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LAND TAX ACT 2010 - SECT 31
Meaning of absentee
(1) An
"absentee" is a person who does not ordinarily reside in Australia.
(2) An
"absentee" includes a person who— (a) can not satisfy the commissioner that
he or she ordinarily resides in Australia; and
(b) when ownership of the
person’s land is decided for this Act— (i) is absent from Australia; or
(ii) has been absent from Australia for more than half of the 12 month period
ending when the ownership is decided.
(3) An
"absentee" does not include— (a) a public officer of the Commonwealth or of
a State who is absent in the performance of the officer’s duty; or
(b) an
individual (the
"employee" ) employed by an employer in Australia for a continuous period of 1
year immediately before the employee’s absence, if the commissioner is
satisfied that— (i) the employee is absent in the performance of the
employee’s duty for his or her employer; and
(ii) the employee’s absence
will not be longer than 5 years; or
(c) an Australian citizen; or
(d) the
holder of a permanent visa under the Migration Act 1958 (Cwlth) , section 30
(1) .
(4) Subsection (3) (b) stops applying, for that absence, as soon as it
is longer than 5 years.
(5) In this section—
"Australia" includes an external Territory.
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