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LAND TAX ACT 2010 - SCHEDULE 4
SCHEDULE 4 – Dictionary
"6 month residency period" see section 36 (1) (a) .
"absentee" see section 31 .
"Administration Act" means the Taxation Administration Act 2001 .
"approved form" means a form approved under section 84 .
"assessment" see the Administration Act , schedule 2 .
"assessment notice" see the Administration Act , section 26 (1) .
"Australian citizen" see the Australian Citizenship Act 2007 (Cwlth) ,
section 4 .
"averaged value" see section 18 .
"avoider" , for part 8 , see section 66 (1) (a) .
"basis of liability notice" see section 80A (2) .
"BCCM Act" means the Body Corporate and Community Management Act 1997 .
"beneficiary" , of a trust, means a person entitled to a beneficial interest
in land or income derived from land that is the subject of the trust.
Note—
See also section 24 for deciding who is a beneficiary of a discretionary trust
when a liability for land tax arises.
"BTR start date" , for an eligible BTR development, for part 6A , see
section 58A .
"BUGTA plan" means a building units plan or group titles plan under the
Building Units and Group Titles Act 1980 .
"build to rent development" , for part 6A , see section 58D .
"capped value" , of taxable land for section 16 (2) , see section 18A (2) .
"charitable institution" means an institution registered under the
Administration Act , part 11A .
"clearance certificate" means a certificate issued under section 63 .
"commissioner" see the Administration Act , schedule 2 .
"community titles scheme" see the BCCM Act , section 10 .
"company" includes all bodies or associations corporate or unincorporate.
"co-owners" means persons who own land jointly or in common, whether as
partners or otherwise.
"de facto partner" means 1 of 2 persons who is a de facto partner within the
meaning of the Acts Interpretation Act 1954 , section 32DA , if the persons
are living, and for at least 2 years have lived, together as a couple on a
genuine domestic basis within the meaning of that section.
"discounted rent dwelling" , in a build to rent development, for part 6A , see
section 58P (2) .
"discounted rent housing agreement" , for part 6A , see section 58R .
"elects" , for part 9 , division 1 , see section 72 .
"eligible BTR development" , for part 6A , see section 58E .
"eligible tenant" , for part 6A , see section 58Q .
"exempt land" means land declared under part 6 to be exempt land.
"exempt purpose" , for part 6 , division 2 , see section 46 .
"foreign company" see section 18B .
"foreign person" see section 18D .
"foreign trust" see section 18C .
"home unit" , for part 4 , division 4 , see section 26 .
"home unit company" means a company in which all the issued shares are owned
by persons who have, because of those shares, an exclusive right to occupy a
unit forming part of a building consisting of at least 2 units and located on
land owned by the company.
"interest schedule lot entitlement" , of a lot included in a community titles
scheme, see the BCCM Act , section 46 .
"land tax" means land tax levied under section 6 .
"land tax benefit" , for part 8 , see section 67 (1) .
"land used for an eligible BTR development" , for a financial year, for part
6A , see section 58C .
"Land Valuation Act" means the Land Valuation Act 2010.
"Land Valuation Act value" see section 17 .
"last instalment date" , for part 9 , division 1 , see section 71 (7) .
"lot entitlement" , of a lot shown on a BUGTA plan, see the
Building Units and Group Titles Act 1980 , section 7 .
"member" , of a person’s family, means each of the following— (a) the
person’s spouse;
(b) the parents of the person or the person’s spouse;
(c) the grandparents of the person or the person’s spouse;
(d) a brother,
sister, nephew or niece of the person or the person’s spouse;
(e) a child,
stepchild or grandchild of the person;
(f) the spouse of anyone mentioned in
paragraph (d) or (e) .
"mortgage" includes— (a) a charge on land; or
(b) an interest in land,
regardless of how it was created, for securing money.
"mortgagee" includes every person entitled at law or in equity to a mortgage
or part of a mortgage.
"non-exempt purpose" see section 39 (2) .
"notice" means written notice.
"objection" , for an assessment, see the Administration Act , schedule 2 .
"owner" — (a) of land, see section 10 ; or
(b) of a unit, for part 4 ,
division 4 , see section 25 .
"parcel" means an area of land that is the subject of a separate valuation
under the Land Valuation Act .
"penalty tax" see the Administration Act , section 58 (1) .
"permanent resident" means— (a) the holder of a permanent visa under the
Migration Act 1958 (Cwlth) , section 30 (1) ; or
(b) a New Zealand citizen
who is the holder of a special category visa under the Migration Act 1958
(Cwlth) , section 32 .
"post-commencement liability" , for part 10 , see section 86 .
"pre-commencement liability" , for part 10 , see section 86 .
"prescribed relative" , of a person, means the following— (a) the person’s
spouse;
(b) a parent or step-parent of the person;
(c) a brother or sister,
or stepbrother or stepsister, of the person.
"related person" see section 18E .
"repealed Act" , for part 10 , see section 86 .
"residential area" means a building, part of a building, or another place of
accommodation, that is used or available for use for residential purposes.
Examples— a house, unit, flat or granny flat, manufactured home within the
meaning of section 54 , or an outbuilding associated with a house
"residential care" see the Aged Care Act 1997 (Cwlth) , section 41- 3 .
"residential tenancy agreement" , for part 6A , see section 58A .
"scheme" , for part 8 , see section 65 .
"scheme land" see the BCCM Act , section 10 .
"spouse" includes a de facto partner and a civil partner.
"staged development" , for part 6A , see section 58D (4) .
"suitable for occupation" , in relation to a building, for part 6A , see
section 58A .
"tax" see the Administration Act , schedule 2 .
"taxable land" see section 9 .
"taxable value" see section 16 .
"taxpayer" see the Administration Act , schedule 2 .
"tenancy agreement" includes any of the following— (a) a lease or licence;
(b) an agreement or arrangement about boarding or lodging for a person.
"time-sharing scheme" means a scheme, undertaking or enterprise (a
"scheme" )— (a) in which participants are or may become entitled to use,
occupy or possess, for 2 or more periods during the scheme’s operation,
property to which the scheme relates; and
(b) implemented in relation to any
of the following— (i) all or some of the lots comprised in a BUGTA plan;
(ii) all or some of the lots included in a community titles scheme;
(iii)
another parcel, if each participant is a registered proprietor of the parcel.
"trust interest" see section 18F .
"trustee" includes— (a) a person appointed or constituted trustee by any of
the following— (i) act of parties;
(ii) order or declaration of a court;
(iii) operation of law; and
(b) an executor or administrator, guardian,
committee, receiver or liquidator; and
(c) a person— (i) administering or
controlling land affected by an express or implied trust; or
(ii) acting in a
fiduciary capacity; or
(iii) possessing, controlling or managing the land of
a person under a legal or other disability.
"unit" means a room or suite of rooms— (a) constructed, designed or adapted
for use as a dwelling; and
(b) forming part of a building owned by a home
unit company.
"unpaid land tax" includes unpaid tax interest and penalty tax for the unpaid
land tax.
"unpaid tax interest" see the Administration Act , section 54 (1) .
"used as the home" see section 36 .
"use requirement period" see section 47 (2) (b) .
"VOLA" ...
"VOLA value" ...
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