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These regulations may be cited as the Land Tax Regulations 2021 .
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Tasmania regulation
These regulations supply technical rules that make the Land Tax Act work in practice. They specify who counts as the owner of unregistered land, treat a particular Repatriation Health Card as equivalent to a Pensioner Concession Card for land tax concessions, require amendments of very old assessments to be made under the repealed law, and set small fees for land‑tax searches and certificates. Affected parties include holders of unregistered title, certain veterans, taxpayers with pre‑2000 assessments, and anyone ordering official searches or certificates.
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Direct links to the current provisions in Land Tax Regulations 2021.
These regulations may be cited as the Land Tax Regulations 2021 .
These regulations take effect on 15 December 2021.
In these regulations –
Act means the Land Tax Act 2000 .
For the purposes of paragraph (b) of the definition of owner in section 3A(1) of the Act, the following persons are prescribed:
(a) in the case of land not registered under the Land Titles Act 1980 and subject to a mortgage or other encumbrance under which a person is entitled to an equity of redemption, the person for the time being having that equity of redemption;
(b) in the case of land not registered under the Land Titles Act 1980 and not subject to a mortgage or other encumbrance –
(i) if a person is entitled to an estate of freehold in the land for his or her life, that person; or
(ii) if subparagraph (i) does not apply, the person entitled to an estate in fee simple in the land.
For the purposes of section 19(a)(ii) of the Act, a Repatriation Health Card – For All Conditions, with a war widow or war widower endorsement, issued under the Veterans' Entitlements Act 1986 of the Commonwealth is prescribed to be equivalent to a Pensioner Concession Card.
An amendment of an assessment of land tax made under the Land and Income Taxation Act 1910 for any financial year ending on or before 30 June 2000 is to be made under that Act as if it had not been repealed.
The following fees are prescribed as the fees payable for the matters to which they respectively relate:
(a) if an application for a search under section 42(1) of the Act, a fee of 6 fee units;
(b) if an issue of a certificate under section 42(2) of the Act, a fee of 1.5 fee units.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 1 December 2021
These regulations are administered in the Department of Treasury and Finance.
Sourced from Tasmanian Legislation Online (legislation.tas.gov.au), CC BY 4.0.
These regulations may be cited as the Land Tax Regulations 2021 .
These regulations take effect on 15 December 2021.
In these regulations –
Act means the Land Tax Act 2000 .
For the purposes of paragraph (b) of the definition of owner in section 3A(1) of the Act, the following persons are prescribed:
(a) in the case of land not registered under the Land Titles Act 1980 and subject to a mortgage or other encumbrance under which a person is entitled to an equity of redemption, the person for the time being having that equity of redemption;
(b) in the case of land not registered under the Land Titles Act 1980 and not subject to a mortgage or other encumbrance –
(i) if a person is entitled to an estate of freehold in the land for his or her life, that person; or
(ii) if subparagraph (i) does not apply, the person entitled to an estate in fee simple in the land.
For the purposes of section 19(a)(ii) of the Act, a Repatriation Health Card – For All Conditions, with a war widow or war widower endorsement, issued under the Veterans' Entitlements Act 1986 of the Commonwealth is prescribed to be equivalent to a Pensioner Concession Card.
An amendment of an assessment of land tax made under the Land and Income Taxation Act 1910 for any financial year ending on or before 30 June 2000 is to be made under that Act as if it had not been repealed.
The following fees are prescribed as the fees payable for the matters to which they respectively relate:
(a) if an application for a search under section 42(1) of the Act, a fee of 6 fee units;
(b) if an issue of a certificate under section 42(2) of the Act, a fee of 1.5 fee units.
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 1 December 2021
These regulations are administered in the Department of Treasury and Finance.