5BASurcharge land tax—residence requirement applying to principal place of residence exemption for retirement visa holders

#### 5BA Surcharge land tax—residence requirement applying to principal place of residence exemption for retirement visa holders 5BA Surcharge land tax—residence requirement applying to principal place of residence exemption for retirement visa holders > > (1) Section 5B applies to a retirement visa holder in the same way as it applies to a permanent resident, subject to any modifications prescribed by the regulations. > > > (2) However, in the application of that section to the liability of a retirement visa holder to pay surcharge land tax in respect of residential land for a land tax year, the residence requirement is satisfied if the person used and occupied the land as the person’s principal place of residence for a continuous period of 200 days in the previous land tax year. > > **s 5BA:** Ins 2019 No 8, Sch 2.2 \[2\].