QLDIn ForceRegulation
Land Regulation 2020
sec.90Criteria for residential hardship concession— Act , s 459
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sec.90 Criteria for residential hardship concession— Act , s 459
For section 459 (1) (b) of the Act , the criteria prescribed are— the lease land is the lessee’s principal place of residence; and either— the lessee holds, or is entitled to hold, a Commonwealth concession card; or the annual instalment payable under the lease is a significant proportion of the lessee’s taxable income.
- (a) the lease land is the lessee’s principal place of residence; and
- (b) either— (i) the lessee holds, or is entitled to hold, a Commonwealth concession card; or (ii) the annual instalment payable under the lease is a significant proportion of the lessee’s taxable income.
- (i) the lessee holds, or is entitled to hold, a Commonwealth concession card; or
- (ii) the annual instalment payable under the lease is a significant proportion of the lessee’s taxable income.
- (i) the lessee holds, or is entitled to hold, a Commonwealth concession card; or
- (ii) the annual instalment payable under the lease is a significant proportion of the lessee’s taxable income.