Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 36

36 Land used as the home of a person

(1) Land is
"used as the home" , of a person for a financial year, only if—

(a) that land, and no other land, has been continuously used by the person for residential purposes, whether alone or with another person, for the 6 month period (the
"6 month residency period" ) ending when a liability for land tax arises for the financial year; or

(b) the land is taken to be used as the person’s home under section 37 or 38 ; or

(c) otherwise—the commissioner is satisfied the land is used as the person’s principal place of residence, whether alone or with another person, when a liability for land tax arises for the financial year.

(2) For deciding whether land is used as the person’s principal place of residence under subsection (1) (c) , the commissioner may have regard to the following—

(a) the length of time the person has occupied a residence on the land;

(b) the place of residence of the person’s family;

(c) whether the person has moved his or her personal belongings into a residence on the land;

(d) the person’s address on the electoral roll;

(e) whether services such as telephone, electricity and gas are connected to the land;

(f) whether the person acquired the land with an intentionto occupy a residence on the land as his or her principal place of residence;

(g) any other relevant matter.