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.
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 1A - Foreign investor land tax
16A. Interpretation
16B. How assessment or reassessment of land to be made
16C. Application of foreign investor land tax
16D. Non-application of foreign investor land tax
16E. Reassessment of land tax if trust is not foreign trust
16F. Determination as to whether person is foreign person or land is capable of certain use
16G. Determination that owner of land is not foreign person
16H. Commissioner may publish circumstances where owner of land is not foreign person
16I. Reassessment of land tax for certain developers of property
16J. Notice of change in certain circumstances
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
19EA. Limited exempt land: adversely impacted commercial properties
19F. Extension of certain periods
Division 3 - Amount of tax
20. Amount of land tax
21.
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
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