Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 54

54 Moveable dwelling parks

(1) This section applies to land that is used predominantly as a moveable dwelling park, if more than 50% of the sites in the moveable dwelling park are occupied, or solely available for occupation, for residential purposes for periods longer than 6 weeks at a time.

(2) The land is exempt land.

(3) In this section—

"caravan" see the Residential Tenancies and Rooming Accommodation Act 2008 , section 7 .

"manufactured home" see the Manufactured Homes (Residential Parks) Act 2003 , section 10 .

"moveable dwelling park" means a place where caravans or manufactured homes are situated for occupation on payment of consideration.

"site" , for a moveable dwelling park, means a site in the moveable dwelling park where a caravan or manufactured home is, or is intended to be, situated.