{"id":"tas:sr-2021-096","name":"Land Tax Regulations 2021","slug":"land-tax-regulations-2021","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"96 of 2021","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":182414,"registerId":"tas-tas:sr-2021-096-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> These regulations may be cited as the [Land Tax Regulations 2021](/view/html/inforce/2026-04-12/sr-2021-096) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> These regulations take effect on 15 December 2021.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Interpretation","content":"### 3 Interpretation\n\n> In these regulations –\n> \n> > ***Act*** means the [Land Tax Act 2000](/view/html/inforce/2026-04-12/act-2000-074) .","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Prescribed owner of land","content":"### 4 Prescribed owner of land\n\n> For the purposes of [paragraph (b) of the definition of ***owner*** in section 3A(1)](/view/html/inforce/2026-04-12/act-2000-074#GS3A@Gs1@Nd1272006493114@Hpb@EN) of the Act, the following persons are prescribed:\n> \n> > > (a) in the case of land not registered under the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) and subject to a mortgage or other encumbrance under which a person is entitled to an equity of redemption, the person for the time being having that equity of redemption;\n> > \n> > > (b) in the case of land not registered under the [Land Titles Act 1980](/view/html/inforce/2026-04-12/act-1980-019) and not subject to a mortgage or other encumbrance –\n> > > \n> > > > > (i) if a person is entitled to an estate of freehold in the land for his or her life, that person; or\n> > > > \n> > > > > (ii) if [subparagraph (i)](#GS4@Hpb@Hqi@EN) does not apply, the person entitled to an estate in fee simple in the land.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Repatriation health card","content":"### 5 Repatriation health card\n\n> For the purposes of [section 19(a)(ii)](/view/html/inforce/2026-04-12/act-2000-074#GS19@Hpa@Hqii@EN) of the Act, a Repatriation Health Card – For All Conditions, with a war widow or war widower endorsement, issued under the *Veterans' Entitlements Act 1986* of the Commonwealth is prescribed to be equivalent to a Pensioner Concession Card.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Amendment of assessment","content":"### 6 Amendment of assessment\n\n> An amendment of an assessment of land tax made under the [Land and Income Taxation Act 1910](/view/html/inforce/2026-04-12/act-1910-047) for any financial year ending on or before 30 June 2000 is to be made under that Act as if it had not been repealed.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Prescribed fees","content":"### 7 Prescribed fees\n\n> The following fees are prescribed as the fees payable for the matters to which they respectively relate:\n> \n> > > (a) if an application for a search under [section 42(1)](/view/html/inforce/2026-04-12/act-2000-074#GS42@Gs1@EN) of the Act, a fee of 6 fee units;\n> > \n> > > (b) if an issue of a certificate under [section 42(2)](/view/html/inforce/2026-04-12/act-2000-074#GS42@Gs2@EN) of the Act, a fee of 1.5 fee units.\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 1 December 2021\n\nThese regulations are administered in the Department of Treasury and Finance.","sortOrder":6}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The regulations remain tightly scoped to their original purpose: supporting administrative and technical implementation of the Land Tax Act 2000. The provisions cover owner definitions for unregistered land, concession card equivalence, transitional arrangements for pre-2000 assessments, and fee-setting — all standard regulatory functions. There is no evidence of scope creep beyond the original enabling authority."},"complexity_factors":["Only 7 sections total, with minimal cross-referencing","Single defined term ('Act') in the interpretation section","Section 4 contains nested conditional logic (2 levels deep) for determining ownership of unregistered land","Two external statute references (Land Titles Act 1980 and Veterans' Entitlements Act 1986) that require external knowledge","Fee structure uses 'fee units' rather than dollar amounts, requiring conversion (though this is standard practice)","Historical transitional provision in section 6 requires understanding of repealed legislation"],"plain_english_summary":"These regulations are a short, technical set of rules that support Tasmania's Land Tax Act 2000. They do four main things:\n\n**1. Define who counts as an 'owner' for old land records**\nFor land that isn't registered under Tasmania's modern land titles system (the Land Titles Act 1980), the regulations specify who must pay land tax:\n- If the land is mortgaged: the person who can eventually reclaim full ownership (called having an 'equity of redemption') is the owner\n- If the land isn't mortgaged: either the person with a life interest in the property, or if there isn't one, the person with full freehold ownership\n\nThis matters because some Tasmanian land — particularly older properties or certain rural holdings — still uses the old 'general law' title system rather than the modern Torrens title system.\n\n**2. Give war widows and widowers a tax break**\nA specific type of veterans' health card (the 'Repatriation Health Card – For All Conditions' with a war widow/widower endorsement) is treated as equivalent to a Pensioner Concession Card for land tax purposes. This means holders get the same land tax exemptions or reductions as pensioners.\n\n**3. Handle old tax amendments**\nIf someone needs to amend a land tax assessment from before 1 July 2000, those amendments get processed under the old 1910 tax law, even though that law has technically been repealed. This is a transitional rule for historical assessments.\n\n**4. Set search fees**\nThe regulations fix fees for searching land tax records:\n- **$6** (in fee units) to search whether land tax is owing on a property\n- **$1.50** (in fee units) to get a formal certificate confirming the tax status\n\nThese fees are paid by people buying property who want to check if any land tax debts come with the land."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"These regulations do not change who is liable for land tax under the Act. They prescribe technical definitions and administrative details: which persons are treated as owners of unregistered land (s4), equivalence of a specific Repatriation Health Card for concession purposes (s5), the treatment of pre‑2000 assessment amendments (s6), and fixed fees for searches and certificates (s7)."},"complexity_factors":["Short, narrowly focused instrument with only a few provisions","Relies on cross‑references to multiple Acts (Land Tax Act 2000, Land Titles Act 1980, Veterans' Entitlements Act 1986, Land and Income Taxation Act 1910)","Uses legal definitions (owner, fee simple, equity of redemption) that require reference to primary legislation","Retroactive procedural rule for assessments ending on or before 30 June 2000 increases administrative nuance","Fee amounts expressed in fee units (requires conversion to monetary value at time of payment)"],"plain_english_summary":"These regulations supply technical rules that make the Land Tax Act work in practice. They specify who counts as the owner of unregistered land, treat a particular Repatriation Health Card as equivalent to a Pensioner Concession Card for land tax concessions, require amendments of very old assessments to be made under the repealed law, and set small fees for land‑tax searches and certificates. Affected parties include holders of unregistered title, certain veterans, taxpayers with pre‑2000 assessments, and anyone ordering official searches or certificates."},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Insufficient substantive content is present in the provided text to assess whether the scope of these regulations changed from any original policy intent. Only administrative cover-page information is visible."},"complexity_factors":["The document provided contains almost exclusively administrative metadata — no substantive legal provisions are visible, making meaningful complexity assessment impossible","Land tax regulations generally involve valuation methodologies, tiered rate structures, and exemption criteria which can be moderately complex, but none of that content is present here","The score of 2 reflects the simplicity of what is actually presented, not the underlying subject matter"],"plain_english_summary":"These Tasmanian regulations, in force from 15 December 2021, sit under the Land Tax Act and set the detailed rules for how land tax is administered in Tasmania. They affect Tasmanian landowners (especially investors, commercial owners and executors of estates) because they determine how much tax is charged and how it’s calculated. The provided text lacks the substantive rules, so consult the full regulations or a Tasmanian tax adviser."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-regulations-2021","history":"/api/acts/land-tax-regulations-2021/history","analysis":"/api/acts/land-tax-regulations-2021/analysis","conflicts":"/api/acts/land-tax-regulations-2021/conflicts","importantCases":"/api/acts/land-tax-regulations-2021/important-cases","documents":"/api/acts/land-tax-regulations-2021/documents"}}