Land Tax Management Act 1956
38Amendments to principal place of residence exemption
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38 Amendments to principal place of residence exemption
38 Amendments to principal place of residence exemption
(1) The amendment made to section 3A of this Act by the State Revenue Legislation Further Amendment Act 2005 has effect as if it had commenced on 31 December 2003 and accordingly extends to the assessment of any land tax payable for the land tax year commencing on 1 January 2004 or 1 January 2005.
(2) The amendments made to clause 8 of Schedule 1A to this Act by the State Revenue Legislation Further Amendment Act 2005 have effect as if those amendments had commenced on 31 December 2004 and accordingly extend to the assessment of any land tax payable for the land tax year commencing on 1 January 2005.
(3) Anything done or omitted to be done before the date of assent to the State Revenue Legislation Further Amendment Act 2005, that would have been validly done or omitted if the amendments made to section 3A and clause 8 of Schedule 1A to this Act had been in force at the time that it was done or omitted, is taken to have been validly done or omitted.