Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 33

33 Reduced rate for particular trustees

(1) This section applies to—

(a) a trustee for a person under the Bankruptcy Act 1966 (Cwlth) ; or

(b) a trustee for an incapacitated person within the meaning of the Public Trustee Act 1978 ; or

(c) a trustee of a special disability trust under—

(i) the Social Security Act 1991 (Cwlth) , section 1209L ; or

(ii) the Veterans’ Entitlements Act 1986 (Cwlth) , section 52ZZZW .

(2) Despite section 32 , the commissioner must assess the trustee’s liability for land tax at the rate provided for under schedule 1 .