20CEligible cardholders discount

20C Eligible cardholders discount

(1) Subject to subsection (2), an owner of leviable land who is an eligible cardholder is entitled to receive a discount of $50.00 off the total levy amount due in respect of one parcel or a portion of one parcel of land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.

(2) The amount of the discount specified in subsection (1) does not increase if 2 or more owners of a parcel of leviable land each hold a concession card.

(3) 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.

(4) In this section—

eligible cardholder means—

(a) an eligible recipient within the meaning of the State Concessions Act 2004; or

(b) the holder of any other concession card within the meaning of section 29 immediately before its repeal;

owner includes—

(a) a person liable to pay the levy (or an amount in place of, or on account of, the levy) whether under an agreement with the owner or for any other reason; or

(b) a person who holds a residence right in a retirement village (as defined in the Retirement Villages Act 1986).

S. 20D inserted by No. 16/2025 s. 15.