AustLII Tasmanian Consolidated Acts

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LAND TAX ACT 2000

- Act 74 of 2000
- Royal Assent 13 December 2000

TABLE OF PROVISIONS

           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement
   3.      Interpretation
   3A.     Owner of land
   3B.     Joint tenants to be treated as tenants in common
   4.      Defined terms in land tax rating Act
   5.      Exclusive right of occupation
   6.      Principal residence land
   6A.     Section 6A
   7.      Primary production land
   8.      General land
   9.      Application of other Act

   PART 2 - Land tax Division 1 - Liability

   10.     Liability for land tax
   11.     List of owners
   12.     Assessment of land tax
   13.     Payment by instalments
   14.     Joint owners
   15.     Trustees and agents
   16.     Notice of change in use of land

           Division 2 - Exempt land

   17.     Exempt Crown and public lands
   18.     Exempt trust land
   19.     Other exempt land
   19A.    Partially exempt land: conservation covenants
   19B.    Partially exempt land: public parks and gardens
   19C.    Partially exempt land: flood prevention structure
   19D.    Limited exempt land: new properties available for rent
   19E.    Limited exempt land: former short-stay accommodation properties
   19F.    Extension of certain periods

           Division 3 - Amount of tax

   20.     Amount of land tax
   21.     Section 21
   22.     Section 22
   23.     Assessed land value
   24.     Aggregate land value
   25.     Subdivisions

           Division 4 - Apportioned assessed land value

   26.     Apportioned assessed land value for principal residence land
   27.     Apportioned assessed land value for primary production land
   28.     Home-unit companies
   29.     Retirement villages
   30.     Cooperative housing societies
   30A.    Apportionment where multiple partial exemptions apply

           Division 5 - Companies

   31.     Related companies
   32.     Controlling interest
   33.     Shares
   34.     Liability of companies
   35.     Nominee company

   PART 3 - Miscellaneous

   36.     Onus of establishing facts
   37.     Land tax rebate
   37A.    Land tax rebate (Transitional circumstances)
   37B.    Extension of classification in case of natural disasters, &c.
   38.     Special rate of land tax
   39.     Recovery of unpaid land tax
   40.     Recovery of paid land tax
   41.     Keeping of accounts by Commissioner
   42.     Searches
   43.     Regulations
   44.     Administration of Act
   45.     Savings and transitional
   46.     Miscellaneous amendments
           SCHEDULE 1

[ Note: This table has been automatically generated and may be incomplete. ]



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