Queensland Numbered Acts

LAND TAX ACT 2010 NO. 15

TABLE OF PROVISIONS

           Contents
           Part 1--Preliminary
   1.      Short title
   2.      Commencement
   3.      Dictionary
   4.      Relationship of Act with Administration Act
   5.      Act binds all persons
           Part 2--Imposition of land tax
   6.      Imposition of land tax on taxable land
   7.      When a liability for land tax arises
   8.      Who is liable to pay land tax
           Part 3--Some basic concepts
           Division 1--What is taxable land?
   9.      Meaning of taxable land
           Division 2--Who is the owner of land?
   10.     Meaning of owner
   11.     Sellers and buyers of land
   12.     Community titles schemes, building units and group titles
   13.     Mortgagees
   14.     Life estates—persons entitled to reversion or remainder
   15.     Time-sharing schemes
           Division 3--Concepts about the value of land
   16.     Taxable value
   17.     VOLA value
   18.     Averaged value
           Part 4--Assessment of land tax
           Division 1--Aggregation of land
   19.     General principle—taxable land is aggregated
   20.     Separate assessment of trust land
   21.     Separate assessment of land subject to time-sharing scheme
           Division 2--Co-owners
   22.     Assessment of co-owners of land
           Division 3--Trust land
   23.     Deceased estates—assessment of beneficiaries
   24.     Beneficiaries of discretionary trusts
           Division 4--Home unit companies
   25.     Definition for div 4
   26.     What is a home unit
   27.     Calculation of home unit company's liability
   28.     Reassessment—demolition or renovations
           Division 5--Other provisions about assessments
   29.     Lots in community titles schemes or on BUGTA plans
   30.     Discounting of VOLA value—subdivided land not yet developed
           Part 5--Rate of land tax
   31.     Meaning of absentee
   32.     Rate of land tax generally
   33.     Reduced rate for particular trustees
   34.     Reassessment—employee absent from Australia longer than 5 years
           Part 6--Exempt land
           Division 1--Homes
           Subdivision 1--Preliminary
   35.     Explanation of operation of home provisions
           Subdivision 2--Basic concepts about homes
   36.     Land used as the home of a person
   37.     Land taken to be used as a home—person who receives care
   38.     Land taken to be used as a home—demolition or renovations
   39.     Land used for non-exempt purpose
   40.     Land not used for non-exempt purpose—allowable lettings and work from home arrangements
           Subdivision 3--Exemptions
   41.     Exemption for land used as home
   42.     Partial exemption if land used for non-exempt purpose
   43.     Provision for particular family trusts
           Subdivision 4--Reassessment provisions
   44.     Reassessment—demolition or renovations
   45.     Reassessment—newly subdivided land
           Division 2--Charitable institutions
   46.     Meaning of exempt purpose
   47.     Exemption for land owned by or for charitable institution
   48.     Exemption for land owned by or for exempt charitable institution under repealed Act
   49.     Extension of use requirement period
   50.     Reassessment—land not used for exempt purpose within use requirement period etc.
           Division 3--Other exemptions
   51.     Aged care facilities
   52.     Government land
   53.     Land used for primary production
   54.     Moveable dwelling parks
   55.     Port authority land
   56.     Recreational and public land
   57.     Retirement villages
   58.     Other exempt land
           Part 7--Security and recovery
   59.     Unpaid land tax is a debt
   60.     Unpaid land tax is a first charge on land
   61.     Other security for payment of unpaid land tax
   62.     Recovery of land tax from mortgagee
   63.     Issue of clearance certificates
           Part 8--Avoidance schemes
   64.     Purpose and operation of pt 8
   65.     Meaning of scheme
   66.     Application of pt 8
   67.     When is a land tax benefit obtained
   68.     Matters to be considered in deciding purpose for scheme
   69.     Assessments because of land tax benefit from scheme
           Part 9--Miscellaneous provisions
           Division 1--Special provisions for payment of land tax
   70.     Application of div 1
   71.     Land tax may be paid by instalments
   72.     How taxpayer elects to pay land tax by instalments
   73.     Requirements for assessment notices
   74.     Effect of failure to pay an instalment
   75.     Reassessment made after taxpayer elects to pay by instalments
           Division 2--Notices etc. to be given to commissioner
   76.     Application for land to be exempt land
   77.     Notice that land no longer exempt
   78.     Notice of change of ownership of land
   79.     Notice of change of address for service
   80.     Information to be given by home unit companies
           Division 3--Other provisions
   81.     Restriction on grounds of objection, appeal and review
   82.     Access to registers etc.
   83.     Debt owed to manager of time-sharing scheme
   84.     Approved forms
   85.     Regulation-making power
           Part 10--Repeal, savings and transitional provisions
   86.     Definitions for pt 10
   87.     Repeal of Land Tax Act 1915
   88.     Application of this Act
   89.     Continued application of repealed Act
   90.     Capping of taxable value of land for 2010-11 financial year
   91.     Use of land as home—person who receives care
   92.     Use requirement period for charitable institutions
   93.     Application of pt 7 to pre-commencement liabilities
   94.     Land that was exempt, or for which deduction allowed, under repealed Act
   95.     Application of s 79
           96. Application of Administration Act, s 38 to particular pre-commencement liabilities
   97.     References in Acts or documents
           Part 11--Amendments of legislation
   98.     Legislation amended in sch 3
   99.     Amendment of regulation
           SCHEDULE 1 -- RATE OF LAND TAX--INDIVIDUALS OTHER THAN ABSENTEES AND TRUSTEES
           SCHEDULE 2 -- RATE OF LAND TAX--COMPANIES, ABSENTEES AND TRUSTEES
           SCHEDULE 3 -- LEGISLATION AMENDED
           SCHEDULE 4 -- DICTIONARY