Land Tax Act 2010
sec.31Meaning of absentee
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sec.31 Meaning of absentee
An absentee is a person who does not ordinarily reside in Australia. An absentee includes a person who— can not satisfy the commissioner that he or she ordinarily resides in Australia; and when ownership of the person’s land is decided for this Act— is absent from Australia; or has been absent from Australia for more than half of the 12 month period ending when the ownership is decided. An absentee does not include— a public officer of the Commonwealth or of a State who is absent in the performance of the officer’s duty; or an individual (the employee ) employed by an employer in Australia for a continuous period of 1 year immediately before the employee’s absence, if the commissioner is satisfied that— the employee is absent in the performance of the employee’s duty for his or her employer; and the employee’s absence will not be longer than 5 years; or an Australian citizen; or the holder of a permanent visa under the Migration Act 1958 (Cwlth) , section 30 (1) . Subsection (3) (b) stops applying, for that absence, as soon as it is longer than 5 years. In this section— Australia includes an external Territory. s 31 amd 2019 No. 20 s 16 (sec.31-ssec.1) An absentee is a person who does not ordinarily reside in Australia. (sec.31-ssec.2) An absentee includes a person who— can not satisfy the commissioner that he or she ordinarily resides in Australia; and when ownership of the person’s land is decided for this Act— is absent from Australia; or has been absent from Australia for more than half of the 12 month period ending when the ownership is decided. (sec.31-ssec.3) An absentee does not include— a public officer of the Commonwealth or of a State who is absent in the performance of the officer’s duty; or an individual (the employee ) employed by an employer in Australia for a continuous period of 1 year immediately before the employee’s absence, if the commissioner is satisfied that— the employee is absent in the performance of the employee’s duty for his or her employer; and the employee’s absence will not be longer than 5 years; or an Australian citizen; or the holder of a permanent visa under the Migration Act 1958 (Cwlth) , section 30 (1) . (sec.31-ssec.4) Subsection (3) (b) stops applying, for that absence, as soon as it is longer than 5 years. (sec.31-ssec.5) In this section— Australia includes an external Territory.
- (a) can not satisfy the commissioner that he or she ordinarily resides in Australia; and
- (b) when ownership of the person’s land is decided for this Act— (i) is absent from Australia; or (ii) has been absent from Australia for more than half of the 12 month period ending when the ownership is decided.
- (i) is absent from Australia; or
- (ii) has been absent from Australia for more than half of the 12 month period ending when the ownership is decided.