sec.38Land taken to be used as a home—demolition or renovations

sec.38 Land taken to be used as a home—demolition or renovations

Land is taken to be used as a person’s home for a financial year if— the commissioner is satisfied that the person is temporarily residing elsewhere, when a liability for land tax arises for the financial year, because— a residence on the land has been or is being demolished and a new residence is being or will be constructed; or a residence on the land is being renovated to an extent requiring it to be vacated; and the land was used as the principal place of residence of the person at some time during the 6 month residency period; and the person intends to resume using the land as the person’s principal place of residence before a liability for land tax arises for the next financial year.

• (a) the commissioner is satisfied that the person is temporarily residing elsewhere, when a liability for land tax arises for the financial year, because— (i) a residence on the land has been or is being demolished and a new residence is being or will be constructed; or (ii) a residence on the land is being renovated to an extent requiring it to be vacated; and
• (i) a residence on the land has been or is being demolished and a new residence is being or will be constructed; or
• (ii) a residence on the land is being renovated to an extent requiring it to be vacated; and
• (b) the land was used as the principal place of residence of the person at some time during the 6 month residency period; and
• (c) the person intends to resume using the land as the person’s principal place of residence before a liability for land tax arises for the next financial year.
• (i) a residence on the land has been or is being demolished and a new residence is being or will be constructed; or
• (ii) a residence on the land is being renovated to an extent requiring it to be vacated; and