Victorian Current Acts

LAND TAX ACT 2005 - SECT 86A

    (1)     Land is exempt land if the Commissioner determines that it is subject to a conservation covenant.

    (2)     To obtain an exemption from land tax under this section, the owner of the land must—

        (a)     apply to the Commissioner for the exemption; and

        (b)     give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.

    (3)     If the Commissioner determines that a part of the land is subject to a conservation covenant—

        (a)     land tax is assessable for the tax year on the part of the land that is not exempt land; and

        (b)     section 22 applies, if necessary, for that purpose.

    (4)     In this section—

"conservation covenant" means a covenant entered into by an owner of land and recorded in the Register under section 3A of the Victorian Conservation Trust Act 1972 .

Division 8—Exemptions from land tax on transmission easements