34CWhen is residential land vacant?

34C When is residential land vacant? S. 34C(1) amended by No. 46/2019 s. 17(1)(a). (1) For the purposes of this Division, residential land referred to in section 34B(1) is vacant in a tax year if it has not been used and occupied for a period (whether continuous or aggregate) of greater than 6 months in the year preceding the tax year by any one or more of the following— S. 34C(1)(a) amended by No. 46/2019 s. 17(1)(b). (a) the owner of the residential land as the principal place of residence of the owner; S. 34C(1)(b) amended by No. 46/2019 s. 17(1)(c). (b) the owner's permitted occupant as the principal place of residence of the occupant; (c) a natural person under a lease or short‑term letting arrangement made in good faith and not for the purpose of avoiding the payment of vacant residential land tax. (2) For the purposes of this Division, residential land referred to in section 34B(2) is vacant in a tax year if, at the end of the year preceding the tax year— (a) the construction or renovation referred to in section 34B(2)(a) was not completed; and (b) more than 2 years have elapsed since that construction or renovation commenced. S. 34C(2A) inserted by No. 46/2019 s. 17(2). (2A) For the purposes of this Division, residential land referred to in section 34B(2A) is vacant in a tax year if, at the end of the year preceding the tax year, the residence has been uninhabitable for 2 years or more. S. 34C(2B) inserted by No. 38/2023 s. 34(1) (as amended by No. 50/2024 s. 50). (2B) For the purposes of this Division, residential land referred to in section 34B(2B) is vacant in a tax year if the land has satisfied the requirements in section 34B(2B) for a continuous period of at least 5 years immediately preceding the tax year, including any time that elapsed before the commencement of this section. (3) Despite subsection (2), residential land referred to in section 34B(2) is not vacant in a tax year if the Commissioner is satisfied there is an acceptable reason for the construction or renovation not being completed by the end of the year preceding the tax year. (4) For the purposes of subsection (2), the date on which construction or renovation commences is the date of issue of the building permit for the construction or renovation. S. 34C(4A) inserted by No. 46/2019 s. 17(3). (4A) Despite subsection (2A), residential land referred to in section 34B(2A) is not vacant in a tax year if the Commissioner is satisfied there is an acceptable reason for the residence not having been made habitable. S. 34C(4B) inserted by No. 38/2023 s. 34(2). (4B) Despite subsection (2B), residential land referred to in section 34B(2B) is not vacant in a tax year if the Commissioner determines that a residence is to be constructed on the land and there is an acceptable reason for the construction not having commenced. There are delays in the development of the land that are outside of the owner's control. S. 34C(4C) inserted by No. 38/2023 s. 34(2). (4C) For the purposes of assessing whether land has satisfied the requirements of section 34B(2B) for a continuous period of 5 years, any tax year in which there was a change of ownership in the land is taken to be a break in the period, unless the Commissioner considers that the land was transferred to obtain a reduction in, or exemption from, vacant residential land tax. S. 34C(4D) inserted by No. 38/2023 s. 34(2). (4D) In making a determination under subsection (4B), the Commissioner must have regard to guidelines issued by the Treasurer under this section. S. 34C(4E) inserted by No. 38/2023 s. 34(2). (4E) The Treasurer must issue guidelines for the exercise of the Commissioner's discretion under subsection (4B) and cause those guidelines to be published in the Government Gazette. S. 34C(4F) inserted by No. 38/2023 s. 34(2). (4F) Guidelines issued under subsection (4E) are not a legislative instrument within the meaning of the **Subordinate Legislation Act 1994**. ***permitted occupant*** means a person (other than a tenant) who uses and occupies land with the permission of the owner. S. 34D inserted by No. 28/2017 s. 53, repealed by No. 38/2023 s. 27. S. 34E inserted by No. 28/2017 s. 53.