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S. 56(1)(d) repealed by No. 76/2012 s. 8(2).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—