Emergency Services and Volunteers Fund Act 2012
20BPrincipal place of residence concession
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20B Principal place of residence concession
(1) On and after 1 July 2026, an owner of leviable land is entitled to a concession of 50% of the fixed charge part of the levy amount in respect of one parcel or a portion of one parcel of leviable land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.
(2) For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is taken to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.
S. 20C inserted by No. 16/2025 s. 15.