6 The Business Tax Review (Assessment) Act 2003 s. 7 and s. 10 read as follows:
Financial years before the commencement day
(1) Despite the amendments effected by this Part, the Land Tax Assessment Act 2002, as in force immediately before the commencement day, continues to apply in relation to land tax payable for financial years that commence before the commencement day.
(2) In this section —
commencement day means the day on which this Part comes into operation.
Requirement to reassess
The Commissioner of State Revenue must make any reassessment necessary to give effect to the amendments effected by this Part.
7 The State Administrative Tribunal (Conferral of Jurisdiction) Amendment and Repeal Act 2004 Pt. 5, the State Administrative Tribunal Act 2004 s. 167 and 169, and the State Administrative Tribunal Regulations 2004 r. 28 and 42 deal with certain transitional issues some of which may be relevant for this Act.
8 The amendment in the Approvals and Related Reforms (No. 4) (Planning) Act 2010 s. 33(4) is not included because the subsection it sought to amend had been deleted by the Revenue Laws Amendment (Taxation) Act 2009 s. 9 before the amendment purported to come into operation.
Defined terms
[This is a list of terms defined and the provisions where they are defined. The list is not part of the law.]
Defined term Provision(s)
2012 to 2014 assessment period Sch. 1 cl. 10
aged care facility 26B(1), 38A(1)
agent Gl. cl. 1
aggregated taxable value Gl. cl. 1
amended Act Sch. 1 cl. 10 and 16
amending Act Sch. 1 cl. 6
approved Gl. cl. 1
assessment Gl. cl. 1
assessment year Gl. cl. 1
beneficiary 23A(1), 29, 30K, Sch. 1 cl. 20(2)
building contract Gl. cl. 1
camp 39A
caravan 39A
caravan or camp site 39A
care commencement date 26B(1)
clause Gl. cl. 1
commencement Sch. 1 cl. 10 and. 16
commencement date Gl. cl. 1
commencement day Sch. 1 cl. 24(1)
commencement year Sch. 1 cl. 24(1)
community title lot 39E
completion 28H(1), 28I(1)
completion date Gl. cl. 1
completion year 28F(1), 28G(1)
compliant trustee Sch. 1 cl. 9(1) and 20(1)
conservation covenant Gl. cl. 1
deceased 30E
decision Sch. 1 cl. 12(1) and 18(1)
disabled beneficiary Gl. cl. 1
disabled person 26A(1)
discretionary trust 29
diversification lease Gl. cl. 1
diversification lessee Gl. cl. 1
dwelling or residential park 39A, Sch. 1 cl. 23(1)
dwelling park 39A
exceptional circumstances 28H(1), 28I(1)
excluded land 39A, 39E
exempt Gl. cl. 1
exempt area 18A(2)
exempt build-to-rent development 39E
exempt development 39E
exempt expansion build-to-rent development 39E
exemption percentage 39E
exemption period 28A
exemption provision 18(1), 18A(1), 28A
exempt purpose Gl. cl. 1
family corporation 29, 30H
family member 29
family owner 29, 30H
family trust 29, 30H
family unit trust scheme 29, 30H
former Act Sch. 1 cl. 16
former section 20 Sch. 1 cl. 8(1)
former section 30 Sch. 1 cl. 7(1)
full-time care 26B(2)
Help to Buy arrangement 45C(1)
home lot Gl. cl. 2(4)
home unit Gl. cl. 1
Housing Australia 45C(1)
improvements Gl. cl. 1
improvement scheme Gl. cl. 1
individual 30I(1)
industrial association Gl. cl. 1
joint owners 28E(1), Gl. cl. 1
land Gl. cl. 1
Land Information Authority Gl. cl. 1
land tax Gl. cl. 1
land tax Act Gl. cl. 1
local planning scheme Gl. cl. 1
long-stay site 39A
lot Gl. cl. 1 and 2(1)
metropolitan region Gl. cl. 1
mining tenement Gl. cl. 1
modified rural business land provisions Sch. 1 cl. 10
new exemption percentage Sch. 1 cl. 23(1)
new lot 28A, 43A(1)
new lot owner 28B(3)
new provisions Sch. 1 cl. 3
non-profit association Gl. cl. 1
non-public authority Sch. 1 cl. 16
non-rural land 29
non-strata home unit Gl. cl. 1
old exemption percentage Sch. 1 cl. 23(1)
old lot 43A(1)
old Part 3 Division 4A Sch. 1 cl. 23(1)
operate 39A
original assessment year 38AC(8)
other lots Gl. cl. 2(4)
owner Gl. cl. 1
owner-builder Gl. cl. 1
owner-occupied home site 39A
P% 15A(3)
parcel 43B(1), Gl. cl. 1
parent lot 28A, Gl. cl. 2(2)
parent lots Gl. cl. 2(2)
park site 39A
partnership 29
political party Gl. cl. 1
preliminary notice about an exemption under section 37 Sch. 1 cl. 4(1)
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