{"id":"tas:act-2000-073","name":"Land Tax Rating Act 2000","slug":"land-tax-rating-act-2000","collection":"act","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"73 of 2000","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105865,"registerId":"tas-act-2000-073-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This Act may be cited as the [Land Tax Rating Act 2000](/view/html/inforce/2026-04-12/act-2000-073) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This Act commences on 1 January 2001.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Construction","content":"### 3 Construction\n\n> > (1)  This Act is to be read together with the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) .\n> \n> > (2)  Any term used in this Act that is defined in the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) has the same meaning as so defined.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Principal residence land","content":"### 4 Principal residence land\n\n> > (1)  In a financial year beginning on 1 July following the commencement of this Act or on 1 July in any subsequent year, the amount of land tax payable in respect of principal residence land is nil.\n> \n> > (2)  If principal residence land is apportioned under [section 26, 28, 29 or 30 of the](/view/html/inforce/2026-04-12/act-2000-999#) [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) , the amount of land tax payable in respect of the apportioned assessed land value in respect of any principal residence land is nil.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Primary production land","content":"### 5 Primary production land\n\n> > (1)  In a financial year beginning on 1 July following the commencement of this Act or on 1 July in any subsequent year, the amount of land tax payable in respect of primary production land is nil.\n> \n> > (2)  If primary production land is apportioned under [section 27 of the](/view/html/inforce/2026-04-12/act-9999-999#) [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) , the amount of land tax payable in respect of the apportioned assessed land value in respect of any primary production land is nil.","sortOrder":4},{"sectionNumber":"5A.","sectionType":"section","heading":null,"content":"### 5A.\n\n[*\\[Section 5A Inserted by No. 5 of 2010, s. 12, Applied:01 Jul 2010\\]*](/view/html/inforce/2010-07-01/act-2010-005#GS12@EN) [*\\[Section 5A Repealed by No. 21 of 2011, s. 23, Applied:01 Jul 2011\\]*](/view/html/inforce/2011-07-01/act-2011-021#GS23@EN)","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"General land","content":"### 6 General land\n\n> > (1)  In a financial year beginning on 1 July following the commencement of this Act or on 1 July in any subsequent year, the amount of land tax payable in respect of general land is to be calculated in accordance with [Schedule 1](#JS1@EN) according to the assessed land value of that land.\n> \n> > (2)  If principal residence land is apportioned under [section 26, 28, 29 or 30 of the](/view/html/inforce/2026-04-12/act-2000-999#) [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) , the amount of land tax payable in respect of the apportioned assessed land value in respect of any general land is to be calculated in accordance with [Schedule 1](#JS1@EN) according to the apportioned assessed land value of the general land.\n> \n> > (3)  If primary production land is apportioned under [section 27 of the](/view/html/inforce/2026-04-12/act-9999-999#) [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-073) , the amount of land tax payable in respect of any land apportioned as general land is to be calculated in accordance with [Schedule 1](#JS1@EN) according to the apportioned assessed land value of the general land.","sortOrder":6},{"sectionNumber":"6A","sectionType":"section","heading":"Foreign investor land tax payable on certain land","content":"### 6A Foreign investor land tax payable on certain land\n\n> [*\\[Section 6A Inserted by No. 17 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-017#GS4@EN)\n> \n> > (1)  This section applies to land if foreign investor land tax is payable in respect of the land under the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) .\n> \n> > (2)  In a financial year beginning on 1 July 2022 or on 1 July in any subsequent year, the amount of land tax payable in respect of land to which this section applies is 2% of the assessed land value of the land.\n> \n> > (3)  The amount of land tax payable in respect of land under [subsection (2)](#GS6A@Gs2@EN) is in addition to any other amount of land tax payable under the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) in respect of the land.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Amounts rounded up or down","content":"### 7 Amounts rounded up or down\n\n> If the amount of land tax payable when converted to cents is not exactly divisible by 10, that amount of land tax is to be –\n> \n> > > (a) rounded up to the nearest amount exactly divisible by 10, if the number of cents remaining is more than 5; or\n> > \n> > > (b) rounded down to the nearest amount exactly divisible by 10, if the number of cents remaining is 5 or less.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Administration of Act","content":"### 8 Administration of Act\n\n> Until provision is made in relation to this Act by order under [section 4 of the](/view/html/inforce/2026-04-12/act-1990-004#GS4@EN) [Administrative Arrangements Act 1990](/view/html/inforce/2026-04-12/act-1990-004)  –\n> \n> > > (a) the administration of this Act is assigned to the Treasurer; and\n> > \n> > > (b) the department responsible to the Treasurer in relation to the administration of this Act is the Department of Treasury and Finance.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Miscellaneous amendments","content":"### 9 Miscellaneous amendments\n\n> > (1)  The [Land Tax Act 1996](/view/html/inforce/2026-04-12/act-1996-029) is repealed.\n> \n> > (2)  The [Land Tax Act 1997](/view/html/inforce/2026-04-12/act-1997-037) is repealed.","sortOrder":10},{"sectionNumber":"SCHEDULE 1 - Rate of land tax","sectionType":"part","heading":"SCHEDULE 1 - Rate of land tax","content":"# SCHEDULE 1 - Rate of land tax SCHEDULE 1 - Rate of land tax\n\n[*\\[Schedule 1 Substituted by No. 24 of 2002, s. 31, Applied:01 Jul 2002\\]*](/view/html/inforce/2002-07-01/act-2002-024#GS31@EN) [*\\[Schedule 1 Substituted by No. 22 of 2005, s. 22, Applied:01 Jul 2005\\]*](/view/html/inforce/2005-07-01/act-2005-022#GS22@EN) [*\\[Schedule 1 Substituted by No. 5 of 2010, s. 13, Applied:01 Jul 2010\\]*](/view/html/inforce/2010-07-01/act-2010-005#GS13@EN) [*\\[Schedule 1 Substituted by No. 8 of 2021, s. 17, Applied:01 Jul 2021\\]*](/view/html/inforce/2021-07-01/act-2021-008#GS17@EN)\n\n[Section 6](#GS6@EN)\n\n[*\\[Schedule 1 Amended by No. 10 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-010#GS4@Hpa@EN) [*\\[Schedule 1 Amended by No. 10 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-010#GS4@Hpb@EN) [*\\[Schedule 1 Amended by No. 10 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-010#GS4@Hpc@EN) [*\\[Schedule 1 Amended by No. 10 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-010#GS4@Hpe@EN) [*\\[Schedule 1 Amended by No. 10 of 2022, s. 4, Applied:01 Jul 2022\\]*](/view/html/inforce/2022-07-01/act-2022-010#GS4@Hpd@EN) [*\\[Schedule 1 Amended by No. 5 of 2024, s. 13, Applied:01 Jul 2024\\]*](/view/html/inforce/2024-07-01/act-2024-005#GS13@Hpa@EN) [*\\[Schedule 1 Amended by No. 5 of 2024, s. 13, Applied:01 Jul 2024\\]*](/view/html/inforce/2024-07-01/act-2024-005#GS13@Hpb@EN) [*\\[Schedule 1 Amended by No. 5 of 2024, s. 13, Applied:01 Jul 2024\\]*](/view/html/inforce/2024-07-01/act-2024-005#GS13@Hpc@EN) [*\\[Schedule 1 Amended by No. 5 of 2024, s. 13, Applied:01 Jul 2024\\]*](/view/html/inforce/2024-07-01/act-2024-005#GS13@Hpd@EN)\n\n|  | Assessed or apportioned assessed land value of land | Amounts and rates of land tax |\n| 1. | Less than $125 000 | Nil |\n| 2. | $125 000 - $499 999.99 | $50 and 0.45 cents for each dollar of the assessed land value or apportioned assessed land value in excess of $125 000 |\n| 3. | $500 000 or more | $1 737.50 and 1.5 cents for each dollar of the assessed land value or apportioned assessed land value in excess of $500 000 |","sortOrder":11}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"The Act replaces earlier Land Tax Acts (s9) and establishes the current charging framework: nil tax for principal residence and primary production land (ss4–5), a tiered schedule for general land (s6 & Schedule 1), and a 2% foreign-investor land tax added by s6A. Those provisions redefine who pays and the rates applied compared with the repealed statutes, and add an explicit foreign-investor surcharge."},"complexity_factors":["Multiple land categories with different treatment (principal residence, primary production, general) requiring classification of land (ss4–6).","Cross-references to the Land Tax Act 2000 for definitions and apportionment rules (s3 and ss4(2),4(3),5(2),6(2),6(3)); compliance depends on that external text.","Tiered rate schedule with thresholds and marginal calculations in Schedule 1 (s6 and Schedule 1).","Additional separate foreign-investor land tax (2% of assessed value) that stacks on existing liability (s6A(2)–(3)).","Rounding rule for cents to nearest 10 cents introduces minor calculation adjustments (s7).","Administrative assignment to the Treasurer pending an Administrative Arrangements order (s8) creates temporary decision-making clarity.","Repeal of earlier Land Tax Acts (s9) changes legal foundations and may require transitional application of prior arrangements."],"plain_english_summary":"This Act sets who pays land tax and how much: principal residences and primary production land are exempt, general land is charged under a three-tier schedule, and land attracting a foreign-investor levy pays an additional 2% of assessed value. It fixes commencement and rounding rules, assigns administration to the Treasurer until otherwise ordered, and repeals earlier land tax Acts. The changes affect landowners and investors by changing tax liabilities, apportionment mechanics and an extra surcharge for foreign-investor land."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":true,"description":"The original 2000 Act was a simple rating mechanism with three categories (principal residence, primary production, and general land) and a basic tax scale. The scope expanded significantly in 2022 with the addition of section 6A, which introduced a foreign investor land tax surcharge. This represented a policy shift from purely domestic revenue-raising to using land tax as a tool to regulate foreign investment in residential and commercial property. The Schedule has also been substituted multiple times (2002, 2005, 2010, 2021) to adjust tax brackets and rates, reflecting evolving fiscal policy rather than static technical administration."},"complexity_factors":["Very short statute (only 9 sections plus Schedule)","Minimal defined terms (relies entirely on definitions in the Land Tax Act 2000)","Simple conditional structure (three land categories with clear tax treatments)","Straightforward mathematical calculations in Schedule 1 (three-tier progressive tax brackets)","Single cross-referencing mechanism (incorporates definitions and apportionment rules from parent Act)","Recent addition of foreign investor surcharge (section 6A) adds modest complexity but is clearly drafted","No nested exceptions or complex temporal provisions beyond standard financial year commencement"],"plain_english_summary":"This law sets out how much land tax people and businesses must pay in Tasmania based on what type of land they own and how much it's worth.\n\n**What it does:**\n- **Exempts your home:** If the land is your principal residence (your main home), you pay **no land tax** at all.\n- **Exempts farms:** If the land is used for primary production (farming, grazing, etc.), you pay **no land tax**.\n- **Taxes investment and commercial land:** For \"general land\" (basically everything else—investment properties, commercial buildings, vacant land), you pay tax based on a sliding scale in Schedule 1.\n- **Charges foreign investors extra:** Since 2022, foreign investors (non-Australian owners) pay an additional **2%** land tax on top of the normal rates.\n- **Rounds amounts:** Tax amounts are rounded to the nearest 10 cents.\n\n**How the tax is calculated for general land (as of 2024):**\n- **Under $125,000:** No tax\n- **$125,000 to $499,999.99:** $50 plus 0.45% of the value over $125,000\n- **$500,000 and above:** $1,737.50 plus 1.5% of the value over $500,000\n\n**Who it affects:**\n- Property owners in Tasmania\n- Farmers (who get an exemption)\n- Homeowners (who get an exemption)\n- Property investors and commercial landowners (who pay the tax)\n- Foreign property investors (who pay extra)\n\n**Why it matters:**\nThis Act works alongside the main Land Tax Act 2000 to determine the actual dollar amount of tax owed. It ensures family homes and working farms aren't taxed, while raising revenue from investment and commercial properties. The foreign investor surcharge was added to discourage overseas speculation in Tasmanian real estate and raise additional revenue."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available metadata, the Act appears to have remained focused on its original purpose of setting land tax rates in Tasmania. Regular amendments since 2000 likely reflect updates to thresholds and rates in line with property market changes, which is within the expected and intended scope of a rating Act. No evidence of scope expansion or contraction is apparent from the provided material."},"complexity_factors":["Operates as part of a broader legislative framework — must be read alongside other Tasmanian land tax laws to be fully understood","Tax rate schedules can involve tiered thresholds and calculations that require mathematical application","Amendments over time (since 2000) mean the current rates may differ significantly from the original Act, requiring users to track changes","Different rates may apply to different categories of landowner (individuals, companies, trustees), adding classification complexity","Limited legislative text was provided, making full complexity assessment difficult — score reflects typical complexity of a rating/schedule Act"],"plain_english_summary":"This Tasmanian Act sets the rates and thresholds used to calculate annual land tax on the unimproved value of land. It chiefly affects property owners who don’t occupy the land as a primary residence—investors, businesses, trustees and companies—and directly determines an owner’s annual tax bill. Current rates apply from 1 July 2024 and may be updated over time."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-rating-act-2000","history":"/api/acts/land-tax-rating-act-2000/history","analysis":"/api/acts/land-tax-rating-act-2000/analysis","conflicts":"/api/acts/land-tax-rating-act-2000/conflicts","importantCases":"/api/acts/land-tax-rating-act-2000/important-cases","documents":"/api/acts/land-tax-rating-act-2000/documents"}}