{"id":"tas:sr-2019-028","name":"Land Tax (Exemption Extension) Order (No. 2) 2019","slug":"land-tax-exemption-extension-order-no-2-2019","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"28 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184424,"registerId":"tas-tas:sr-2019-028-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 (No. 2) 2019](/view/html/inforce/2026-04-12/sr-2019-028) .","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 5 June 2019\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 Order performs a narrow, specific function exactly as its title suggests: extending an existing exemption. There is no scope creep beyond the original purpose of the Land Tax Act 2000."},"complexity_factors":["Extremely short (5 clauses, mostly procedural)","No defined terms section","No cross-references to other legislation beyond naming the Principal Act","Substantive amendments (clauses 4 and 5) are not actually reproduced in the text—only noted as having been 'incorporated' into the main Act","Simple, linear structure with no conditional logic or exceptions"],"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 existing exemption from land tax.\n- Specifically, it continues an exemption that was due to expire, allowing certain landowners to keep avoiding land tax for a longer period.\n\n**Who it affects:**\n- Property owners in Tasmania who previously qualified for a land tax exemption that was scheduled to end.\n- The Tasmanian Government (Department of Treasury and Finance), which administers land tax.\n\n**Why it matters:**\n- Without this extension, affected landowners would have started paying land tax when the previous exemption expired.\n- This keeps their tax burden lower and maintains the status quo rather than generating additional revenue for the state.\n\n**Note on the text:** The actual legal changes (clauses 4 and 5) have already been merged into the main *Land Tax Act 2000*, so this Order itself now serves as a historical record of the amendment being made."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The order extends the scope of an existing land tax exemption under the Land Tax Act 2000 by amending that Act; the instrument itself records the amendment and commencement but does not set out the exemption's substantive terms."},"complexity_factors":["Very short instrument (few clauses) with formal commencement rule (Gazette notification)","Amendment operates by reference to the Land Tax Act 2000 rather than setting out substantive details","Text records incorporation into the authorised version of the Principal Act (legal formality)","No detailed eligibility, dates, or transitional arrangements included in this instrument","Administrative responsibility clearly assigned to the Department of Treasury and Finance"],"plain_english_summary":"This order amends the Land Tax Act 2000 to extend an existing land‑tax exemption. It takes effect when the order is notified in the Gazette and the amendment has been incorporated into the authorised version of the Principal Act. The change affects persons and entities subject to the Land Tax Act by altering which land or owners qualify for exemption, and is administered by the Department of Treasury and Finance."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available text, the order appears to maintain the same scope as the original exemption it extends. There is no indication of new categories of exemption being introduced or existing conditions being materially altered — it is a continuation mechanism, not a substantive expansion or contraction."},"complexity_factors":["The order is a subordinate instrument (a statutory order, not primary legislation), which adds a minor layer of hierarchy to navigate","The substantive content of the order is not fully reproduced in the provided text, making it difficult to assess precise conditions or qualifying criteria","Extensions of existing exemptions can require cross-referencing the original exemption and the parent Land Tax Act to fully understand eligibility","Otherwise straightforward in concept — it simply prolongs an existing tax exemption"],"plain_english_summary":"This Tasmanian order extends an existing land tax exemption, keeping an already-eligible class of property owners exempt from paying land tax for an additional period. It preserves the financial relief provided by the original order, so affected landowners continue to avoid potentially substantial annual tax bills.\n\nThe extract is mainly administrative metadata; the instrument’s precise qualifying categories, duration and conditions aren’t shown here, so check the full order for details."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-exemption-extension-order-no-2-2019","history":"/api/acts/land-tax-exemption-extension-order-no-2-2019/history","analysis":"/api/acts/land-tax-exemption-extension-order-no-2-2019/analysis","conflicts":"/api/acts/land-tax-exemption-extension-order-no-2-2019/conflicts","importantCases":"/api/acts/land-tax-exemption-extension-order-no-2-2019/important-cases","documents":"/api/acts/land-tax-exemption-extension-order-no-2-2019/documents"}}