Queensland Consolidated Acts

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LAND TAX ACT 1915 - SECT 3A

3A Meaning of absentee

(1) An absentee is a person who does not ordinarily reside in Australia or an external Territory.

(2) An absentee includes a person who--

(a) can not satisfy the commissioner that he or she ordinarily resides in Australia or an external Territory; and
(b) at the date when the ownership of the person's land is decided for this Act--
(i) is absent from Australia and the external Territories; or
(ii) has been absent from Australia and the external Territories during more than half of the previous year.

(3) An absentee does not include--

(a) a public officer of the Commonwealth or of a State who is absent in the performance of the public officer's duty; or
(b) an individual (the employee) employed by an employer in Australia or an external Territory for a continuous period of 1 year immediately before the employee's absence, if the commissioner is satisfied that--
(i) the employee is absent in the performance of the employee's duty for his or her employer; and
(ii) the duration of the employee's absence will not be longer than 5 years.


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