Land Tax Act 2005
34BWhat is *residential land*?
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34B What is *residential land*?
(1) For the purposes of this Division, residential land is land that is capable of being used solely or primarily for residential purposes.
(2) Land is also residential land for the purposes of this Division if—
(a) a residence is being constructed or renovated on the land; and
S. 34B(2)(b) substituted by No. 46/2019 s. 16(1), repealed by No. 38/2023 s. 32(1).
(c) on the completion of the construction or renovation, the land will be capable of being used solely or primarily for residential purposes.
S. 34B(2A) inserted by No. 46/2019 s. 16(2).
(2A) Land is also residential land for the purposes of this Division if—
(a) there is a residence that is uninhabitable on the land; and
(b) the land is not land referred to in subsection (2).
S. 34B(2B) inserted by No. 38/2023 s. 32(2).
(2B) Land is also residential land for the purposes of this Division if the land—
(a) is within a municipal district of a Council listed in Schedule 2B; and
(b) is within a zone other than a non-residential zone; and
(c) is not solely or primarily used for or under development for a non-residential use; and
(d) is not land referred to in subsection (1), (2) or (2A).
(3) Despite subsections (1) and (2), residential land does not include land that is capable of being used and occupied solely or primarily as—
(a) commercial residential premises and that may lawfully be used and occupied in that way; or
(b) a residential care facility and that may lawfully be used and occupied in that way; or
(c) a supported residential service and that may lawfully be used and occupied in that way; or
(d) a retirement village service and that may lawfully be used and occupied in that way.
S. 34B(4) inserted by No. 38/2023 s. 32(3).
(4) Despite subsection (2B), land is not residential land within the meaning of that subsection if the Commissioner determines that—
(a) the land is intended to be solely or primarily used or developed for a non-residential use; and
(b) there is an acceptable reason for the land not yet being used or developed in that way.
There are delays in the development of the land that are outside of the owner's control.
S. 34BA inserted by No. 38/2023 s. 33.