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TASMANIA
__________
LAND TAX AMENDMENT BILL 2010
__________
CONTENTS
PART 1 - PRELIMINARY
1. Short title
2. Commencement
PART 2 - LAND TAX ACT 2000 AMENDED
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 6A inserted
6A. Shack land
6. Section 16 amended (Notice of change in use of land)
7. Section 20 amended (Amount of land tax)
8. Section 26 amended (Apportioned assessed land value for
principal residence land)
9. Section 36 amended (Onus of establishing facts)
10. Section 37 amended (Land tax rebate)
PART 3 - LAND TAX RATING ACT 2000 AMENDED
11. Principal Act
12. Section 5A inserted
5A. Shack land
13. Schedule 1 substituted
SCHEDULE 1 - RATE OF LAND TAX
[Bill 12]-I
PART 4 - REPEAL OF ACT
14. Repeal of Act
2
LAND TAX AMENDMENT BILL 2010
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
P. R. ALCOCK, Clerk of the House
16 June 2010
(Brought in by the Deputy Premier, the Honourable Larissa
Tahireh Giddings)
A BILL FOR
An Act to amend the Land Tax Act 2000 and the Land Tax
Rating Act 2000
Be it enacted by His Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 - PRELIMINARY
1. Short title
This Act may be cited as the Land Tax
Amendment Act 2010.
2. Commencement
This Act commences on 1 July 2010.
[Bill 12] 3
Land Tax Amendment Act 2010
Act No. of
s. 3 Part 2 - Land Tax Act 2000 Amended
PART 2 - LAND TAX ACT 2000 AMENDED
3. Principal Act
In this Part, the Land Tax Act 2000* is referred
to as the Principal Act.
4. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended as
follows:
(a) by inserting ", unless the contrary
intention appears" after "this Act";
(b) by inserting the following definition after
the definition of "penalty tax":
"prescribed dwelling" means a
permanent building of
predominantly residential
character affixed to land for
which human occupation or
habitation is not forbidden by a
closure order made by a council
under section 87 of the Public
Health Act 1997;
(c) by inserting the following definition after
the definition of "private hospital":
"qualifying home business" means a
business -
*No. 74 of 2000
4
Land Tax Amendment Act 2010
Act No. of
Part 2 - Land Tax Act 2000 Amended s. 4
(a) operated from land on
which a prescribed
dwelling is located; and
(b) operated from that
prescribed dwelling or a
building ordinarily found
on residential land that is
not of a solely
commercial character; and
(c) operated by a person who
is the owner of the land or
spouse, sibling, child or
parent of the owner of the
land; and
(d) for which the land is the
sole permanent business
premises of that person;
and
(e) for the operation of which
no more than 50% of the
floor area of the
prescribed dwelling is
ordinarily used;
(d) by inserting the following definition after
the definition of "retirement village
company":
"shack land" is land referred to in
section 6A;
5
Land Tax Amendment Act 2010
Act No. of
s. 5 Part 2 - Land Tax Act 2000 Amended
5. Section 6A inserted
After section 6 of the Principal Act, the
following section is inserted in Part 1:
6A. Shack land
(1) Shack land is land that has been
determined by the Commissioner under
this section to be shack land.
(2) The Commissioner, on the application of
the owner of land, is to determine that
land is shack land if the land is
qualifying land and an owner of the land
is a qualifying owner.
(3) For the purposes of this section, land is
qualifying land if the Commissioner is
satisfied that -
(a) a prescribed dwelling is located
on the land; and
(b) if building work on the dwelling
was carried out on or after
1 July 2004, the requirements of
the Building Act 2000 have been
complied with; and
(c) the dwelling is held for
recreational purposes of the
owner or his or her family and is
not used as a principal residence
by any person; and
6
Land Tax Amendment Act 2010
Act No. of
Part 2 - Land Tax Act 2000 Amended s. 5
(d) no business, rental or lease
income is derived from the land;
and
(e) the land is not made available for
the conduct of a business or
advertised for rent or leasing; and
(f) the assessed land value of the
land does not exceed $500 000;
and
(g) any other conditions prescribed
by the regulations have been
satisfied.
(4) For the purposes of this section, a natural
person is a qualifying owner if the
Commissioner is satisfied that -
(a) the owner resides in this State;
and
(b) the owner has attained the age of
18 years; and
(c) the owner of the land does not, or
if the owner has a spouse both the
owner and the spouse do not, own
other land that has been
determined by the Commissioner
to be shack land; and
(d) the owner of the land does not, or
if the owner has a spouse both the
owner and the spouse do not
jointly, own other land that has
7
Land Tax Amendment Act 2010
Act No. of
s. 6 Part 2 - Land Tax Act 2000 Amended
been determined by the
Commissioner to be shack land.
(5) If the owner of shack land derives any
business, rental or lease income in any
financial year from that land, the owner
must notify the Commissioner of the
receipt of that income within 30 days of
its receipt.
Penalty: Fine not exceeding 10 penalty
units.
(6) If any business, rental or lease income
has been derived in a financial year from
shack land, the Commissioner is to
determine the land to be general land as
at the beginning of that financial year and
reassess the land tax liability of the
owner for that financial year, unless the
owner of the land successfully applies to
the Commissioner for the land to receive
a different classification.
6. Section 16 amended (Notice of change in use of
land)
Section 16 of the Principal Act is amended by
inserting after paragraph (b) the following
paragraph:
(ba) shack land; or
8
Land Tax Amendment Act 2010
Act No. of
Part 2 - Land Tax Act 2000 Amended s. 7
7. Section 20 amended (Amount of land tax)
Section 20(2) of the Principal Act is amended by
inserting after paragraph (b) the following
paragraph:
(ba) shack land; and
8. Section 26 amended (Apportioned assessed land
value for principal residence land)
Section 26(1) of the Principal Act is amended by
inserting ", not including a qualifying home
business," after "purposes".
9. Section 36 amended (Onus of establishing facts)
Section 36(1) of the Principal Act is amended as
follows:
(a) by omitting from paragraph (c)
"residence." and substituting
"residence;";
(b) by inserting the following paragraphs
after paragraph (c):
(d) that a business operated from
principal residence land is a
qualifying home business;
(e) that land is shack land.
9
Land Tax Amendment Act 2010
Act No. of
s. 10 Part 2 - Land Tax Act 2000 Amended
10. Section 37 amended (Land tax rebate)
Section 37 of the Principal Act is amended by
inserting after subsection (1) the following
subsection:
(1A) If the owner is eligible for a rebate under
subsection (1) in relation to a financial
year, the owner may apply to the
Commissioner for an additional (first
home builder) rebate in respect of the
preceding financial year if -
(a) the owner was entitled to a full or
partial refund of duty paid on that
land under section 30A of the
Duties Act 2001; and
(b) the owner was the owner at the
beginning of the preceding
financial year and incurred a land
tax liability; and
(c) construction of the dwelling was
completed after 1 July 2010.
10
Land Tax Amendment Act 2010
Act No. of
Part 3 - Land Tax Rating Act 2000 Amended s. 11
PART 3 - LAND TAX RATING ACT 2000 AMENDED
11. Principal Act
In this Part, the Land Tax Rating Act 2000* is
referred to as the Principal Act.
12. Section 5A inserted
After section 5 of the Principal Act, the
following section is inserted:
5A. Shack land
In the financial year beginning on
1 July 2010 and on 1 July in any
subsequent year, the amount of land tax
payable in respect of shack land is nil.
13. Schedule 1 substituted
Schedule 1 to the Principal Act is repealed and
the following Schedule is substituted:
SCHEDULE 1 - RATE OF LAND TAX
Section 6
Assessed or apportioned Amounts and rates of land
assessed land value of land tax
Less than $25 000 Nil
*No. 73 of 2000
11
Land Tax Amendment Act 2010
Act No. of
s. 13 Part 3 - Land Tax Rating Act 2000 Amended
Assessed or apportioned Amounts and rates of land
assessed land value of land tax
$25 000 - $349 999.99 $50 and 0.55 cents for each
dollar of the assessed land
value or apportioned assessed
land value in excess of
$25 000
$350 000 or more $1 837.50 and 1.5 cents for
each dollar of the assessed
land value or apportioned
assessed land value in excess
of $350 000
12
Land Tax Amendment Act 2010
Act No. of
Part 4 - Repeal of Act s. 14
PART 4 - REPEAL OF ACT
14. Repeal of Act
This Act is repealed on the ninetieth day from
the day on which it commences.
Government Printer, Tasmania 13