Exemption for residence of disabled person held in trust
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  • 26A Exemption for residence of disabled person owned by relative
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  • 26B Exemption for property owned by individual in care
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  • 27 Moving between 2 private residences, application of exemption
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  • 27A Construction or refurbishment of second private residence, 2 year exemption for
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  • 28 Inner city residential property, rebate for
  • Subdivision 2 -- Application of private residential exemptions to subdivided land  
  • 28A Terms used
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  • 28B Application of certain private residential exemptions to property subdivided during exemption period
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  • 28C Application of requirements relating to sale or disposal of subdivided property
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  • 28D Application of 2-year private residential exemptions if property subdivided during first year
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  • 28E Ownership of land during period when land subdivided but certificates of title not issued

Division 3 -- Land used for primary production business

Subdivision 1 -- Terms used  
  • 29 Terms used
  •  
  • 30A What is primary production
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  • 30B When land is used for primary production business
  • Subdivision 2 -- Primary production business exemption  
  • 30C Exemption for rural land
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  • 30D Exemption for non-rural land
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  • 30E Exemption under section 30D after death of family owner or person related to family owner
  • Subdivision 3 -- Family owners of land and persons related to family owners of land  
  • 30G References to individuals, family members and nominated individuals
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  • 30H Family owner of land
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  • 30I Persons related to family owner who is an individual
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  • 30J Persons related to family corporation
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  • 30K Persons related to trustee of family trust
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  • 30 Persons related to trustee of a family unit trust scheme

Division 4 -- Crown land and other land used for public purposes  

  • 31 Land owned by Crown, public authority etc., exemption for
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  • 32 Land owned by religious bodies, exemption for
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  • 33 Land owned by educational institutions, exemption for
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  • 34 Land used for public or religious hospitals, exemption for
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  • 35 Exemption for mining tenements
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  • 36 Land used for various public purposes, exemption for
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  • 37 Land owned by public charitable or benevolent institutions, exemption for
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  • 38AA What is a relevant body
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  • 38AB Application for a beneficial body determination
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  • 38AC Beneficial body determination
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  • 38 Land owned by non-profit associations, exemption or concession for
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  • 38A Land used as aged care facility, exemption for
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  • 39 Land used for retirement villages: exemption for

Division 4A -- Land used for dwelling or residential parks  

  • 39A Terms used
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  • 39B Exemption for land in dwelling or residential parks
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  • 39C Calculating percentage for exemption for dwelling or residential parks
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  • 39D Provisions about calculations under s. 39C

Division 5 -- Other exemptions and concessions  

  • 40 Land owned by veteran’s surviving partner or mother, exemption for
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  • 41 Land under conservation covenant, exemption for
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  • 42A Land under biodiversity conservation covenant, exemption for
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  • 42 One year exemption for land vacated for sale by mortgagee
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  • 43A Newly subdivided land, concession for
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  • 43B Freehold reversion in parcel subdivided by leasehold scheme, exemption for

PART 4 -- Miscellaneous  

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