57Exemption continues on death of resident

57 Exemption continues on death of resident (1) If land is used and occupied as the principal place of residence of a person and the person dies, liability for tax is to be assessed as if the person had not died but had continued to use and occupy the land as his or her principal place of residence. (2) Subsection (1) operates only until the earlier of— S. 57(2)(a) substituted by No. 68/2007 s. 19(1). (a) the third anniversary of the person's death or the expiry of the further period approved by the Commissioner under subsection (3); or (c) the day on which the person's interest in the land vests in a person (other than the person's personal representative) under the administration of the person's estate. S. 57(3) inserted by No. 68/2007 s. 19(2). (3) For the purposes of subsection (2)(a), the Commissioner may approve a further period in any particular case. S. 57(4) inserted by No. 47/2020 s. 50. (4) Subsection (1) does not apply if the person who dies— (a) had a right to reside on the land; or S. 57(4)(b) amended by No. 18/2023 s. 48(a). (b) held a life estate in possession in the land; or S. 57(4)(c) inserted by No. 18/2023 s. 48(b). (c) was a person with a disability (qualifying) and the land was owned by an immediate family member. S. 57(5) inserted by No. 47/2020 s. 50, substituted by No. 24/2025 s. 21. (5) Subsection (1) does not apply in respect of a year if any income was derived from the land in the year preceding the tax year, other than income derived from a part of the land that was used— (a) to carry on a substantial business activity; or See section 62 regarding substantial business activities. (b) to provide accommodation in a separate residence. See section 62A regarding accommodation in separate residences.