TASIn ForceAct
Land Tax Rating Act 2000
4Principal residence land
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4 Principal residence land
(1) In a financial year beginning on 1 July following the commencement of this Act or on 1 July in any subsequent year, the amount of land tax payable in respect of principal residence land is nil.
(2) If principal residence land is apportioned under section 26, 28, 29 or 30 of the Land Tax Act 2000 , the amount of land tax payable in respect of the apportioned assessed land value in respect of any principal residence land is nil.