63HExemption continues if land becomes unfit for occupation

63H Exemption continues if land becomes unfit for occupation (1) If land that is exempt land under section 63D(1) becomes unfit for occupation as the principal place of residence of a person because of damage or destruction caused by an event such as fire, earthquake, storm, accident or malicious damage, the land continues to be exempt land while the owner continues to own the land as if it had continued to be used and occupied as the person's principal place of residence. (2) Subsection (1) operates until the first anniversary of the day on which the land became unfit for occupation as the person's principal place of residence. Division 2—Primary production land Pt 4 Div. 2 Subdiv. 1 (Heading) inserted by No. 46/2019 s. 24(1). Subdivision 1—Interpretation