sec.36Land used as the home of a person

sec.36 Land used as the home of a person

Land is used as the home , of a person for a financial year, only if— that land, and no other land, has been continuously used by the person for residential purposes, whether alone or with another person, for the 6 month period (the 6 month residency period ) ending when a liability for land tax arises for the financial year; or the land is taken to be used as the person’s home under section 37 or 38 ; or otherwise—the commissioner is satisfied the land is used as the person’s principal place of residence, whether alone or with another person, when a liability for land tax arises for the financial year. For deciding whether land is used as the person’s principal place of residence under subsection (1) (c) , the commissioner may have regard to the following— the length of time the person has occupied a residence on the land; the place of residence of the person’s family; whether the person has moved his or her personal belongings into a residence on the land; the person’s address on the electoral roll; whether services such as telephone, electricity and gas are connected to the land; whether the person acquired the land with an intention to occupy a residence on the land as his or her principal place of residence; any other relevant matter. (sec.36-ssec.1) Land is used as the home , of a person for a financial year, only if— that land, and no other land, has been continuously used by the person for residential purposes, whether alone or with another person, for the 6 month period (the 6 month residency period ) ending when a liability for land tax arises for the financial year; or the land is taken to be used as the person’s home under section 37 or 38 ; or otherwise—the commissioner is satisfied the land is used as the person’s principal place of residence, whether alone or with another person, when a liability for land tax arises for the financial year. (sec.36-ssec.2) For deciding whether land is used as the person’s principal place of residence under subsection (1) (c) , the commissioner may have regard to the following— the length of time the person has occupied a residence on the land; the place of residence of the person’s family; whether the person has moved his or her personal belongings into a residence on the land; the person’s address on the electoral roll; whether services such as telephone, electricity and gas are connected to the land; whether the person acquired the land with an intention to occupy a residence on the land as his or her principal place of residence; any other relevant matter.

• (a) that land, and no other land, has been continuously used by the person for residential purposes, whether alone or with another person, for the 6 month period (the 6 month residency period ) ending when a liability for land tax arises for the financial year; or
• (b) the land is taken to be used as the person’s home under section 37 or 38 ; or