Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 37

37 Land taken to be used as a home—person who receives care

(1) This section applies to land, for a financial year, if—

(a) the person who owns the land received care for all or part of the 6 month residency period; and

(b) the person used the land for a qualifying residential use before the person started to receive care; and

(c) the person has used the land for a qualifying residential use continuously for a period of at least 6 consecutive months; and

(d) subsection (6) does not prevent the person from being taken to use the land as the person’s home under this section.

(2) For this section, the person
"receives care" if the person—

(a) resides at a hospital as an inpatient; or

(b) receives residential care at a residential care service; or

(c) resides on other land that is not owned by the person and is under the care of someone else.

(3) The land is taken to be used as the person’s home for the financial year.

(4) However, subsection (3) does not apply if income was derived from use of the land during the 1 year period ending when the liability for land tax arises.

(5) Despite subsection (4) , income may be derived from a lease, licence or other arrangement under which a person has a right to occupy the land, if—

(a) the right of occupation is for not more than 6 months in the 1 year period; or

(b) the income is not more than is reasonably required to cover the following—

(i) rates and other charges levied on the land by the local government for the land; and

(ii) maintenance expenses for the land.

(6) The maximum period for which the person may be taken to use the land as the person’s home under this section is 6 years from the end of the last period of at least 6 consecutive months during which the land was used by the person for a qualifying residential use.

(7) In this section—

"qualifying residential use" , of land by the owner of the land, means use of the land, and no other land, by the owner for residential purposes, whether alone or with another person.

"residential care service" see the Aged Care Act 1997 (Cwlth) , schedule 1 .