VICIn ForceAct
Land Tax Act 2005
34HImposition of BTR special land tax
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34H Imposition of BTR special land tax
(1) BTR special land tax is imposed on land or part of land in Victoria if—
(a) a BTR benefit has been applied to the land or part of land in anticipation of compliance with the fifteen year eligibility requirement; and
(b) due to a change in circumstances, the fifteen year eligibility requirement is not complied with.
(2) The liability for BTR special land tax arises at the time of the change in circumstances.
(3) BTR special land tax is imposed on the land or part of land in addition to any other land tax imposed on the land or part of land under this Act.
S. 34I inserted by No. 52/2021 s. 56.