{"id":"tas:sr-2023-025","name":"Land Tax (Exemption Extension) Order 2023","slug":"land-tax-exemption-extension-order-2023","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"25 of 2023","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":179242,"registerId":"tas-tas:sr-2023-025-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 2023](/view/html/inforce/2026-04-12/sr-2023-025) .","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) .","sortOrder":3},{"sectionNumber":"5.","sectionType":"section","heading":null,"content":"### 5.\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 31 May 2023\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow, specific function: extending an existing exemption. It does not expand the scope beyond the original purpose of the exemption relief measure."},"complexity_factors":["Extremely short (5 clauses, approximately 100 words of substantive content)","No defined terms in the instrument itself (relies entirely on the Principal Act)","No conditional logic or nested exceptions visible in the displayed text","Cross-references exist but are minimal (only to the Land Tax Act 2000 and Rules Publication Act 1953)","Actual operative provisions (clauses 4 and 5) are not displayed as they have been incorporated into the authorised version of the Principal Act"],"plain_english_summary":"This is a short technical order that extends an existing tax exemption for land owners in Tasmania.\n\n**What it does:**\n- Extends the deadline for a land tax exemption that was originally created as a temporary COVID-19 relief measure\n- The exemption allows certain land owners to avoid paying land tax under specific circumstances (the exact details sit in clauses 4 and 5, which have been merged into the main Land Tax Act 2000 and aren't shown here)\n\n**Who it affects:**\n- Tasmanian land owners who were benefiting from a temporary land tax exemption\n- The Tasmanian Department of Treasury and Finance, which administers land tax\n\n**Why it matters:**\n- Without this extension, eligible land owners would have started paying land tax again when the original exemption expired\n- It provides continued financial relief, likely for property owners affected by economic conditions (originally pandemic-related)\n\n**How it works:**\n- This is a \"legislative instrument\" (a type of subordinate law made under powers given by an Act) that amends the main Land Tax Act 2000\n- The actual changes are contained in clauses 4 and 5, but these have already been merged into the authorised version of the main Act, so they don't appear in full here"},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order does not itself expand or narrow the statutory scope; it incorporates an amendment that extends a land tax exemption into the authorised version of the Land Tax Act 2000 (cls.4–5). The instrument contains no additional substantive provisions or specifications about which taxpayers, periods or amounts are affected, so any change in scope must be read from the underlying amendment in the principal Act."},"complexity_factors":["Procedural, not substantive: instrument primarily records incorporation of an amendment rather than setting new tax rules.","Relies on external text (Land Tax Act 2000 and the amendment incorporated) for operative detail (cls.4–5).","Commencement contingent on Gazette notification, creating immediate effect on publication (cl.2).","No beneficiary, timeframe or calculation details included in the instrument itself, requiring cross-reference for full effect.","Administrative responsibility assigned to the Department of Treasury and Finance (noticeable implementation locus)."],"plain_english_summary":"This order records an extension of a land tax exemption by amending the Land Tax Act 2000 and folding that amendment into the authorised version of the Act (cls.4–5). It takes effect on the day it is notified in the Gazette (cl.2) and is administered by the Department of Treasury and Finance. Mechanically, the instrument does not set out tax calculations or beneficiary details itself; it makes the exemption extension operative by incorporating the amendment into the principal legislation."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order appears to preserve the original scope of an existing exemption rather than expand or narrow it — it simply extends the duration of what was already in place. There is no indication from the available text that the government widened or restricted who qualifies."},"complexity_factors":["Very short and narrow instrument — a single administrative order with limited operative content","The full text of the operative provisions (i.e., exactly who is exempted and for how long) is not reproduced, limiting full analysis","Relies on understanding the parent Act (the Land Tax Act) and the original exemption it extends, creating indirect complexity for those unfamiliar with the broader scheme","No apparent cross-jurisdictional or multi-agency dimensions"],"plain_english_summary":"This order extends an existing Tasmanian land‑tax exemption, letting landowners who already qualified keep their exemption for a longer period. It affects those who were previously exempt and matters because it preserves the annual tax relief they were receiving. The extension took effect 31 May 2023 and remains current."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-exemption-extension-order-2023","history":"/api/acts/land-tax-exemption-extension-order-2023/history","analysis":"/api/acts/land-tax-exemption-extension-order-2023/analysis","conflicts":"/api/acts/land-tax-exemption-extension-order-2023/conflicts","importantCases":"/api/acts/land-tax-exemption-extension-order-2023/important-cases","documents":"/api/acts/land-tax-exemption-extension-order-2023/documents"}}