Tasmanian Bills Tasmanian Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
TASMANIA
__________
LAND TAX AMENDMENT BILL 2017
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Section 26 amended (Apportioned assessed land value for
principal residence land)
5. Repeal of Act
[Bill 58]-II
2
LAND TAX AMENDMENT BILL 2017
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.
SHANE DONNELLY, Clerk of the House
2 November 2017
(Brought in by the Treasurer, the Honourable Peter Carl
Gutwein)
A BILL FOR
An Act to amend the Land Tax Act 2000
Be it enacted by Her 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:
1. Short title
This Act may be cited as the Land Tax
Amendment Act 2017.
2. Commencement
This Act is taken to have commenced on
1 July 2017.
3. Principal Act
In this Act, the Land Tax Act 2000* is referred to
as the Principal Act.
*No. 74 of 2000
[Bill 58] 3
Land Tax Amendment Act 2017
Act No. of 2017
s. 4
4. Section 26 amended (Apportioned assessed land
value for principal residence land)
Section 26 of the Principal Act is amended by
omitting subsection (2) and substituting the
following subsections:
(2) The apportioned assessed land value in
respect of principal residence land used
as the principal residence of the owner,
or a related person of the owner, is
determined by multiplying the assessed
land value by the proportion of land area
so used.
(2A) For the purposes of subsection (2), the
land area is the area of the land together
with the areas of all additional floors
above or below ground level (but not
including the ground floor) of all
structures on the land.
5. Repeal of Act
This Act is repealed on the three hundred and
sixty fifth day from the day on which it is taken
to have commenced.
4 Government Printer, Tasmania