sec.35Explanation of operation of home provisions

sec.35 Explanation of operation of home provisions

The purpose of this section is to explain generally how this division provides for land that is used as a home to be exempt land. Land is exempt under subdivision 3 if it is used as the home of— the owner; or if the owner is a trustee and is not an absentee—all beneficiaries of the trust. Under subdivision 2 , land is used as a person’s home if— the 6 month residency test in section 36 (1) (a) is satisfied; or the person satisfies the requirements of section 37 or 38 (the person received care during the 6 month residency period or the person is temporarily living elsewhere because of renovations); or the commissioner is satisfied the person is using the land as his or her principal place of residence when the relevant liability for land tax arises (see section 36 (1) (c) ). Land is partially exempt under subdivision 3 if it is used as a home as mentioned in subsection (2) but it is also used for a non-exempt purpose. Under subdivision 2 , land is used for a non-exempt purpose if it is used for any other substantial purpose, except if the only other purpose it is used for is 1 or more of the following— for— 1 allowable letting; or 2 allowable lettings, if at least 1 is a family letting and certain other requirements are met (see section 40 ); for a working from home arrangement. (sec.35-ssec.1) The purpose of this section is to explain generally how this division provides for land that is used as a home to be exempt land. (sec.35-ssec.2) Land is exempt under subdivision 3 if it is used as the home of— the owner; or if the owner is a trustee and is not an absentee—all beneficiaries of the trust. (sec.35-ssec.3) Under subdivision 2 , land is used as a person’s home if— the 6 month residency test in section 36 (1) (a) is satisfied; or the person satisfies the requirements of section 37 or 38 (the person received care during the 6 month residency period or the person is temporarily living elsewhere because of renovations); or the commissioner is satisfied the person is using the land as his or her principal place of residence when the relevant liability for land tax arises (see section 36 (1) (c) ). (sec.35-ssec.4) Land is partially exempt under subdivision 3 if it is used as a home as mentioned in subsection (2) but it is also used for a non-exempt purpose. (sec.35-ssec.5) Under subdivision 2 , land is used for a non-exempt purpose if it is used for any other substantial purpose, except if the only other purpose it is used for is 1 or more of the following— for— 1 allowable letting; or 2 allowable lettings, if at least 1 is a family letting and certain other requirements are met (see section 40 ); for a working from home arrangement.

• (a) the owner; or
• (b) if the owner is a trustee and is not an absentee—all beneficiaries of the trust.
• (a) the 6 month residency test in section 36 (1) (a) is satisfied; or