Tasmania act

Land Tax Act 2000

In ForceTAS

Jurisdiction

Tasmania

Act Number

74 of 2000

Collection

act

Plain English Summary

7/10 complexity

The Act makes the owner of land at the start of each financial year liable for land tax based on assessed land value and sets rules for valuation, aggregation, apportionment and payment. The Commissioner of State Revenue assesses tax, issues demands, keeps owner records and has powers to determine status, require information and recover unpaid tax. The Act lists a range of exemptions (principal residence, primary production, charities, some public land), special rates and penalties. Division 1A adds a separate foreign investor land tax, notification duties and reassessment powers.

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Deep Dive

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What it does

This Act imposes and administers land tax in Tasmania and sets the mechanics for assessment, liability, valuation, exemptions, apportionment and recovery. Mechanically:

Liability is fixed to the owner of land at the commencement of each financial year, subject to exemptions and apportionment rules (s 10(1)-(2)). Land tax is payable for each financial year and is due on a Commissioner-determined date or, on sale/transfer, on the relevant day as defined (s 10(2); s 39(10)).
The Commissioner of State Revenue must assess land tax and issue assessments and demands to owners (s 12(1), (1A)). The Taxation Administration Act 1997 applies to land tax assessments and related processes (s 9).
The Act ties assessed land value to valuations under the Valuation of Land Act 2001, including adjustment factors determined by the Valuer-General (s 23(1); s 11(4)). It contains special valuation rules for foreign investor land tax (s 16B).
Owners with multiple parcels of the same class are aggregated; companies and related companies have specific aggregation and related‑company rules (s 24; s 31-35). Joint owners are treated as a single taxpayer and are jointly and severally liable (s 14).
The Act establishes a menu of exemptions and partial exemptions (Div 2). It provides apportionment rules where land is partly exempt (conservation covenants, parks, flood prevention structures) or partly used as principal residence or primary production (ss 19A-19C; ss 26-27; s 30A).
The Act creates Division 1A, foreign investor land tax, imported into the Act on 1 July 2022. Division 1A defines foreign person/foreign trust by reference to the Duties Act 2001, prescribes when foreign investor land tax applies to general land capable of residential use, sets folio-based assessment rules and valuation methods for that component, and provides the Commissioner with powers to determine foreign status and land use capability (ss 16A-16J).

Current sections

Direct links to the current provisions in Land Tax Act 2000.

Part 1

Preliminary

Part 1 Preliminary

Short title

1 Short title

This Act may be cited as the Land Tax Act 2000 .

Commencement

2 Commencement

This Act commences on 1 January 2001.

Interpretation

3 Interpretation

[Section 3 Amended by No. 5 of 2010, s. 4, Applied:01 Jul 2010] In this Act, unless the contrary intention appears –[Section 3 Amended by No. 39 of 2006, s. 36, Applied:01 Jan 2007]

agent includes a person who –

(a) [Section 3 Amended by No. 60 of 2002, s. 23, Applied:01 Jul 2002] for or on behalf of any other person –

(i) has the control, receipt or disposal of any real property, personal property, income or money belonging to that other person; or

(ii) directly or indirectly remits income or money belonging to that other person to that person; or

(iii) [Section 3 Amended by No. 60 of 2002, s. 23, Applied:01 Jul 2002] directly or indirectly sells or otherwise disposes of any real property or personal property belonging to that other person; or

(b) [Section 3 Amended by No. 60 of 2002, s. 23, Applied:01 Jul 2002] directly or indirectly sells or otherwise disposes of any real property belonging to another person;

[Section 3 Amended by No. 16 of 2022, s. 4, Applied:01 Jul 2022]

[Section 3 Amended by No. 16 of 2022, s. 4, Applied:01 Jul 2022] assessed land value means –

(a) in relation to the value of land for the purposes of determining the amount of land tax, other than foreign investor land tax, that is payable – the value as calculated under section 23 ; or

(b) in relation to the value of land for the purposes of determining the amount of land tax, that is foreign investor land tax, that is payable – the value of the land as calculated under section 16A(2)(b) or section 16B , as applicable;

[Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] assessment means assessment as defined in the Taxation Administration Act 1997 ;

business includes any profession, trade, employment, vocation or calling, other than the occupation as an employee;

[Section 3 Amended by No. 21 of 2014, s. 13, Applied:09 Dec 2014] certified forest practices plan has the same meaning as in the Forest Practices Act 1985 ;

charitable institution is an institution that, in the opinion of the Commissioner, is established solely for charitable purposes and not for profit or gain;

Commissioner means the Commissioner of State Revenue appointed under the Taxation Administration Act 1997 ;

community service organisation means an organisation, association, society or club that, in the opinion of the Commissioner, is established for community service purposes;

cooperative housing society means a registered society within the meaning of the Co-operative Housing Societies Act 1963 ;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] day-procedure centre means premises at which a person is admitted for medical treatment and discharged on the same day, but does not include –

(a) such premises conducted by or on behalf of the State or the Commonwealth; or

(b) a hospital or other health service conducted by or on behalf of the State or the Commonwealth; or

(c) a private hospital; or

(d) a residential care service;

dwelling includes a flat or structure used as a residence;

[Section 3 Amended by No. 36 of 2004, s. 28, Applied:01 Jul 2005] educational institution means –

(a) the University of Tasmania; or

(b) the Australian Maritime College; or

(c) an institution, conducted by or on behalf of the State government, that provides post-secondary vocational and educational training; or

(d) [Section 3 Amended by No. 47 of 2016, s. 13, Applied:10 Jul 2017] a school within the meaning of the Education Act 2016 ;

exempt land means land exempted under Division 2 of Part 2 ;

flat means –

(a) a room or suite of rooms designed or adapted for separate occupation; and

(b) any separate car parking accommodation or other separate facility located on or within the same parcel of land as that on which the building containing the room or suite of rooms is constructed;

[Section 3 Amended by No. 21 of 2014, s. 13, Applied:09 Dec 2014] Forest Practices Authority means the body continued by section 4AA of the Forest Practices Act 1985 under the name "Forest Practices Authority";

general land is land referred to in section 8 ;

[Section 3 Amended by No. 40 of 2012, s. 8, Applied:22 Nov 2012] Government Business Enterprise has the same meaning as in the Government Business Enterprises Act 1995 ;

home-unit company means a company in which all the issued shares are owned by persons each of whom has an exclusive right to occupy a flat which forms part of a building on land owned by a home-unit company;

[Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] interest means interest as defined in the Taxation Administration Act 1997 ;

land includes a stratum flat;

land tax means tax imposed by this or any other land tax rating Act;

land tax rating Act means an Act any or all of the provisions of which fix a scale of land tax;

[Section 3 Amended by No. 102 of 2001, Sched. 2, Applied:28 Jun 2002] land value means the value of land as assessed under the Valuation of Land Act 2001 ;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] medical establishment means –

(a) a day-procedure centre; or

(b) a private hospital; or

(c) a residential care service;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] [Section 3 Amended by No. 82 of 2009, s. 7, Applied:11 Dec 2009]

[Section 3 Amended by No. 82 of 2009, s. 7, Applied:11 Dec 2009] owner has the meaning given by section 3A ;

[Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] penalty tax means a penalty tax as defined in the Taxation Administration Act 1997 ;

[Section 3 Amended by No. 5 of 2010, s. 4, Applied:01 Jul 2010] prescribed dwelling means a permanent building of predominantly residential character affixed to land for which human occupation or habitation is not forbidden by a closure order made by a council under section 87 of the Public Health Act 1997 ;

primary production land means land referred to in section 7 ;

principal residence means a dwelling used as the main place of residence;

principal residence land means land referred to in section 6 ;

[Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008]

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] private hospital means premises at which a person is provided for fee, gain or reward with medical, surgical or other treatment, or accommodation for the purposes of such treatment, and with ancillary nursing care but does not include –

(a) such premises conducted by or on behalf of the State or the Commonwealth; or

(b) a day-procedure centre; or

(c) a residential care service;

[Section 3 Amended by No. 5 of 2010, s. 4, Applied:01 Jul 2010] qualifying home business means a business –

(a) operated from land on which a prescribed dwelling is located; and

(b) operated from that prescribed dwelling or a building ordinarily found on residential land that is not of a solely commercial character; and

(c) operated by a person who is the owner of the land or spouse, sibling, child or parent of the owner of the land; and

(d) for which the land is the sole permanent business premises of that person; and

(e) for the operation of which no more than 50% of the floor area of the prescribed dwelling is ordinarily used;

[Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] reassessment means reassessment as defined in the Taxation Administration Act 1997 ;

registered trustee company means –

(a) a trustee company as defined in the Trustee Companies Act 1953 or in a similar law of another State or a Territory of the Commonwealth; or

(b) the Public Trustee as defined in the Public Trustee Act 1930 ;

related companies means companies that are related as provided by section 31 ;

related person, in relation to an owner, means –

(a) the spouse or former spouse of the owner; or

(b) [Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] if the owner is deceased, the beneficiary of the estate of the owner; or

(c) a beneficiary of a trust appointed by a court; or

(d) a shareholder of a home-unit company or a spouse or former spouse of the shareholder; or

(e) [Section 3 Amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] a person with an exclusive right to occupy a flat owned by a retirement village or a spouse or former spouse of that person; or

(f) [Section 3 Amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] the person with whom the owner is in a caring relationship which is the subject of a deed of relationship registered under Part 2 of the Relationships Act 2003 ;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008]

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] residential care service means premises where accommodation and personal care or nursing are provided to an elderly person who is not a member of the immediate family of the proprietor of the service, but does not include a service providing accommodation for persons otherwise living independently, even though the provision of accommodation may or may not include domestic services such as the preparation of meals, cleaning services and laundry services;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] retirement village means a complex of residential premises, including adjacent land, established for retired persons and their spouses, or predominantly for retired persons and their spouses –

(a) if before or on becoming a resident of the complex a retired person or spouse, or both, is required to pay a contribution to the operator of the complex; and

(b) if any one or more of the following situations apply:

(i) a residential premises in the complex is occupied by a retired person and spouse by reason of a contract, lease or licence for the residency of the premises to which the retired person or spouse, or both, is a party;

(ii) a residential premises in the complex is occupied by a retired person and spouse by a right of occupation conferred by the ownership of shares by the retired person or spouse, or both;

(iii) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to a right or option of the operator to buy back those premises;

(iv) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to conditions restricting the right of the retired person or spouse, or both, to dispose of those premises;

(v) other prescribed circumstances exist;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] retirement village company means a company that operates a retirement village;

[Section 3 Amended by No. 5 of 2010, s. 4, Applied:01 Jul 2010] [Section 3 Amended by No. 21 of 2011, s. 14, Applied:01 Jul 2011] [Section 3 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 3 Amended by No. 36 of 2004, s. 28, Applied:01 Jul 2005]

shareholder includes member or stockholder;

[Section 3 Amended by No. 47 of 2011, s. 14, Applied:07 Dec 2011] special disability trust has the meaning it has in section 1209L of the Social Security Act 1991 of the Commonwealth;

[Section 3 Amended by No. 45 of 2003, Sched. 1, Applied:01 Jan 2004] spouse, in relation to a person, includes the person who is in a significant relationship, within the meaning of the Relationships Act 2003 , with that person;

[Section 3 Amended by No. 21 of 2014, s. 13, Applied:09 Dec 2014] State Permanent Forest Estate Policy means the policy of that name referred to in section 4C(fb) of the Forest Practices Act 1985 ;

[Section 3 Amended by No. 102 of 2001, Sched. 2, Applied:28 Jun 2002] stratum flat means a flat in respect of which a separate valuation made under the Valuation of Land Act 2001 is in force;

taxpayer means a person who is liable to pay land tax;

[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008] transfer, in relation to land, means the passage of an estate or interest in land from one person to another person –

(a) by an act done by any means by the transferor with that intention, regardless of whether or not consideration is given; or

(b) by operation of law, including but not limited to a transfer on forfeiture of the land under an Act, on inheritance or descent on the death of the person, on the bankruptcy or administration of the person and on the order of a court;

trustee includes –

(a) a person appointed or constituted trustee by any act of parties, order, declaration of a court or operation of law; and

(b) an executor or administrator, guardian, committee, receiver or liquidator; and

(c) a person who –

(i) has the administration or control of income affected by any express or implied trust; or

(ii) is acting in any fiduciary capacity; or

(iii) has the possession, control or management of the income of a person under any legal or other disability.

Owner of land

3A Owner of land

[Section 3A Inserted by No. 82 of 2009, s. 8, Applied:11 Dec 2009]

(1) In respect of land –

owner means –

(a) [Section 3A Subsection (1) amended by No. 40 of 2012, s. 13, Applied:01 Jul 2012] the person in whom the estate in fee simple is vested; or

(b) a person, or a person of a class, prescribed by the regulations for the purposes of this definition.

(1A) [Section 3A Subsection (1A) inserted by No. 40 of 2012, s. 13, Applied:01 Jul 2012] For the purposes of subsection (1) , the person in whom the estate in fee simple is vested is, unless the Commissioner on reasonable grounds determines otherwise, the person who appears, from a folio of the Register kept under section 33 of the Land Titles Act 1980 , to be the owner of that estate.

(2) If a person appears by a folio of the Register kept under section 33 of the Land Titles Act 1980 to be entitled, in respect of any land, to an estate of freehold for his or her life, that person is taken to be the owner of the land instead of the person entitled to the estate in fee simple in remainder.

Joint tenants to be treated as tenants in common

3B Joint tenants to be treated as tenants in common

[Section 3B Inserted by No. 21 of 2014, s. 14, Applied:09 Dec 2014] For the purposes of this Act, joint tenants in relation to land are to be taken to be tenants in common in equal shares in relation to the land.

Defined terms in land tax rating Act

4 Defined terms in land tax rating Act

Any term defined in this Act when used in a land tax rating Act has the same meaning as so defined unless the context otherwise indicates.

Exclusive right of occupation

5 Exclusive right of occupation

A person has an exclusive right to occupy a flat even if the person –

(a) lets the flat or part of the flat to another person; or

(b) shares the occupation of the flat with one or more persons.

Principal residence land

6 Principal residence land

(1) [Section 6 Subsection (1) amended by No. 46 of 2008, s. 29, Applied:18 Nov 2008] [Section 6 Subsection (1) amended by No. 60 of 2002, s. 24, Applied:01 Jul 2002] [Section 6 Subsection (1) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] Principal residence land is land on which the principal residence of an owner of at least a 50% interest in the land or a related person of such an owner is situated.

(2) The Commissioner is to determine that adjoining land is principal residence land if satisfied that –

(a) the land is on a separate title held by the owner of the principal residence land; and

(ab) [Section 6 Subsection (2) amended by No. 41 of 2013, s. 34, Applied:21 Oct 2013] there is no dwelling on the land that is used as a place of residence; and

(b) the land is used by that owner solely in conjunction with the principal residence land; and

(c) [Section 6 Subsection (2) amended by No. 46 of 2008, s. 29, Applied:18 Nov 2008] the owner does not receive any income from the use of that land; and

(d) [Section 6 Subsection (2) amended by No. 46 of 2008, s. 29, Applied:18 Nov 2008] the owner of at least a 50% interest in the principal residence land is also the owner of at least a 50% interest in the adjoining land.

(3) The Commissioner, on application by a trustee of a trust, is to determine that land is principal residence land for a financial year if –

(a) the land is held by –

(i) a registered trustee company; or

(ii) an executor, administrator, guardian, committee, receiver or liquidator; or

(iia) [Section 6 Subsection (3) amended by No. 47 of 2011, s. 15, Applied:07 Dec 2011] the trustee of a special disability trust; or

(iii) [Section 6 Subsection (3) amended by No. 41 of 2013, s. 34, Applied:21 Oct 2013] a trustee appointed by a court; or

(iv) [Section 6 Subsection (3) amended by No. 41 of 2013, s. 34, Applied:21 Oct 2013] the trustee of a fixed trust in which all of the beneficiaries are individually named or are descendants of individually named beneficiaries; and

(b) the principal residence of a beneficiary of the trust is situated on the land as at 1 July in that financial year; and

(c) the Commissioner is satisfied that the beneficiary does not own any other principal residence land.

(3A) [Section 6 Subsection (3A) inserted by No. 41 of 2013, s. 34, Applied:21 Oct 2013] For the purposes of subsection (3)(b) , a person is taken to be a beneficiary of a fixed trust referred to in subsection (3)(a)(iv) only if the person would be entitled, on the winding up of the trust, to 50% or more of the value of the income and capital of the trust.

(4) The Commissioner, on application by a company, is to determine that land is principal residence land for a financial year, if –

(a) [Section 6 Subsection (4) amended by No. 60 of 2002, s. 24, Applied:01 Jul 2002] the land is beneficially owned by the company; and

(b) the principal residence of a person who owns 50% or more of shares in the company is situated on the land as at 1 July in that financial year; and

(c) [Section 6 Subsection (4) amended by No. 40 of 2006, s. 22, Applied:01 Jul 2007] the Commissioner is satisfied that the person does not own any other principal residence land; and

(d) [Section 6 Subsection (4) amended by No. 40 of 2006, s. 22, Applied:01 Jul 2007] the Commissioner is satisfied that the person, by reason of his or her ownership of 50% or more shares in another company, does not have another principal residence situated on other land which –

(i) is beneficially owned by that other company; and

(ii) has been determined under this subsection to be principal residence land.

(5) The Commissioner is to determine that land owned by a home-unit company is principal residence land if any flat on that land is the principal residence of a person owning shares in the home-unit company.

(6) [Section 6 Subsection (6) omitted by No. 8 of 2008, s. 30, Applied:01 Jul 2008] . . . . . . . .

(7) The Commissioner is to determine that a part of land owned by a cooperative housing society is principal residence land if that part is used for residential purposes.

(8) [Section 6 Subsection (8) inserted by No. 8 of 2008, s. 30, Applied:01 Jul 2008] If a person occupies residential premises in a retirement village as his or her principal place of residence, any other land owned by the person is not that person's principal place of residence.

(9) [Section 6 Subsection (9) inserted by No. 10 of 2017, s. 14, Applied:01 Jul 2017] Subsections (10) and (11) apply in relation to land in relation to a financial year only if, but for those subsections, the land would not, under this section, be principal residence land in relation to that financial year.

(10) [Section 6 Subsection (10) inserted by No. 10 of 2017, s. 14, Applied:01 Jul 2017] This subsection and subsection (11) apply to land in relation to a financial year (in this section referred to as the relevant financial year) beginning on 1 July of that year (the assessment day) if –

(a) at 1 July in the previous financial year (in this section referred to as the critical date), land is principal residence land under subsection (1) ; and

(b) the person who –

(i) was the sole owner of the land on the critical date; or

(ii) is a person who the Commissioner determines is to be taken to be the sole owner of the land on the critical date –

dies on or after the critical date and before the assessment day; and

(c) the principal residence of that person was, on the critical date, situated on the land; and

(d) the land is not, after the critical date and before the assessment day –

(i) sold in whole or in part; or

(ii) transferred, in whole or in part, other than to the personal representative of the deceased person.

(11) [Section 6 Subsection (11) inserted by No. 10 of 2017, s. 14, Applied:01 Jul 2017] If subsection (10) applies to land in relation to a relevant financial year –

(a) the land is taken to be, on the assessment day, principal residence land; and

(b) section 26 does not apply in relation to the land for the relevant financial year.

(12) [Section 6 Subsection (12) inserted by No. 10 of 2017, s. 14, Applied:01 Jul 2017] If –

(a) subsection (10) applies to land in relation to a relevant financial year; and

(b) another area of land was, at the critical date, adjoining land under subsection (2) in relation to the land referred to in paragraph (a) ; and

(c) the adjoining land satisfies, on the assessment day, the requirements of subsection (2)(a) , (ab) and (d) ; and

(d) no income is derived from the adjoining land after the critical date and before the assessment day; and

(e) the adjoining land is not, after the critical date and before the assessment day –

(i) sold in whole or in part; or

(ii) transferred, in whole or in part, other than to the personal representative of the deceased person –

the adjoining land is taken to be, on the assessment day, principal residence land and section 26 does not apply in relation to the adjoining land for the relevant financial year.

6A.

[Section 6A Inserted by No. 5 of 2010, s. 5, Applied:01 Jul 2010] [Section 6A Subsection (4) amended by No. 14 of 2011, s. 21, Applied:01 Jul 2010] [Section 6A Subsection (4) amended by No. 14 of 2011, s. 17, Applied:28 Jun 2011] [Section 6A Repealed by No. 21 of 2011, s. 15, Applied:01 Jul 2011]

Primary production land

7 Primary production land

(1) Land is primary production land if it is –

(a) used substantially for the business of primary production; or

(b) declared a private timber reserve under the Forest Practices Act 1985 ; or

(c) [Section 7 Subsection (1) amended by No. 8 of 2008, s. 31, Applied:01 Jul 2008] [Section 7 Subsection (1) amended by No. 50 of 2013, Sched. 1, Applied:11 Dec 2013] permanent timber production zone land within the meaning of the Forest Management Act 2013 ; or

(d) [Section 7 Subsection (1) amended by No. 8 of 2008, s. 31, Applied:01 Jul 2008] land in respect of which there is in effect a certified forest practices plan, being a plan certified by the Forest Practices Authority under section 19 of the Forest Practices Act 1985 in accordance with the State Permanent Forest Estate Policy.

(1A) [Section 7 Subsection (1A) inserted by No. 8 of 2008, s. 31, Applied:01 Jul 2008] [Section 7 Subsection (1A) omitted by No. 21 of 2014, s. 15, Applied:09 Dec 2014] . . . . . . . .

(2) The business of primary production means any one or more of the following carried out in a business-like manner with a reasonable expectation of profit:

(a) cultivating land to sell the produce of the cultivation;

(b) maintaining animals or poultry for sale or selling their natural increase or bodily produce;

(c) keeping bees to sell their honey;

(d) commercial fishing and cultivating aquatic plants or animals, including the preparation for fishing and the storage and preservation of fish and fishing gear;

(e) cultivating or propagating for sale plants, seedlings, mushrooms or orchids.

General land

8 General land

General land is land that is not –

(a) principal residence land; or

(b) [Section 8 Amended by No. 14 of 2011, s. 18, Applied:28 Jun 2011] [Section 8 Amended by No. 21 of 2011, s. 16, Applied:01 Jul 2011] primary production land.

(c) [Section 8 Amended by No. 14 of 2011, s. 18, Applied:28 Jun 2011] [Section 8 Amended by No. 21 of 2011, s. 16, Applied:01 Jul 2011] . . . . . . . .

Application of other Act

9 Application of other Act

The Taxation Administration Act 1997 applies to land tax.

Part 2

Land tax

Part 2 Land tax

Division 1

Liability

Division 1 Liability

Liability for land tax

10 Liability for land tax

(1) Land tax is payable in respect of land that is not exempt land by the person who is the owner of the land as at the commencement of the financial year.

(2) [Section 10 Subsection (2) amended by No. 21 of 2014, s. 16, Applied:09 Dec 2014] Land tax is payable in respect of each financial year and is due on a date the Commissioner determines or, if there is a sale, or transfer, of land by an owner of land by whom land tax is payable, is due on the relevant day, within the meaning of section 39 , in relation to the sale or transfer, whichever date occurs first.

(3) [Section 10 Subsection (3) amended by No. 36 of 2004, s. 29, Applied:01 Jul 2005] Except as provided by Division 11 of Part 9 of the Local Government Act 1993 , land tax is a first charge on the land in priority to all mortgages, rates, charges, liens and encumbrances.

(4) [Section 10 Subsection (4) inserted by No. 16 of 2022, s. 5, Applied:01 Jul 2022] For the avoidance of doubt, land tax payable under this section includes any land tax that is imposed under Division 1A .

List of owners

11 List of owners

(1) The Commissioner is to maintain a list containing –

(a) details of all land in the State; and

(b) details of the owners of the land.

(2) [Section 11 Subsection (2) amended by No. 102 of 2001, Sched. 2, Applied:28 Jun 2002] [Section 11 Subsection (2) omitted by No. 10 of 2017, s. 15, Applied:01 Jul 2017] . . . . . . . .

(3) If there is a change in ownership of land, that change takes effect on the date on which the contract for the sale of the land is completed.

(4) The Valuer-General is to provide the Commissioner details of the valuation of land –

(a) at 1 July in each year; and

(b) whenever the valuation is changed during that year.

(5) If it appears to the Commissioner that a person has become the owner of the land and the Commissioner has not received any details or advice, the Commissioner, by notice served on the person, may require the person to state any interest in the land.

(6) The statement is to be –

(a) by statutory declaration; and

(b) lodged with the Commissioner within 14 days after service of the notice.

Assessment of land tax

12 Assessment of land tax

(1) [Section 12 Subsection (1) substituted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] The Commissioner is to assess land tax payable in respect of land.

(1A) [Section 12 Subsection (1A) inserted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] If land tax is payable by an owner of land, the Commissioner is to issue to the owner –

(a) an assessment of land tax payable; and

(b) a demand for the payment of the land tax.

(2) [Section 12 Subsection (2) amended by No. 16 of 2022, s. 6, Applied:01 Jul 2022] A person who receives an assessment of land tax and considers that he or she was not the owner of the land as at the commencement of the financial year may apply to the Commissioner to reassess the liability for that land tax.

(3) If the Commissioner is satisfied that a person was not the owner of the land at the commencement of the financial year, the Commissioner is to issue –

(a) an amended assessment to that person; and

(b) an assessment to the person who was the owner of the land at the commencement of the financial year.

Payment by instalments

13 Payment by instalments

(1) [Section 13 Subsection (1) amended by No. 8 of 2021, s. 15, Applied:01 Jul 2021] If the amount of land tax payable in any financial year exceeds $500, the Commissioner may accept payment of land tax for that financial year in 3 instalments.

(2) If a taxpayer fails to pay the first or second instalment, the Commissioner may require the taxpayer to pay the full amount within a specified period.

Joint owners

14 Joint owners

(1) Land tax is payable by joint owners of land.

(2) Joint owners are –

(a) taken to be a single taxpayer; and

(b) jointly and severally liable for the full payment of the tax without regard to the relative shares or interests in the land.

(3) [Section 14 Subsection (3) inserted by No. 16 of 2022, s. 7, Applied:01 Jul 2022] For the purposes of Division 1A and the determination of foreign investor land tax within the meaning of that Division, subsection (2)(a) does not apply.

Trustees and agents

15 Trustees and agents

(1) A trustee of land is –

(a) to be assessed for land tax in respect of that land in a representative capacity; and

(b) liable for any land tax in respect of the land as if the land were the trustee's.

(2) An assessment of land tax payable as a trustee is separate from an individual assessment of land tax payable by the trustee.

(3) If an owner of land is represented by an agent, the agent is liable for any land tax in respect of that land.

(4) Any agent or trustee is –

(a) to do anything required to be done by the owner under this Act; and

(b) subject to the same penalty or liability for any neglect, refusal or default in respect of any obligation or requirement of this Act as the person whom the agent or trustee represents would be subject to.

Notice of change in use of land

16 Notice of change in use of land

[Section 16 Amended by No. 36 of 2004, s. 30, Applied:01 Jul 2005] [Section 16 Amended by No. 5 of 2010, s. 6, Applied:01 Jul 2010] [Section 16 Amended by No. 21 of 2011, s. 17, Applied:01 Jul 2011] [Section 16 Substituted by No. 21 of 2014, s. 17, Applied:09 Dec 2014] An owner of land must, within 30 days, notify the Commissioner in writing, if –

(a) the land ceases to be principal residence land, ceases to be primary production land, ceases to be exempt land or ceases to be land to which section 30A applies; or

(b) a factor that is relevant to determining whether or not, or the extent to which, the land, or a part of the land, is principal residence land, primary production land or exempt land, has altered; or

(c) all or part of the land has ceased to be, or has become, land that the Commissioner is required to apportion under section 19A , 19B or 19C or section 30A .

Penalty: Fine not exceeding 10 penalty units.

Division 1A

Foreign investor land tax

Division 1A Foreign investor land tax

16A

Interpretation

16A Interpretation

[Section 16A of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) In this Division –

foreign corporation has the same meaning as in the Duties Act 2001 ;

foreign investor land tax means the component of land tax that is imposed under this Division;

foreign natural person has the same meaning as in the Duties Act 2001 ;

foreign person has the same meaning as in the Duties Act 2001 ;

foreign trust has the same meaning as in the Duties Act 2001 ;

foreign trustee has the same meaning as in the Duties Act 2001 .

(2) For the purposes of this Division –

(a) a reference to general land includes a reference to any part of land, to which part of land the Commissioner has apportioned, under Division 4 , the land value as general land; and

(b) the value of the part of land is, despite section 16B , the value so apportioned under Division 4 .

16B

How assessment or reassessment of land to be made

16B How assessment or reassessment of land to be made

[Section 16B of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) An assessment, or reassessment, of the liability for foreign investor land tax is to be made in respect of each folio of the Register kept under section 33 of the Land Titles Act 1980 in respect of the land to which the assessment or reassessment relates.

(2) If –

(a) there is a folio of the Register kept under section 33 of the Land Titles Act 1980 in respect of land to which an assessment or reassessment relates; and

(b) a determination of the value of the land has been made under the Valuation of Land Act 2001 –

the assessed land value of the land is the value specified in the determination on applying any relevant adjustment factor determined by the Valuer-General under Part 9A of that Act.

(3) If –

(a) an area of land (the initial area of land) has been divided into areas of land (the subsequent areas) consisting of –

(i) lots, or lots and common property, on a strata plan within the meaning of the Strata Titles Act 1998 ; or

(ii) lots created after land has been subdivided within the meaning of Part 3 of the Local Government (Building and Miscellaneous Provisions) Act 1993 ; or

(iii) areas of land that are distinguishable from each other; and

(b) folios of the Register kept under section 33 of the Land Titles Act 1980 have not been, before 1 July of the financial year to which the assessment, or reassessment relates, issued in respect of the subsequent areas of land –

an assessment, or reassessment, in relation to the initial area of land, of the liability for foreign investor land tax is to be made in respect of each of the subsequent areas of land as if, for each of the subsequent areas, a folio of the Register kept under section 33 of the Land Titles Act 1980 had been issued in respect of the subsequent area of land.

(4) Subsection (5) applies in relation to an area of land (referred to in this subsection and subsection (5) as the relevant land) if –

(a) a folio of the Register kept under section 33 of the Land Titles Act 1980 has been issued, or is, under subsection (3) , taken to have been issued, in relation to the relevant land; and

(b) a determination of the value of the relevant land has not been made under the Valuation of Land Act 2001 , except as part of a larger area of land (referred to in subsection (5) as the larger area of land) to which one or more other folios of the Register kept under section 33 of the Land Titles Act 1980 have been issued or are taken under subsection (3) to have been issued.

(5) For the purposes of an assessment, or reassessment, of liability for foreign investor land tax, if this subsection applies in relation to relevant land, the value of the relevant land is to be determined by multiplying the determination of the value of the larger area of land made under the Valuation of Land Act 2001 (including any relevant adjustment factor determined by the Valuer-General under Part 9A of that Act) by the proportion that the relevant land bears to the larger area of land.

(6) Sections 23, 24 and 25 do not apply, for the purposes of this Division, in relation to the determination of the land value of land to which this section applies.

16C

Application of foreign investor land tax

16C Application of foreign investor land tax

[Section 16C of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) Subject to this Division, an owner of land is liable to pay foreign investor land tax in respect of the land for a financial year if, at the commencement of the financial year –

(a) the land is general land –

(i) that is vacant land on which a building may be lawfully constructed and occupied as a place of residence so that the land is capable of being lawfully used, solely or primarily, for residential purposes; or

(ii) that is capable of being lawfully used solely, or primarily, for residential purposes; or

(iii) that includes a building, or part of a building, which is being, or has begun to be, constructed, refurbished, renovated or extended, if the work, when completed, will result in the land being capable of being lawfully used solely, or primarily, for residential purposes; and

(b) one or more owners of the land are foreign persons –

(i) who acquired an interest in the land, as a result of a dutiable transaction under the Duties Act 2001 , or by right of survivorship, on or after 1 July 2022; or

(ii) who became foreign persons, other than foreign natural persons, on or after 1 July 2022.

(2) For the purposes of this section, if –

(a) an owner of land is a foreign person who acquired an interest in land before 1 July 2022; and

(b) on or after 1 July 2022, the foreign person acquired a further interest in the land as a result of a dutiable transaction under the Duties Act 2001 or by right of survivorship –

all of the foreign person’s interest in the land is taken to have been acquired on or after 1 July 2022.

(3) If, at the commencement of a financial year, foreign investor land tax is payable in respect of land, this section applies only to the percentage of the land –

(a) in which a foreign person holds, at the commencement of that financial year, an interest that is acquired on or after 1 July 2022; or

(b) held by a foreign person (except a foreign natural person) who became a foreign person on or after 1 July 2022.

(4) For the avoidance of doubt, an interest under subsection (3) includes an interest that the person is taken, by virtue of subsection (2) , to have acquired on or after 1 July 2022.

16D

Non-application of foreign investor land tax

16D Non-application of foreign investor land tax

[Section 16D of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) Section 16C does not apply to general land on which a building is being lawfully used solely, or primarily, as one of the following premises:

(a) a commercial establishment whose primary purpose is to offer short-term accommodation, or lodging, to persons for consideration;

(b) a hostel or boarding house;

(c) premises that are primarily used, to provide residential accommodation, by or on behalf of –

(i) a school, within the meaning of the Education Act 2016 ; or

(ii) TasTAFE, within the meaning of the Education Act 2016 ; or

(iii) an institution within the meaning of the Higher Education Funding Act 1988 of the Commonwealth;

(d) a residential care service;

(e) a retirement village.

(2) For the purposes of subsection (1) , premises that are short stay premises, within the meaning of the Short Stay Accommodation Act 2019 , are not a commercial establishment.

16E

Reassessment of land tax if trust is not foreign trust

16E Reassessment of land tax if trust is not foreign trust

[Section 16E of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) For the purposes of determining whether foreign investor land tax is payable in respect of land for a financial year, a trust is not a foreign trust for the financial year if –

(a) at the commencement of the financial year, the trust was a foreign trust; and

(b) under the terms of the trust deed, a trustee of the trust has a power or discretion as to the distribution of the capital of the trust estate to a person or a member of a class of persons; and

(c) the trust deed for the trust is amended no later than 6 months after the date on which the notice of assessment, for land tax that includes an amount for foreign investor land tax, has been issued, under the Taxation Administration Act 1997 , in respect of the land for the financial year; and

(d) as a result of the amendment to the trust deed, the trust is not a foreign trust.

(2) If –

(a) a trust is not a foreign trust in respect of a financial year by virtue of subsection (1) ; and

(b) foreign investor land tax was payable in respect of the land held by a trustee on behalf of the trust in the financial year –

the trustee may apply to the Commissioner, in writing, to reassess the foreign investor land tax payable in respect of the land for the financial year.

(3) If the Commissioner receives an application under subsection (2) for the reassessment of the foreign investor land tax payable in respect of the land held by a trustee on behalf of the trust for a financial year, the Commissioner must –

(a) reassess the foreign investor land tax payable for the financial year as if, at the commencement of the financial year, the trust was not a foreign trust; and

(b) refund any amount of foreign investor land tax, paid in respect of the land for the financial year, that is in excess of the amount of foreign investor land tax so reassessed.

16F

Determination as to whether person is foreign person or land is capable of certain use

16F Determination as to whether person is foreign person or land is capable of certain use

[Section 16F of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) For the purposes of this Division and for the avoidance of doubt, the Commissioner may make a determination that a person is a foreign person if the Commissioner is satisfied, on the basis of any information available to the Commissioner, that the person is a foreign person.

(2) For the purposes of this Division, the Commissioner may make a determination that a person is a foreign person if the person has failed to provide to the Commissioner, within the period specified in a notice to the person under section 65 of the Taxation Administration Act 1997 or any extended period that the Commissioner allows, information that the Commissioner requires in order to determine whether the person is a foreign person.

(3) For the purposes of this Division, the Commissioner may make a determination that land is, or will be, capable of being lawfully used primarily for residential purposes if the Commissioner is satisfied, on reasonable grounds, that at least 50% of the land is, or will be, capable of being used for such a purpose, whether or not the land is, or will be, capable of use for another purpose.

16G

Determination that owner of land is not foreign person

16G Determination that owner of land is not foreign person

[Section 16G of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) An owner of land may apply to the Commissioner, in writing, for a determination under this section, in respect of a financial year, if –

(a) the owner was a foreign person at the commencement of the financial year; and

(b) as a result of being a foreign person, the owner is liable to pay foreign investor land tax in respect of the financial year.

(2) After considering an application under subsection (1) in respect of a financial year, the Commissioner may –

(a) determine that the applicant is not a foreign person, in respect of the financial year, for the purposes of this Act; or

(b) refuse to grant a determination under this section to the applicant.

(3) If the Commissioner makes a determination under subsection (2)(a) that an applicant is not a foreign person, in respect of a financial year, for the purposes of this Act, the Commissioner must –

(a) reassess the foreign investor land tax payable in respect of the land for the financial year as if, at the commencement of the financial year, the applicant was not a foreign person for the purposes of this Act; and

(b) refund any amount of foreign investor land tax paid by the person for the financial year that is in excess of the amount of foreign investor land tax so reassessed.

(4) A determination of the Commissioner under subsection (2) is a non-reviewable decision within the meaning of the Taxation Administration Act 1997 .

(5) If a determination under subsection (2)(a) was made as a result of an application containing, or the applicant providing, false or misleading information, the Commissioner may –

(a) revoke the determination; and

(b) require the applicant to pay the foreign investor land tax that is payable for the financial year to which the application relates.

16H

Commissioner may publish circumstances where owner of land is not foreign person

16H Commissioner may publish circumstances where owner of land is not foreign person

[Section 16H of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) The Commissioner may publish, in a manner that is freely available to members of the public, circumstances in which the owner of land is not taken to be a foreign person for the purposes of this Act.

(2) Circumstances published under subsection (1) are in force only while the circumstances remain so published.

(3) An owner of land is not a foreign person for a financial year, for the purposes of this Act, if the circumstances, published under subsection (1) , that are in force at the commencement of the financial year apply in relation to the owner of land.

(4) An owner of land may apply to the Commissioner, in writing, to reassess the foreign investor land tax paid in respect of a financial year if –

(a) the owner has paid foreign investor land tax in respect of the financial year; and

(b) the circumstances, published under subsection (1) , that are in force at the commencement of the financial year, apply in relation to the owner of land.

(5) If the Commissioner receives an application under subsection (4) and the Commissioner is satisfied that the circumstances, published under subsection (1) , that were in force at the commencement of the financial year, apply in relation to the applicant, the Commissioner must –

(a) reassess the foreign investor land tax payable for the financial year as if, at the commencement of the financial year, the applicant was not a foreign person; and

(b) refund any amount of foreign investor land tax paid by the applicant for the financial year that is in excess of the amount of foreign investor land tax so reassessed.

16I

Reassessment of land tax for certain developers of property

16I Reassessment of land tax for certain developers of property

[Section 16I of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022]

(1) In this section –

occupancy permit has the same meaning as in the Building Act 2016 ;

reassessment period, in relation to a relevant dwelling, means the period between –

(a) the acquisition of the land, on which the dwelling is situated, by the relevant person, within the definition of relevant dwelling, for that dwelling; and

(b) the issue of the occupancy permit, in respect of the dwelling, to that relevant person;

relevant dwelling means a dwelling where –

(a) the dwelling is situated on land, within Tasmania, that is acquired by a person (the relevant person) on or after 1 July 2022; and

(b) on or after that date –

(i) the laying of the foundations of the dwelling occurred; or

(ii) if no foundations are to be laid in respect of the dwelling, an equivalent act determined by the Commissioner occurred in respect of the dwelling; and

(c) the completed dwelling is capable of being lawfully used solely, or primarily, for residential purposes; and

(d) an occupancy permit is first issued, to the relevant person, in respect of the dwelling within 3 years after the relevant person acquired the land on which the dwelling is situated;

Tasmania-based foreign developer, in respect of a financial year, means a foreign person who operates a business –

(a) that acquires land within Tasmania with the aim of developing the land; and

(b) of which at least 80% of the wages of management and administration staff of the business are taxable wages, within the meaning of the Payroll Tax Act 2008 , in that year; and

(c) that operates in Tasmania for the majority of its business hours in that year.

(2) A person may apply to the Commissioner, in writing, to reassess the foreign investor land tax payable by the person for a specified financial year after the 2021-2022 financial year, if –

(a) the person is a Tasmania-based foreign developer in respect of the financial year; and

(b) the person, or the business by virtue of which the person is a Tasmania-based foreign developer for the purposes of this section, has –

(i) been issued with occupancy permits, in that year, in respect of at least 50 relevant dwellings; and

(ii) paid foreign investor land tax in respect of the land on which one or more of those relevant dwellings are situated.

(3) If the Commissioner receives an application under subsection (2) and is satisfied that the applicant meets the requirements of subsection (2) –

(a) the Commissioner must reassess the foreign investor land tax payable under this Act –

(i) in respect of the land on which each relevant dwelling, to which the application relates, is situated; and

(ii) for the reassessment period for each such relevant dwelling –

as if the applicant were not a foreign person; and

(b) the Commissioner must refund any amount of foreign investor land tax, paid in respect of land referred to in paragraph (a) for the reassessment period, that is in excess of the amount so reassessed for that land; and

(c) the applicant is not liable to pay foreign investor land tax under this Act in respect of land, on which a relevant dwelling referred to in paragraph (a) is situated, for the 12-month period that commences on the applicant being issued with the initial occupancy permit for that dwelling.

(4) Despite subsection (3) –

(a) the Commissioner must not refund an amount of foreign investor land tax paid in respect of land by an applicant; and

(b) an applicant is liable to pay foreign investor land tax under this Act in respect of land –

unless the Commissioner is satisfied that the applicant complied with all of the relevant requirements of the Foreign Investment Review Board, established by the Commonwealth Government, that apply in respect of the acquisition of the land to which the land tax relates.

16J

Notice of change in certain circumstances

16J Notice of change in certain circumstances

[Section 16J of Part 2 Inserted by No. 16 of 2022, s. 8, Applied:01 Jul 2022] An owner of land must, within 30 days after one or more of the following changes occur, notify the Commissioner in writing of the change:

(a) the owner of land ceases to be liable to pay foreign investor land tax, under this Division, in respect of the land;

(b) the owner of land becomes liable to pay foreign investor land tax, under this Division, in respect of the land.

Penalty: Fine not exceeding 10 penalty units.

Division 2

Exempt land

Division 2 Exempt land

Exempt Crown and public lands

17 Exempt Crown and public lands

(1) Land tax is not payable in respect of the following:

(a) [Section 17 Subsection (1) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] Crown land;

(b) public roads and public cemeteries that are not the property of any joint stock or public company;

(c) [Section 17 Subsection (1) amended by No. 65 of 2003, s. 6, Applied:01 Jul 2004] public recreation grounds and reserves held by a State Government body;

(d) land on which is built a public library or public museum;

(e) [Section 17 Subsection (1) amended by No. 65 of 2003, s. 6, Applied:01 Jul 2004] [Section 17 Subsection (1) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] .  .  .  .  .  .  .  .

(f) land owned by any association or society used solely by it for holding public exhibitions and not for profit or gain.

(2) For the purpose of subsection (1) –

(a) [Section 17 Subsection (2) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] land owned by or vested in a Government Business Enterprise is not –

(i) Crown land; or

(ii) land the property of and occupied by or on behalf of the Crown; or

(iii) land vested in trust for public purposes; and

(b) [Section 17 Subsection (2) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] .  .  .  .  .  .  .  .

(3) [Section 17 Subsection (3) inserted by No. 65 of 2003, s. 6, Applied:01 Jul 2004] [Section 17 Subsection (3) omitted by No. 40 of 2012, s. 9, Applied:22 Nov 2012] .  .  .  .  .  .  .  .

(4) [Section 17 Subsection (4) inserted by No. 65 of 2003, s. 6, Applied:01 Jul 2004] In this section –[Section 17 Subsection (4) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012]

State Government body means a State Service Agency, a statutory authority, a State-owned company or a Government Business Enterprise;

State-owned company means a company incorporated under the Corporations Act that is controlled by the Crown, a Government Business Enterprise or a statutory authority or another company that is so controlled;

statutory authority means a body or authority, whether incorporated or not, that is established or constituted by or under an Act or under the Royal Prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority but does not include a State Service Agency.

Exempt trust land

18 Exempt trust land

Land tax is not payable in respect of the following:

(a) [Section 18 Amended by No. 36 of 2004, s. 31, Applied:01 Jul 2005] [Section 18 Amended by No. 8 of 2008, s. 32, Applied:01 Jul 2008] land used for purposes related to a medical establishment or convalescent home and owned by, or in trust for or vested in, any person or body having the management or control of the medical establishment or convalescent home;

(b) land owned by, or in trust for or vested in, a religious denomination or religious society and used solely –

(i) for religious, charitable or educational purposes; or

(ii) for the support of aged or infirm clergy or ministers of the religious denomination or religious society or their spouses, widows, widowers or dependent children; or

(iii) as a place of worship for members of the religious denomination, religious society or a religious order; or

(iv) as a place of residence for clergy or ministers of the religious denomination or religious society or for members of a religious order;

(c) land owned by, or in trust for or vested in, a religious denomination or religious society, the proceeds of which are applied for a purpose specified in paragraph (b) ;

(d) land owned by, or in trust for or vested in, a charitable institution and that is –

(i) exempt from the payment of income tax under the Income Tax Assessment Act 1997 of the Commonwealth; and

(ii) used solely for charitable purposes;

(e) land vested in trust for public purposes;

(f) [Section 18 Amended by No. 36 of 2004, s. 31, Applied:01 Jul 2005] land used solely for non-profit educational purposes and owned by, or in trust for or vested in, a person or body having the ownership, management or control of an educational institution;

(g) land owned by, or in trust for or vested in, an association of ex-servicemen or of dependents of ex-servicemen and used for the purposes of the association;

(h) [Section 18 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] land owned by, or in trust for, or vested in, a community service organisation if –

(i) the organisation is exempt from payment of income tax under the Income Tax Assessment Act 1997 of the Commonwealth; and

(ii) the land is not primarily used to raise income for the organisation.

Other exempt land

19 Other exempt land

Land tax is not payable in respect of the following:

(a) [Section 19 Amended by No. 21 of 2011, s. 18, Applied:01 Jul 2011] principal residence land or primary production land owned 50% or more by a person in receipt of –

(i) a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or

(ii) a card that is prescribed to be equivalent to the card referred to in subparagraph (i) ;

(b) [Section 19 Amended by No. 21 of 2011, s. 18, Applied:01 Jul 2011] principal residence land or primary production land, 50% or more of which is owned by a person who is –

(i) in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and

(ii) totally and permanently incapacitated;

(ba) [Section 19 Amended by No. 8 of 2008, s. 33, Applied:01 Jul 2008] land used for the purposes of a retirement village;

(bb) [Section 19 Amended by No. 8 of 2008, s. 33, Applied:01 Jul 2008] land used for purposes which are ancillary to the purposes of a retirement village;

(c) Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes;

(d) [Section 19 Amended by No. 64 of 2002, Sched. 1, Applied:31 Dec 2002] [Section 19 Amended by No. 40 of 2006, s. 23, Applied:01 Jul 2007] [Section 19 Amended by No. 40 of 2012, s. 10, Applied:22 Nov 2012] . . . . . . . .

(e) land in respect of which land tax was not levied pursuant to section 10(1)(q)(ix) of the Land and Income Taxation Act 1910 .

19A

Partially exempt land: conservation covenants

19A Partially exempt land: conservation covenants

[Section 19A Inserted by No. 40 of 2012, s. 11, Applied:22 Nov 2012]

(1) Land tax is not payable in respect of land –

(a) that is subject to a conservation covenant; or

(b) in respect of which a conservation covenant has been entered into, where the conservation covenant has not been registered under the Land Titles Act 1980 .

(2) However, for the purposes of subsection (1) , if the conservation covenant applies only to a part of the land, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose –

(a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land to which the conservation covenant applies; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land as calculated under paragraph (a) .

(3) In this section –

conservation covenant means –

(a) a conservation covenant under Part 5 of the Nature Conservation Act 2002 ; or

(b) a conservation covenant under a prescribed instrument.

19B

Partially exempt land: public parks and gardens

19B Partially exempt land: public parks and gardens

[Section 19B Inserted by No. 40 of 2012, s. 11, Applied:22 Nov 2012]

(1) Land tax is not payable in respect of land that is a park or garden, where the park or garden is –

(a) held or owned by a local authority or other local governing or statutory public body (other than an applicable authority as defined in section 39A of the Local Government Act 1993 ); and

(b) in public recreational use.

(2) [Section 19B Subsection (2) amended by No. 21 of 2014, s. 18, Applied:09 Dec 2014] However, for the purposes of subsection (1) , if any part of land is not a park or garden in public recreational use, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose –

(a) [Section 19B Subsection (2) amended by No. 21 of 2014, s. 18, Applied:09 Dec 2014] the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land that is a park or garden in public recreational use; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) .

(3) For the purposes of this section –

(a) a park or garden held or owned as provided in subsection (1) is taken to be in public recreational use if –

(i) the park or garden is used for recreational purposes; and

(ii) the relevant local authority or other local governing or statutory public body normally provides the public with free access to the park or garden; and

(b) a park or garden held or owned by a local authority or other local governing or statutory public body is taken not to include any premises that are built, and used, for the specific purpose of conducting sporting activities; and

(c) a Government Business Enterprise is taken not to be a statutory public body.

(4) In this section –

park or garden includes part of a park or garden.

19C

Partially exempt land: flood prevention structure

19C Partially exempt land: flood prevention structure

[Section 19C Inserted by No. 41 of 2013, s. 39, Applied:01 Jul 2013]

(1) [Section 19C Subsection (1) amended by No. 21 of 2014, s. 23, Applied:01 Jul 2013] Land tax is not payable in respect of land that contains a flood prevention structure, where the land is held or owned by a local authority or other local governing body or statutory public body (other than an applicable authority as defined in section 39A of the Local Government Act 1993 ).

(2) [Section 19C Subsection (2) amended by No. 21 of 2014, s. 23, Applied:01 Jul 2013] However, for the purposes of subsection (1) , if any part of land is not used for the purposes of a flood prevention structure, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose –

(a) [Section 19C Subsection (2) amended by No. 21 of 2014, s. 23, Applied:01 Jul 2013] the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land on which the flood prevention structure is situated; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) .

(3) [Section 19C Subsection (3) substituted by No. 21 of 2014, s. 23, Applied:01 Jul 2013] In this section –

flood prevention structure means any of the following things:

(a) a flood levee, a stormwater basin or a subterranean stormwater drain, whether the levee, basin or drain is a naturally occurring phenomenon or a man-made structure;

(b) an improvement of any type that is designed and used to regulate water levels for the purposes of flood protection;

(c) a naturally occurring ridge or wall that regulates water levels –

but does not include such a thing if an unrelated capital improvement is situated on, above or below the thing;

unrelated capital improvement means a capital improvement that is not –

(a) a capital improvement related to providing protection against floods; or

(b) a pipeline, drain, cable or wire.

19D

Limited exempt land: new properties available for rent

19D Limited exempt land: new properties available for rent

[Section 19D Inserted by No. 5 of 2018, s. 13, Applied:01 Jul 2018]

(1) Land tax is not payable in respect of land on which a dwelling is located, during the exemption period for the land, if –

(a) the land is general land; and

(b) each dwelling on the land is a new dwelling; and

(c) [Section 19D Subsection (1) amended by S.R. 2019, No. 28, Applied:05 Jun 2019] [Section 19D Subsection (1) amended by S.R. 2023, No. 25, Applied:31 May 2023] [Section 19D Subsection (1) amended by No. 5 of 2024, s. 10, Applied:01 Jul 2024] the first occupancy permit issued in respect of the initial dwelling on the land is issued within the period commencing on 8 February 2018 and ending on 30 June 2026; and

(d) at the commencement of the exemption period for the land –

(i) at least one dwelling on the land is the subject of a relevant residential tenancy agreement; and

(ii) the owner of the land intends that each dwelling on the land is to be the subject of a relevant residential tenancy agreement; and

(e) the owner of the land has applied to the Commissioner, in a form approved by the Commissioner, for land tax to not be payable in respect of the land during the exemption period for the land; and

(f) the Commissioner has approved the application referred to in paragraph (e) in respect of the land.

(2) An exemption under subsection (1) in respect of land ceases to have effect –

(a) if, during a financial year that forms part of the exemption period for the land –

(i) a dwelling on the land is sold; or

(ii) the land ceases to be general land; or

(iii) a dwelling that has been the subject of a relevant residential tenancy agreement is no longer subject to such an agreement for a cumulative period of more than 6 weeks in that financial year; or

(iv) a dwelling on the land is used for any purpose other than being the subject of a relevant residential tenancy agreement; or

(b) on the expiry of the exemption period for the land.

(3) If an exemption ceases to have effect under subsection (2) in respect of land –

(a) the exemption lapses in respect of the land and cannot be revived or renewed; and

(b) if the exemption ceases to have effect under subsection (2)(a) –

(i) land tax is payable, in respect of the land, for the entire financial year in which the exemption ceases to have effect; and

(ii) land tax is not payable in respect of the land for any financial year of the exemption period for the land that ends before the financial year in which the exemption ceases to have effect.

(4) In this section –

exemption period, for land, means the 3 consecutive financial years after the financial year in which the first occupancy permit is issued in respect of a dwelling on the land;

new dwelling means a home, within the meaning of the First Home Owner Grant Act 2000 , that has not previously been occupied or sold as a place of residence;

occupancy permit has the same meaning as in the Building Act 2016 ;

relevant residential tenancy agreement, in relation to a dwelling, means a written residential tenancy agreement, within the meaning of the Residential Tenancy Act 1997 , for a fixed period of at least 12 months, that applies to the dwelling as a whole.

19E

Limited exempt land: former short-stay accommodation properties

19E Limited exempt land: former short-stay accommodation properties

[Section 19E Inserted by No. 5 of 2018, s. 13, Applied:01 Jul 2018]

(1) Land tax is not payable in respect of land on which a dwelling is located, during the exemption period for the land, if –

(a) the land is general land; and

(b) each dwelling on the land was the subject of a relevant residential tenancy agreement; and

(c) the relevant residential tenancy agreement for each dwelling on the land –

(i) commenced within the eligible period; and

(ii) was in force at the commencement of the exemption period for the land; and

(d) the Commissioner is satisfied that each dwelling on the land was lawfully used, or was advertised as available for lawful use, as short-stay accommodation during the majority of the 3-month period immediately before the commencement of the relevant residential tenancy agreement for each dwelling; and

(e) the owner of the land has applied to the Commissioner, in a form approved by the Commissioner, for land tax to not be payable in respect of the land during the exemption period for the land; and

(f) the Commissioner has approved the application referred to in paragraph (e) in respect of the land.

(2) The Commissioner must not approve an application in accordance with subsection (1)(f) in respect of land if a previous application in respect of the land has been approved under this section.

(3) In this section –

[Section 19E Subsection (3) amended by S.R. 2019, No. 3, Applied:30 Jan 2019] [Section 19E Subsection (3) amended by S.R. 2019, No. 28, Applied:05 Jun 2019] [Section 19E Subsection (3) amended by S.R. 2023, No. 25, Applied:31 May 2023] [Section 19E Subsection (3) amended by No. 5 of 2024, s. 11, Applied:01 Jul 2024] eligible period means the period commencing on 15 March 2018 and ending on 30 June 2026;

exemption period, for land, means the single financial year that immediately follows the financial year in which the final relevant residential tenancy agreement, required under subsection (1)(c) , for the land commenced;

relevant residential tenancy agreement, in relation to a dwelling, means a written residential tenancy agreement, within the meaning of the Residential Tenancy Act 1997 , for a fixed period of at least 12 months;

short-stay accommodation, in relation to a dwelling, means that the dwelling –

(a) is being used or is available for use, for monetary gain by the owner of the dwelling, as accommodation for a person away from his or her normal place of residence; and

(b) is ordinarily intended to be used as accommodation by such a person for periods of not more than 4 weeks.

19EA

Limited exempt land: adversely impacted commercial properties

19EA Limited exempt land: adversely impacted commercial properties

[Section 19EA Inserted by No. 14 of 2020, s. 4, Applied:01 Jul 2020]

(1) Land tax is not payable in respect of land, during the eligible period, if –

(a) the Commissioner is satisfied, on either or both of the following grounds, that the land, on 1 July 2020, is commercial land:

(i) the code assigned to the land, as part of the last valuation of the land performed on or before 1 July 2020 under the Valuation of Land Act 2001 , is a commercial code;

(ii) such other grounds that the Commissioner considers reasonable in the circumstances; and

(b) the Commissioner is satisfied that the owner of the land has been adversely financially impacted during the pandemic period, in a manner that is unexpected and not insignificant, as a result of one or more of the following:

(i) the amount of income, payable to the owner in respect of the land, has been reduced as a result of the effects of COVID-19, including a loss of rent or licence fees;

(ii) all or any part of the land –

(A) is available for lease, or licence, during the pandemic period; and

(B) has remained vacant for all or part of that period despite the owner taking all actions, that are reasonable in the circumstances, to advertise that the land is so available; and

(C) in the opinion of the Commissioner, was not so leased, or licensed, as a result of the effects of COVID-19;

(iii) the business operated on the land by the owner has been affected as a result of the effects of COVID-19; and

(c) the owner of the land has applied to the Commissioner, before 1 July 2021 and in a form approved by the Commissioner, for land tax not to be payable in respect of the land during the eligible period; and

(d) the Commissioner has approved the application referred to in paragraph (c) in respect of the land.

(2) Despite subsection (1)(a)(i) , the Commissioner may determine that land is not commercial land even if the code assigned to the land, as part of the last valuation of the land performed on or before 1 July 2020 under the Valuation of Land Act 2001 , is a commercial code.

(3) A decision of the Commissioner as to whether this section applies to land is a non-reviewable decision within the meaning of the Taxation Administration Act 1997 .

(4) In this section –

COVID-19 means the disease, known as coronavirus disease 2019 (COVID-19), declared under section 40 of the Public Health Act 1997 to be a notifiable disease;

eligible period means the financial year commencing on 1 July 2020;

pandemic period means the period during which a public health emergency has been declared in respect of COVID-19 under the Public Health Act 1997 .

19F

Extension of certain periods

19F Extension of certain periods

[Section 19F Inserted by No. 5 of 2018, s. 13, Applied:01 Jul 2018]

(1) The Minister, by order and on one or more occasion, may extend one or more of the following periods by omitting the date on which the period ends and substituting a new date:

(a) the period specified in section 19D(1)(c) as the period in which an occupancy permit must be issued for a dwelling for the first time;

(b) the eligible period within the meaning of section 19E .

(2) The provisions of section 47(3), (3A), (4), (5), (6) and (7) of the Acts Interpretation Act 1931 apply to an order under subsection (1) as if the order were regulations within the meaning of that Act.

(3) An order under subsection (1) –

(a) is a statutory rule for the purposes of the Rules Publication Act 1953 ; and

(b) is not an instrument of legislative character for the purposes of the Subordinate Legislation Act 1992 .

Division 3

Amount of tax

Division 3 Amount of tax

Amount of land tax

20 Amount of land tax

(1) The amount of land tax is to be –

(a) determined on the assessed land value or the apportioned assessed land value of the land as at 1 July in each financial year; and

(b) set at a rate specified in a land tax rating Act.

(2) Land tax may be set in respect of –

(a) principal residence land; and

(b) primary production land; and

(ba) [Section 20 Subsection (2) amended by No. 5 of 2010, s. 7, Applied:01 Jul 2010] [Section 20 Subsection (2) amended by No. 21 of 2011, s. 19, Applied:01 Jul 2011] . . . . . . . .

(c) general land.

21.

[Section 21 Subsection (2) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 21 Subsection (3) amended by No. 102 of 2001, Sched. 2, Applied:28 Jun 2002] [Section 21 Repealed by No. 39 of 2006, s. 37, Applied:01 Jan 2007]

22.

[Section 22 Repealed by No. 39 of 2006, s. 37, Applied:01 Jan 2007]

Assessed land value

23 Assessed land value

[Section 23 Substituted by No. 39 of 2006, s. 38, Applied:01 Jan 2007] [Section 23 Substituted by No. 41 of 2013, s. 35, Applied:21 Oct 2013]

(1) The assessed land value of land is the land value as determined under the Valuation of Land Act 2001 on applying any relevant adjustment factor determined under Part 9A of that Act.

(2) If a parcel of land is subdivided from land which has a land value determined under the Valuation of Land Act 2001 and the value of that subdivided parcel of land has not been so determined –

(a) the value of the subdivided parcel of land is to be determined by multiplying the assessed land value of the total area of land before the subdivision (inclusive of any relevant adjustment factor determined by the Valuer-General under Part 9A of that Act) by the proportion that the subdivided parcel of land bears to the total area of land before the subdivision; and

(b) the value of the remaining land from which the parcel was subdivided is the assessed land value of the total area of land before the subdivision less the value calculated under paragraph (a) .

Aggregate land value

24 Aggregate land value

(1) [Section 24 Subsection (1) amended by No. 40 of 2006, s. 24, Applied:01 Jul 2007] [Section 24 Subsection (1) amended by No. 36 of 2004, s. 32, Applied:01 Jul 2005] [Section 24 Subsection (1) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] In the case of an owner of more than one parcel of land of the same class, land tax is to be levied on the aggregate assessed land value of those parcels of land as if they were a single parcel of land.

(1A) [Section 24 Subsection (1A) amended by No. 21 of 2011, s. 20, Applied:01 Jul 2011] [Section 24 Subsection (1A) amended by No. 21 of 2011, s. 20, Applied:01 Jul 2011] [Section 24 Subsection (1A) amended by No. 14 of 2011, s. 19, Applied:28 Jun 2011] [Section 24 Subsection (1A) amended by No. 14 of 2011, s. 19, Applied:28 Jun 2011] [Section 24 Subsection (1A) inserted by No. 36 of 2004, s. 32, Applied:01 Jul 2005] For subsection (1) , there are 3 classes of land: principal residence land, primary production land and general land.

(2) [Section 24 Subsection (2) amended by No. 40 of 2006, s. 24, Applied:01 Jul 2007] [Section 24 Subsection (2) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] If a company or related companies own more than one parcel of land, land tax is to be levied on the aggregate assessed land value of those parcels of land as if they were a single parcel owned by a single company.

(3) For the purpose of subsection (1) , if a company co-owns land with a natural person, a trustee or another company, the company is the owner of the land if it owns more than 50% of the land.

(4) If land is held by a trustee on behalf of more than one trust, land held on behalf of one trust is not to be aggregated with land held on behalf of another trust if the trustee is –

(a) a registered trustee company; or

(b) an executor, an administrator, a guardian, a committee, a receiver or a liquidator; or

(c) appointed by a court.

Subdivisions

25 Subdivisions

If land is subdivided within the meaning of Part 3 of the Local Government (Building and Miscellaneous Provisions) Act 1993 , the land value of that land is –

(a) [Section 25 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 25 Amended by No. 8 of 2008, s. 34, Applied:01 Jul 2008] before any block in that subdivision is sold or transferred, the land value determined as if it were a single parcel of land; and

(b) [Section 25 Amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 25 Amended by No. 8 of 2008, s. 34, Applied:01 Jul 2008] after a block in that subdivision is sold or transferred, the aggregate land value of the remaining blocks not sold nor transferred.

Division 4

Apportioned assessed land value

Division 4 Apportioned assessed land value

Apportioned assessed land value for principal residence land

26 Apportioned assessed land value for principal residence land

(1) [Section 26 Subsection (1) amended by No. 5 of 2010, s. 8, Applied:01 Jul 2010] If principal residence land is used for other purposes, not including a qualifying home business, in addition to the principal residence of an owner or a related person of the owner, the Commissioner is to apportion the land value of the land between principal residence land and general land.

(2) [Section 26 Subsection (2) amended by No. 40 of 2006, s. 25, Applied:01 Jul 2007] [Section 26 Subsection (2) amended by No. 40 of 2006, s. 25, Applied:01 Jul 2007] [Section 26 Subsection (2) substituted by No. 54 of 2017, s. 4, Applied:01 Jul 2017] The apportioned assessed land value in respect of principal residence land used as the principal residence of the owner, or a related person of the owner, is determined by multiplying the assessed land value by the proportion of land area so used.

(2A) [Section 26 Subsection (2A) inserted by No. 54 of 2017, s. 4, Applied:01 Jul 2017] For the purposes of subsection (2), the land area is the area of the land together with the areas of all additional floors above or below ground level (but not including the ground floor) of all structures on the land.

(3) The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of principal residence land.

Apportioned assessed land value for primary production land

27 Apportioned assessed land value for primary production land

(1) [Section 27 Subsection (1) amended by No. 21 of 2014, s. 19, Applied:09 Dec 2014] If primary production land is used for other purposes in addition to being used for primary production purposes, the Commissioner is to apportion the land value of the land between primary production land and general land.

(2) [Section 27 Subsection (2) amended by No. 21 of 2014, s. 19, Applied:09 Dec 2014] The apportioned assessed land value in respect of primary production land used for primary production purposes is determined by multiplying the assessed land value of the land by the proportion of the land so used.

(3) The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of primary production land.

(4) [Section 27 Subsection (4) inserted by No. 21 of 2014, s. 19, Applied:09 Dec 2014] In this section, primary production land is used for primary production purposes if the land is –

(a) used for the business of primary production within the meaning of section 7(2) ; or

(b) declared a private timber reserve under the Forest Practices Act 1985 ; or

(c) permanent timber production zone land within the meaning of the Forest Management Act 2013 ; or

(d) land in respect of which there is in effect a certified forest practices plan, being a plan certified by the Forest Practices Authority under section 19 of the Forest Practices Act 1985 in accordance with the State Permanent Forest Estate Policy.

Home-unit companies

28 Home-unit companies

(1) The Commissioner is to apportion the land value of land owned by a home-unit company between the flats located on that land.

(2) The apportioned assessed land value in respect of a flat in a home-unit company is determined by multiplying the assessed land value by the ratio of the floor area of the flat to the total area of all flats in the home-unit company.

(3) If part of principal residence land owned by a home-unit company is not used as the principal residence of a person owning shares in the home unit company, the Commissioner is to apportion the land value of the land between principal residence land and general land.

(4) The apportioned assessed land value in respect of principal residence land owned by a home-unit company is the sum of the apportioned assessed land value in respect of the flats in the home-unit company used as principal residences of persons owning shares in the home-unit company.

(5) The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of principal residence land.

Retirement villages

29 Retirement villages

[Section 29 Substituted by No. 8 of 2008, s. 35, Applied:01 Jul 2008] If a part of land owned by a retirement village company is exempt land, the Commissioner is to apportion the land value of the land between exempt land and general land.

Cooperative housing societies

30 Cooperative housing societies

(1) If land owned by a cooperative housing society is used partly for residential purposes and partly for other purposes, the Commissioner is to request the Valuer-General to supply separate valuations in respect of each part.

(2) The apportioned assessed land value in respect of land owned by a cooperative housing society is determined by multiplying the assessed land value by the ratio of the area of the land to the total land used for residential purposes.

(3) If part of principal residence land owned by a cooperative housing society is not used as a principal residence, the Commissioner is to apportion the land value of the land between principal residence land and general land.

(4) The apportioned assessed land value in respect of principal residence land owned by a cooperative housing society is the sum of the apportioned assessed land value in respect of the land owned by the cooperative housing society used as principal residences.

(5) The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of principal residence land.

30A

Apportionment where multiple partial exemptions apply

30A Apportionment where multiple partial exemptions apply

[Section 30A Inserted by No. 21 of 2014, s. 20, Applied:09 Dec 2014]

(1) This section applies in relation to land if the land is land to which, but for subsection (2) , more than one of section 19A , 19B or 19C may apply.

(2) If this section applies in relation to land –

(a) sections 19A , 19B and 19C do not apply in relation to the land; and

(b) the Commissioner is to apportion the land value of the land between exempt land and general land.

(3) For the purpose of the Commissioner apportioning under subsection (2)(b) the land value of the land between exempt land and general land –

(a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the relevant exempt proportion of the land; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) .

(4) For the purposes of subsection (3) , the relevant exempt proportion of the land is the proportion of the land determined by adding together all the parts of the land to which the apportioned assessed land value in respect of exempt land may, but for this section, be applied under section 19A(2)(a) , section 19B(2)(a) or section 19C(2)(a) , respectively.

(5) Land tax is not payable in respect of so much of the land as is land to which the apportioned assessed land value in respect of exempt land is assigned under subsection (3)(a) .

Division 5

Companies

Division 5 Companies

Related companies

31 Related companies

(1) Two companies are related to each other if –

(a) the same person or same persons together have a controlling interest in both companies; or

(b) one of those companies is related to a company to which the other is related; or

(c) [Section 31 Subsection (1) amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001] the companies are related bodies corporate for the purposes of the Corporations Act.

(2) Two companies are also related to each other if –

(a) more than one-half of the issued share capital of one of those companies is held by the other company or its shareholders or by both the other company and its shareholders together; and

(b) the proportion of the issued share capital of that other company held by shareholders of the first company is more than the difference between one-half and the proportion of the issued share capital of the first company held by the other company.

(3) Companies may be related to each other notwithstanding that they do not own land in Tasmania.

(4) A reference in subsection (2) to the issued share capital of a company does not include a reference to any part of that issued share capital that confers no right to participate beyond a specified amount in a distribution of either profits or capital.

Controlling interest

32 Controlling interest

(1) A person or several persons together have a controlling interest in a company if –

(a) the person or persons acting together may control the composition of the board of directors of the company; or

(b) the person or the persons acting together may cast or control the casting of more than half of the maximum number of votes that might be cast at a general meeting of the company; or

(c) the person or the persons acting together hold more than one-half of the issued share capital of the company.

(2) The composition of a company's board of directors is taken to be controlled by a person if that person, by the exercise of a power with or without the consent or concurrence of any other person, may appoint or remove all or a majority of the directors.

33 Shares

(1) Any shares held or power exercisable by a person as a trustee or nominee for any other person are to be treated as also held or exercisable by that other person.

(2) Any shares held or power exercisable by a person under the provisions of any debentures of another company or of a trust deed for securing any issue of any debentures are to be disregarded.

(3) Any shares held or power exercisable by, or by a nominee for, any person otherwise than as mentioned in subsection (2) are to be taken as not held or exercisable by that person if –

(a) the ordinary business of that person includes the lending of money; and

(b) [Section 33 Subsection (3) amended by No. 42 of 2001, Sched. 1, Applied:15 Jul 2001] the shares are held or the power is exercisable only by way of security given for the purposes of a transaction entered into in the ordinary course of business in connection with the lending of money, unless the transaction is entered into with a person associated with that person within the meaning of the Corporations Act.

Liability of companies

34 Liability of companies

If 2 or more companies related to each other are liable for land tax –

(a) those companies are jointly and severally liable for the full payment of that land tax; and

(b) this section does not affect any right of contribution or indemnity between the companies.

Nominee company

35 Nominee company

(1) If 2 or more companies related to each other are liable for land tax, they may nominate one of their number to be the one from whom the Commissioner may seek payment of land tax.

(2) A nomination is valid even though one or more of the related companies did not join in making the nomination.

(3) The Commissioner is to nominate one of the companies referred to in subsection (1) to be the company from whom the Commissioner may seek payment of the land tax payable by those companies if –

(a) a nomination is not made; or

(b) a nomination is made but the company fails to pay the land tax when required to do so.

Part 3

Miscellaneous

Part 3 Miscellaneous

Onus of establishing facts

36 Onus of establishing facts

(1) The onus is on the owner of land to establish to the satisfaction of the Commissioner any of the following facts:

(a) that land or any part of land is principal residence land;

(b) that land or any part of land is primary production land;

(c) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] that a dwelling is a principal residence;

(d) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] [Section 36 Subsection (1) amended by No. 21 of 2011, s. 21, Applied:01 Jul 2011] that a business operated from principal residence land is a qualifying home business.

(e) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] [Section 36 Subsection (1) amended by No. 21 of 2011, s. 21, Applied:01 Jul 2011] . . . . . . . .

(2) Until the owner establishes a fact under subsection (1) , the Commissioner is to determine land to be general land.

Land tax rebate

37 Land tax rebate

(1) The owner of land may apply to the Commissioner for a rebate of land tax in relation to a financial year if –

(a) the owner was the owner at the start of the financial year; and

(b) [Section 37 Subsection (1) amended by No. 60 of 2002, s. 25, Applied:01 Jul 2002] during that financial year a dwelling was constructed on the land and occupied as principal residence –

(i) by the owner or a related person of the owner; or

(ii) by a person who owns 50 per cent or more of the shares in the company that owns the land; and

(c) [Section 37 Subsection (1) amended by No. 8 of 2008, s. 36, Applied:01 Jul 2008] the owner during the financial year did not own –

(i) in Tasmania any other land classified as principal residence land; or

(ii) in another State or a Territory any land which in that State or Territory is treated for the purposes of an Act or other law that substantially corresponds to this Act as the principal residence of the owner.

(1A) [Section 37 Subsection (1A) inserted by No. 5 of 2010, s. 10, Applied:01 Jul 2010] [Section 37 Subsection (1A) omitted by No. 41 of 2013, s. 36, Applied:21 Oct 2013] . . . . . . . .

(2) An application is to be in a form approved by the Commissioner.

(3) On receipt of an application, the Commissioner, if satisfied that a rebate is payable, is to grant a rebate equal to the amount of land tax paid.

(4) If land tax has been assessed but has not been paid, the Commissioner may waive the requirement to pay the land tax if a rebate would have been granted under this section if the land tax had been paid.

37A

Land tax rebate (Transitional circumstances)

37A Land tax rebate (Transitional circumstances)

[Section 37A Inserted by No. 24 of 2002, s. 29, Applied:01 Jul 2002]

(1) The owner of land may apply to the Commissioner for a rebate of land tax paid if at the commencement of a financial year the owner was –

(a) the owner of principal residence land; and

(b) the owner of other land –

(i) that was purchased with the intention that it become the principal residence land of the owner; or

(ii) that was the principal residence land of the owner in the period of 3 months preceding the commencement of the financial year.

(2) A rebate is payable in respect of the land tax paid on the other land.

(3) The Commissioner is to grant a rebate of land tax under this section if the Commissioner is satisfied that –

(a) the owner became the owner of the principal residence land or the other land during the period of 3 months preceding the commencement of the financial year; and

(b) the principal residence land of the owner was –

(i) the principal residence land of the owner in the period of 3 months preceding the commencement of the financial year; or

(ii) the other land became the principal residence land of the owner in the financial year; and

(c) before 1 October of the financial year the owner entered into a contract to sell or otherwise disposed of –

(i) the principal residence land; or

(ii) the other land –

and the new owner took possession of the land in the financial year; and

(d) no rent or other income was derived from the principal residence land or the other land during the period in which the owner owned both the principal residence land and the other land; and

(e) the owner did not recover a proper proportion of any land tax paid or payable in accordance with section 40(1) ; and

(f) an application for a rebate has been lodged by the owner in a form approved by the Commissioner –

(i) after the sale or other disposition of the land and the new owner has taken possession of the land referred to in paragraph (c) ; and

(ii) not later than 3 months after the end of the financial year.

(4) [Section 37A Subsection (4) inserted by No. 8 of 2008, s. 37, Applied:01 Jul 2008] In this section, a person is an owner of land if the person is the owner of 50% or more of the principal residence land and 50% or more of the other land.

37B

Extension of classification in case of natural disasters, &c.

37B Extension of classification in case of natural disasters, &c.

[Section 37B Inserted by No. 41 of 2013, s. 40, Applied:01 Jul 2013]

(1) Where land that is classified as principal residence land is affected by flood, fire or other similar disaster so that the land is not suitable to be occupied as principal residence land, the owner of the land may apply to the Commissioner of State Revenue to extend the classification of that land as principal residence land for a period of up to 2 years, notwithstanding that the land is unsuitable for use as principal residence land.

(2) If an extension is granted under subsection (1) , the owner of the principal residence land is not entitled to have any other land classified as principal residence land during the period of the extension.

(3) Where land that is classified as primary production land is affected by flood, fire or other similar disaster so that the land is not suitable to be used as primary production land, the owner of the land may apply to the Commissioner of State Revenue to extend the classification of that land as primary production land for a period of up to 2 years, notwithstanding that the land is unsuitable for use as primary production land.

(4) The Commissioner of State Revenue is not to extend the classification of land under this section unless satisfied that the flood, fire or other similar disaster was outside the control of the owner of the land.

Special rate of land tax

38 Special rate of land tax

(1) [Section 38 Subsection (1) amended by No. 40 of 2006, s. 26, Applied:01 Jul 2007] The Commissioner, on application, may determine that land tax in respect of land owned by a club or body of persons be at a special rate if satisfied that –

(a) the land is used principally for the purpose of cricket, football, golf, tennis, bowls or other athletic sports or exercises and not for the pecuniary profit of the members of that club or body; or

(b) the club or body of persons is formed for the purpose of promoting or controlling horseracing, trotting-racing, dog-racing or the racing of motor vehicles and the land is used principally for those purposes.

(2) The special rate of land tax is –

(a) [Section 38 Subsection (2) amended by No. 43 of 2016, s. 15, Applied:31 Oct 2016] [Section 38 Subsection (2) amended by No. 9 of 2024, s. 7, Applied:01 Jul 2024] four-tenths of a cent for every dollar of so much of the assessed land value of the land as is more than the exempt amount and zero cents for every dollar of so much of the assessed land value of the land as is equal to, or less than, the exempt amount; or

(b) [Section 38 Subsection (2) amended by No. 40 of 2006, s. 26, Applied:01 Jul 2007] any greater proportion the Commissioner determines.

(2A) [Section 38 Subsection (2A) inserted by No. 9 of 2024, s. 7, Applied:01 Jul 2024] In subsection (2)(a) –

exempt amount means the assessed land value for which no land tax is payable, as specified in Schedule 1 to the Land Tax Rating Act 2000 .

(3) If a club or body of persons mentioned in subsection (1) sells or otherwise disposes of, or otherwise uses, any part of any land in respect of which a special rate of land tax applies for any purpose other than for the purpose of public recreation or amusement –

(a) [Section 38 Subsection (3) amended by No. 40 of 2006, s. 26, Applied:01 Jul 2007] the Commissioner may determine that the special rate no longer applies; and

(b) the club or body of persons is liable, on demand, to pay to the Commissioner an amount equal to the difference between –

(i) the total amount of land tax paid during the period during which the special rate was in force; and

(ii) the total amount of land tax that, but for this section, would have been payable in respect of that land during that period.

(4) Land tax is payable under subsection (3) –

(a) only for a period up to 3 years; and

(b) as if it were an amount due by way of land tax.

(5) [Section 38 Subsection (5) amended by No. 40 of 2006, s. 26, Applied:01 Jul 2007] A special rate applies until the Commissioner revokes the determination made under subsection (1) .

(6) [Section 38 Subsection (6) amended by No. 40 of 2006, s. 26, Applied:01 Jul 2007] If the Commissioner determines a special rate or revokes the determination, the Commissioner is to give notice in writing to the affected club or body of persons.

(7) A club or body of persons mentioned in subsection (1) must advise the Commissioner by notice in writing if –

(a) it sells or otherwise disposes of land in respect of which a special rate applies; or

(b) it changes the use of the land from that mentioned in that subsection.

Penalty: Fine not exceeding 10 penalty units.

Recovery of unpaid land tax

39 Recovery of unpaid land tax

(1) [Section 39 Subsection (1) substituted by No. 60 of 2002, s. 26, Applied:01 Jul 2002] The Commissioner may recover –

(a) [Section 39 Subsection (1) amended by No. 8 of 2008, s. 38, Applied:01 Jul 2008] from an agent any unpaid land tax in respect of land of which the agent is, or was at the time the land tax was imposed or payable, the representative of the owner; or

(b) from a mortgagee in possession of land any unpaid land tax in respect of that land.

(2) [Section 39 Subsection (2) amended by No. 21 of 2014, s. 21, Applied:09 Dec 2014] [Section 39 Subsection (2) substituted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] The owner of land, on the sale or transfer of that land, if there is a land value assessed in respect of that land, must, before the end of the relevant day, pay –

(a) if the owner owns only that land, any amount of land tax owing and any penalty tax and interest payable; or

(b) [Section 39 Subsection (2) amended by No. 6 of 2010, s. 16, Applied:09 Jul 2010] .  .  .  .  .  .  .  .

(c) [Section 39 Subsection (2) amended by No. 41 of 2013, s. 37, Applied:21 Oct 2013] if the owner owns additional land –

(i) the total amount of land tax owing in respect of the land that was sold or transferred plus any penalty tax and interest payable; and

(ii) if a tax default, within the meaning of the Taxation Administration Act 1997 , has occurred in respect of the additional land, the total amount of land tax to which the default relates plus any penalty tax and interest payable.

Penalty:  Fine not exceeding 10 penalty units.

(3) [Section 39 Subsection (3) amended by No. 21 of 2014, s. 21, Applied:09 Dec 2014] [Section 39 Subsection (3) substituted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 39 Subsection (3) substituted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] The owner of land, on the sale or transfer of that land, if there is no land value assessed in respect of that land, must, before the end of the relevant day, pay –

(a) if the owner owns only that land, the total of the following amounts:

(i) any amount of land tax owing and any penalty tax and interest payable;

(ii) an amount equivalent to the amount of land tax that would be payable had that land had an assessed land value equal to the determined value of that land; or

(b) [Section 39 Subsection (3) amended by No. 41 of 2013, s. 37, Applied:21 Oct 2013] if the owner owns additional land –

(i) the amount of land tax that would be payable had the land that was sold or transferred had an assessed land value equal to the determined value of that land plus any penalty tax and interest payable; and

(ii) if a tax default, within the meaning of the Taxation Administration Act 1997 , has occurred in respect of the additional land, the total amount of land tax to which the default relates plus any penalty tax and interest payable.

Penalty:  Fine not exceeding 10 penalty units.

(4) [Section 39 Subsection (4) inserted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] [Section 39 Subsection (4) substituted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] For the purpose of calculating any amount under subsection (2)(c)(ii) or (3)(b)(ii) , any land in respect of which no land tax is payable is to be excluded.

(5) [Section 39 Subsection (5) inserted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] For the purposes of subsection (3) , the determined value of land is –

(a) if the Commissioner is satisfied that the contract price of the land is a true reflection of its value, the contract price of the land; or

(b) if the Commissioner is not satisfied that the contract price of the land is a true reflection of its value, the value of the land determined by a competent valuer and accepted by the Commissioner as a true reflection of the value of the land.

(6) [Section 39 Subsection (6) inserted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] In subsection (5) –

contract price means the purchase price of the land as –

(a) specified in a written agreement for the sale or transfer of the land; or

(b) if there is no such written agreement, the purchase price for the sale or transfer of the land as agreed between the vendor and purchaser.

(7) [Section 39 Subsection (7) inserted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] For the purpose of determining the determined value of land, the Commissioner –

(a) may require the owner of the land to provide a declaration by a competent valuer as to the value of the land; and

(b) if not satisfied that the value of the land as stated in a declaration provided under paragraph (a) is a true reflection of the value of the land, may have the land valued by another competent valuer.

(8) [Section 39 Subsection (8) inserted by No. 40 of 2006, s. 27, Applied:01 Jul 2007] The Commissioner may recover the cost of obtaining a valuation of land under subsection (7)(b) from the owner of the land.

(9) [Section 39 Subsection (9) inserted by No. 21 of 2014, s. 21, Applied:09 Dec 2014] The Commissioner, if satisfied that special circumstances exist, may, by notice in writing to a person who is, before the sale or transfer of land, the owner of the land, determine that the relevant day in relation to the sale or transfer of land is a day specified in the notice or determined in accordance with the notice.

(10) [Section 39 Subsection (10) inserted by No. 21 of 2014, s. 21, Applied:09 Dec 2014] In this section –

relevant day, in relation to a sale or transfer of land, means –

(a) the day on which the sale or transfer of land is completed; or

(b) if a day is specified in, or determined in accordance with, a notice issued under subsection (9) in relation to the sale or transfer of land, that day.

Recovery of paid land tax

40 Recovery of paid land tax

(1) A person who pays land tax in respect of land of which the person has ceased to be the owner before the end of the financial year for which the land tax is imposed may recover a proper proportion of the tax from any other person who became owner before that end as money paid for that other person at his or her request.

(2) A taxpayer who pays any land tax may recover from every other taxpayer in respect of the same land a proper proportion of the amount paid.

(3) An agent or trustee may –

(a) recover from any person for whom, or on whose behalf, he or she is liable to pay and has paid land tax the amount of land tax so paid; or

(b) retain out of any money coming in his or her representative capacity sufficient money to pay the land tax.

Keeping of accounts by Commissioner

41 Keeping of accounts by Commissioner

(1) The account of a taxpayer relating to land tax payable in a representative capacity is to be kept separate and distinct from the account of land tax payable by that taxpayer as an individual.

(2) The account of taxpayers jointly entitled to, or interested in, the same land relating to land tax payable is to be kept jointly and separate from their sole accounts.

Searches

42 Searches

(1) The Commissioner, on application and payment of a prescribed fee, is to arrange for a search to be carried out in relation to any land tax paid or owing in respect of any specified land.

(2) The Commissioner, on payment of a prescribed fee, is to issue a certificate stating any or all of the following:

(a) the amount of land tax paid in respect of any specified land;

(b) the amount of land tax owing in respect of that land if the land is the only land owned by the owner;

(c) [Section 42 Subsection (2) amended by No. 40 of 2006, s. 28, Applied:01 Jul 2007] the amount of land tax owing determined in accordance with section 39(2) or (3) ;

(d) the date and time at which the search was carried out;

(e) any other information the Commissioner determines.

(3) A certificate is a statement of facts as at the time and date specified in the certificate.

Regulations

43 Regulations

(1) The Governor may make regulations for the purpose of this Act.

(2) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of this Act.

(3) A provision referred to in subsection (2) may take effect on and from the day on which this Act commences or a later day.

Administration of Act

44 Administration of Act

Until provision is made in relation to this Act by order under section 4 of the Administrative Arrangements Act 1990 –

(a) the administration of this Act is assigned to the Treasurer; and

(b) the department responsible to the Treasurer in relation to the administration of this Act is the Department of Treasury and Finance.

Savings and transitional

45 Savings and transitional

The provisions of Schedule 1 have effect.

Miscellaneous amendments

46 Miscellaneous amendments

(1) The Income Tax Collection Arrangement Act 1948 is repealed.

(2) The Land and Income Taxation Act 1910 is repealed.

SCHEDULE 1 - Savings and trans

SCHEDULE 1 - Savings and transitional

SCHEDULE 1 - Savings and trans SCHEDULE 1 - Savings and transitional

Section 45

1. Interpretation

In this Schedule,

repealed Act means the Land and Income Taxation Act 1910 .

2. Land tax payable for financial year 1 July 2000

Any land tax due and payable under the repealed Act for the financial year beginning 1 July 2000 is payable at the date or dates determined by the Commissioner under section 170 of the repealed Act.

3. Amendment of assessment

Any amendment of an assessment under the repealed Act for the financial year beginning on 1 July 2000 is to be made under the repealed Act.

4. Proceedings

Any proceedings instituted but not determined before the commencement of this Act for the recovery of land tax payable under the repealed Act are, on and after that commencement, to be determined under the repealed Act.

Source text: opening excerpt

Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.