Sch 1Transitional and validation provisions

Schedule 1 — Transitional and validation provisions

Division 1 — Provision for Revenue Laws Amendment Act 2006

1. Application of s. 24A, 25A and 27A 98

Division 2 — Provision for Revenue Laws Amendment (Taxation) Act 2009

2. Regulations for cl. 6 98

Division 3 — Provisions for the Taxation Legislation Amendment Act (No. 2) 2015

3. Terms used 99

4. Previously exempt land: section 37 99

5. Beneficial body determination: application may be made 100

Division 4 — Provisions for Taxation Legislation Amendment Act 2015

Subdivision 1 — Preliminary

6. Term used: amending Act 100

Subdivision 2 — Provisions about primary production

7. Application of section 15 during transitional period 101

8. Application of section 20 to previous assessment years 101

9. Application of section 30D to land held in trust for assessment year 2014/15 102

Subdivision 3 — Provisions about exemptions and rural business land

10. Terms used 102

11. Validation of previous assessments 104

12. Land tax decisions made or pending 104

13. Application of modified rural business land provisions during the 2012 to 2014 assessment period 105

14. Validation of rural business land assessments 105

15. Reassessment 105

Division 5 — Provisions for Land Tax Assessment Amendment Act 2018

16. Terms used 106

17. Validation of previous assessments 107

18. Land tax decisions made or pending 107

19. Reassessment 108