{"id":"tas:sr-2019-003","name":"Land Tax (Exemption Extension) Order 2019","slug":"land-tax-exemption-extension-order-2019","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"3 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184162,"registerId":"tas-tas:sr-2019-003-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Land Tax (Exemption Extension) Order 2019](/view/html/inforce/2026-04-12/sr-2019-003) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Principal Act","content":"### 3 Principal Act\n\n> In this order, the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) is referred to as the Principal Act.","sortOrder":2},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) .\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 30 January 2019\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":3}],"analysis":{"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on available information, the order appears to stay true to its stated purpose: extending an existing land tax exemption without altering its nature or broadening its reach. There is no indication of scope creep or unintended expansion beyond the original exemption."},"complexity_factors":["The order is short-form delegated legislation with a narrow, specific purpose — extending an existing exemption","The full operative text is not reproduced, limiting analysis of technical detail","Land tax law can involve valuation thresholds and eligibility criteria, but this order appears only to extend an existing mechanism rather than create new rules","No complex cross-referencing to multiple acts or schedules is evident from the available text"],"plain_english_summary":"This Tasmanian government order extends an existing exemption from land tax, keeping certain land free of that state tax for a longer period. It affects property owners whose land falls within the unspecified exemption category and has been in force since 30 January 2019 (current as of April 2026)."},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order performs exactly the function its title suggests: extending an existing land tax exemption. There is no evidence of scope creep; it is a narrow, time-limited administrative amendment consistent with the original purpose of the Land Tax Act 2000."},"complexity_factors":["Extremely short document (4 clauses, approximately 100 words)","No defined terms within the Order itself (relies entirely on external references)","Single, straightforward amendment effect (extension of an existing exemption)","No conditional logic, exceptions, or nested provisions","Cross-references only to the parent Act and standard procedural legislation (Rules Publication Act 1953)","Amendment text not actually included in the instrument—incorporated by reference into the principal Act"],"plain_english_summary":"This is a short, technical piece of Tasmanian legislation that extends an existing tax break on land tax.\n\n**What it does:**\n- This Order amends the *Land Tax Act 2000* (Tasmania) to extend an exemption from land tax that was due to expire.\n- Rather than spelling out the full amendment text here, the document notes that the change has already been 'incorporated into the authorised version' of the main Act. This is a common practice where the amendment is minor and technical.\n\n**Who it affects:**\n- Property owners in Tasmania who were benefiting from a specific land tax exemption that was scheduled to end.\n- The Tasmanian Department of Treasury and Finance, which administers land tax.\n\n**Why it matters:**\n- Land tax is an annual tax on the value of land you own (excluding your principal residence in most cases). \n- This Order prevents certain landowners from suddenly facing a new tax bill by keeping an existing exemption alive for longer than originally planned.\n- Without this extension, affected property owners would have had to start paying land tax on properties that were previously exempt."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This order is procedural: it implements and records an amendment to the Land Tax Act 2000 (cl 3) and fixes commencement on Gazette notification (cl 2) and notes incorporation into the authorised version (cl 4). The instrument itself does not expand or specify exemption scope beyond what is incorporated into the Principal Act."},"complexity_factors":["Procedural instrument with no substantive exemption text in the order itself (clauses 2–4)","Relies on cross-reference to the Land Tax Act 2000 for substantive effect (cl 3)","Commencement is immediate upon Gazette notification, so timing is simple but binding (cl 2)","Records incorporation into the authorised version of the Principal Act rather than reproducing amendment text (cl 4), which requires readers to consult the authorised Act","Administrative responsibility is allocated to the Department of Treasury and Finance (notice at end)"],"plain_english_summary":"Mechanically, this order amends the Land Tax Act 2000: it identifies that Act as the Principal Act (cl 3), makes the amendment effective on the day it is notified in the Gazette (cl 2), and records that the amendment has been incorporated into the authorised version of the Act (cl 4). It applies to persons governed by the Land Tax Act (for example, landholders), is administered by the Department of Treasury and Finance, and leaves any substantive change to exemptions to the text incorporated into the Principal Act."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-exemption-extension-order-2019","history":"/api/acts/land-tax-exemption-extension-order-2019/history","analysis":"/api/acts/land-tax-exemption-extension-order-2019/analysis","conflicts":"/api/acts/land-tax-exemption-extension-order-2019/conflicts","importantCases":"/api/acts/land-tax-exemption-extension-order-2019/important-cases","documents":"/api/acts/land-tax-exemption-extension-order-2019/documents"}}