Queensland Consolidated Acts

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LAND TAX ACT 2010 - SECT 92

Use requirement period for charitable institutions

92 Use requirement period for charitable institutions

(1) This section applies if—
(a) before 30 June 2010, the commissioner allowed an extended period under section 13(1)(f) of the repealed Act for vacant land owned by, or held in trust for, an institution; and
(b) the extended period ends on or after 30 June 2010.
(2) For section 47(2)(b), the use requirement period for the land
(a) is taken to have been extended by the commissioner under section 49; and
(b) unless it is further extended by the commissioner under section 49, ends on the day on which the extended period ends.



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