Land Tax Act 2005
52Definitions
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52 Definitions
(1) In this Division—
acceptable delay means a delay in the commencement or completion of a building or other work necessary to enable the intended use and occupation of the land to become its actual use and occupation that is due to reasons beyond the control of the owner or trustee;
S. 52(1) def. of discretionary trust repealed by No. 85/2005 s. 28(1)(a).
S. 52(1) def. of immediate family member inserted by No. 18/2023 s. 42(1).
immediate family member, of a person with a disability (qualifying), means an individual—
(a) who is a natural parent, adoptive parent or step-parent of the person with a disability (qualifying); or
(b) who is, or was when the person with a disability (qualifying) was under 18 years of age, a legal guardian of the person with a disability (qualifying); or
(c) who is a grandparent of the person with a disability (qualifying); or
(d) who is a sibling of the person with a disability (qualifying);
S. 52(1) def. of principal beneficiary inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).
S. 52(1) def. of qualifying occupation date inserted by No. 23/2022 s. 19(1).
qualifying occupation date, for a residence constructed or renovated on land, means the earlier of—
(a) the date that is 6 months after the works finish date for the construction or renovation; or
(b) the date that is 4 years after the works start date for the construction or renovation;
S. 52(1) def. of qualifying person inserted by No. 23/2022 s. 19(1), amended by No. 18/2023 s. 42(2).
qualifying person, in relation to land, means—
(a) a natural person who is the owner of the land, other than a person who is—
(i) a trustee of a trust (including an implied or constructive trust) to which the land is subject; or
(ii) a beneficiary of a trust (including an implied or constructive trust) to which the land is subject; or
(iii) a unitholder in a unit trust scheme to which the land is subject; or
(iv) the owner of land on which a natural person has a right to reside; or
(v) an immediate family member of a person with a disability (qualifying) who is a qualifying person under paragraph (d); or
(b) a natural person who has a right to reside on the land; or