56Absence from principal place of residence

56 Absence from principal place of residence (1) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land if the Commissioner is satisfied— (a) that the absence is temporary in nature; and (b) that the person intends to resume use or occupation of the land as his or her principal place of residence after the absence; and S. 56(1)(c) substituted by Nos 76/2012 s. 8(2), 18/2023 s. 47(1). (c) that, in respect of the period of absence, no other land is exempt land under this Division or under a law of another jurisdiction (whether in or outside Australia) as the principal place of residence of— (i) under section 54(1)(a), the owner; or (ii) under section 54(1)(b), the vested beneficiary in relation to the land; or (iii) under section 54(1)(c), the person with a disability (qualifying). S. 56(1)(d) repealed by No. 76/2012 s. 8(2). S. 56(1A) inserted by No. 76/2012 s. 8(3). (1A) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land if— (a) the person has lost the ability to live independently; and (b) the person resides— (i) at a hospital as a patient of the hospital; or S. 56(1A)(b)(ii) amended by No. 28/2017 s. 62. (ii) at a residential care facility or supported residential service, or a residential service within the meaning of the **Disability Act 2006**, and receives residential or respite care at the facility or service; or S. 56(1A) (b)(iia) inserted by No. 38/2018 s. 315, amended by No. 9/2023 s. 258(2). (iia) in an SDA dwelling as an SDA resident within the meaning of the **Residential Tenancies Act 1997**; or (iii) with another person who provides personal support to the person on a daily basis. S. 56(1B) inserted by No. 47/2020 s. 49(1), substituted by No. 18/2023 s. 47(2). (1B) Subsection (1A) does not apply in relation to— (a) a person who has a right to reside on the land; or (b) a person with a disability (qualifying) using and occupying as the person's principal place of residence land owned by an immediate family member. S. 56(1C) inserted by No. 24/2025 s. 16(1). (1C) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a natural person (not acting in the capacity of trustee of a trust) despite the person's absence from the land if the Commissioner is satisfied that— (a) the absence is because another person subjected the person or a family member of the person to family violence; and (b) in respect of the period of absence, no other land is exempt land under this Division or under a law of another jurisdiction (whether in or outside of Australia) as the principal place of residence of the person. S. 56(2) amended by No. 76/2012 s. 8(4), substituted by No. 47/2020 s. 49(2). (2) Land will not to be taken to be used and occupied as the principal place of residence of a person under this section for a tax year if the person was unable to occupy the land as the person's principal place of residence in the year preceding the tax year because a residence was being constructed or renovated on the land. See section 61 in relation to land on which a residence is being constructed or renovated. S. 56(3) substituted by No. 76/2012 s. 8(5). (3) Land will not be taken to be used and occupied as the principal place of residence of a person under this section unless the conditions set out in subsections (4) and (5) are both satisfied. S. 56(4) inserted by No. 76/2012 s. 8(5). (4) The condition in this subsection is that the land— (a) was exempt land under section 54 immediately before the person's absence; or (b) was used and occupied— (i) in the case of an owner—by the owner as his or her principal place of residence for a period of at least 6 consecutive months immediately before the owner's absence; or S. 56(4)(b)(ii) amended by No. 18/2023 s. 47(3)(a). (ii) in the case of a trustee—by a vested beneficiary in relation to the land as his or her principal place of residence for a period of at least 6 consecutive months immediately before the vested beneficiary's absence; or S. 56(4)(b)(iii) inserted by No. 18/2023 s. 47(3)(b). (iii) in the case of an immediate family member of a person with a disability (qualifying)—by the person with a disability (qualifying) as the person's principal place of residence for a period of at least 6 consecutive months immediately before the person's absence. S. 56(5) inserted by No. 76/2012 s. 8(5), substituted by Nos 47/2020 s. 49(3), 24/2025 s. 16(2). (5) The condition in this subsection is as follows— S. 56(5)(a) amended by No. 24/2025 s. 20(a). (a) for the purposes of subsection (1)—that the owner or trustee did not derive any income from the land in the year preceding the tax year; S. 56(5)(ab) inserted by No. 24/2025 s. 20(b). (ab) for the purposes of subsection (1A)—that the owner or trustee did not derive any income from the land in the year preceding the tax year, other than income derived from a part of the land that was used— (i) to carry on a substantial business activity; or See section 62 regarding substantial business activities. (ii) to provide accommodation in a separate residence; See section 62A regarding accommodation in separate residences. (b) for the purposes of subsection (1C)— (i) that the owner or trustee did not derive any income from the land in the year preceding the tax year; or (ii) that the person referred to in subsection (1C) did not receive any income that was derived from the land in the year preceding the tax year. S. 56(6) inserted by No. 76/2012 s. 8(5), amended by Nos 69/2013 s. 15(1), 24/2025 s. 16(3). (6) The maximum period for which land can be taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land under subsection (1) or (1C) is 6 years from the date of the person's absence. Note to s. 56(6) amended by Nos 69/2013 s. 15(2), 24/2025 s. 16(4). If a person has been absent for more than 6 years and land ceases to be taken under subsection (1) or (1C) to be used and occupied as the principal place of residence of the person, the land will no longer be exempt land under this Division unless another exemption applies. S. 56(7) inserted by No. 76/2012 s. 8(5). (7) In this section— S. 56(7) def. of *family violence* inserted by No. 24/2025 s. 16(5). ***family violence*** has the same meaning as in section 4 of the **Family Violence Protection Act 2008**; ***personal support*** means the provision of one or more of the following— (a) assistance with personal hygiene, toileting or dressing; (b) assistance to achieve and maintain mobility; (c) support to seek out and maintain contact with health professionals, social networks, family, friends and the community; (d) emotional wellbeing support; (e) assistance with or supervision in administering medication; (f) assistance with eating and maintaining adequate nutrition.