TABLE OF PROVISIONS Long Title Preamble PART 1 -- Preliminary 1. Short title 2. Commencement 3. Relationship with other Acts 4. Meaning of terms used in this Act PART 2 -- Land tax liability and assessment Division 1 -- Liability to land tax 5. Taxable land 6. Time for payment of land tax 7. Liability to pay land tax 8. Certain persons and bodies taken to be owners of land 9. Liability of agents or trustees Division 2 -- Assessment of land tax 10. Assessing the amount of land tax payable 11. Assessing land tax on 2 or more lots with the same ownership 12. Assessing land tax payable by joint owners 13. Calculating the unimproved value of part of a lot 14. Land tax on newly subdivided private residential property 15. Land tax on newly subdivided rural business land 16. Assessing land tax on non-strata home units PART 3 -- Exemptions, concessions and rebates Division 1 -- General provisions 17. Exempt land 18. Partial exemptions or concessions 19. Obtaining an exemption or concession 20. Commissioner’s power to exempt land Division 2 -- Private residential property 21. Private residential property owned by individuals 22. Private residential property owned by executor or administrator 23. Continued exemption after death of resident 24. New private residences 25. Exemptions during renovation of private residence 26. Exemption for trust property used by disabled beneficiary 27. Rebate if moving from one residence to another 28. Rebate for inner city residential property Division 3 -- Rural business land 29. Land used solely or principally for a rural business 30. Concessional rates for other rural business land Division 4 -- Crown land and other land used for public purposes 31. Land owned by the Crown or other public authorities 32. Land owned by religious bodies 33. Land owned by educational institutions 34. Land used for public or religious hospitals 35. Mining tenements 36. Land used for various public purposes 37. Land owned by public charitable or benevolent institutions 38. Land owned by various non-profit organisations 39. Land used for retirement villages Division 5 -- Other exemptions and concessions 40. Land owned by veteran’s surviving partner or mother 41. Concessional value for newly subdivided land 42. Land vacated for sale by mortgagee PART 4 -- Miscellaneous 43. Information to be given by occupier or person in possession 44. Application of Act to university land 45. Contracts ineffective to alter incidence of land tax 46. Regulations Glossary[Assented to 20 March 2003]
GLOSSARY