QLDIn ForceAct
Land Tax Act 2010
sec.9Meaning of taxable land
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sec.9 Meaning of taxable land
Taxable land is land in Queensland that— has been alienated from the State for an estate in fee simple; and is not exempt land. Acts Interpretation Act 1954 , schedule 1 — land includes messuages, tenements and hereditaments, corporeal or incorporeal, of any tenure or description, and whatever may be the interest in the land.
- (a) has been alienated from the State for an estate in fee simple; and
- (b) is not exempt land.