Land Tax Act Amendment Act 1978 (Qld)

730 (Qu Elts ultbr ANNO VICESIMO SEPTIMO ELIZABETHAE SECUNDAE REGINAE No. 83 of 1978 An Act to amend the Land Tax Act 1915-1976 in certain particulars [ASSENTED TO 15TH DECEMBER, 1978] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title and citation . (1) This Act may be cited as the Land Tax Act Amendment Act 1978. (2) The Land Tax Act 1915-1976 is in this Act referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Land Tax Act 191-5-1978. 2. Commencement . This Act shall be deemed to have commenced on 29 June 1978 and shall have retrospective effect accordingly. 3. Amendment of s. 3. Section 3 of the Principal Act is amended by- (a) numbering the existing section as subsection (I); I I

Land Tax Act Amendment Act 1978, No. 83 731 (b) inserting after subsection (1) as so numbered the following subsection:- " (2) In respect of any year in respect of which land tax is leviable or payable, land is not used as the principal place of residence of a person unless- (a) that land and no other land has, for the period of six months immediately preceding the time when the ownership of his land for the purposes of this Act is determined, been continuously used by that person for residential purposes and for no other purpose; or (b) in any other case, the Commissioner is satisfied that the land is used by that person as his principal place of residence and for no other purpose.". 4. Amendment of s. 4A. Section 4A of the Principal Act is amended by, in subsection (1), in the fourth paragraph, omitting the words " his Act " and substituting the words " this Act ". 5. Amendment of s. 11 . Section 11 of the Principal Act is amended by- (a) in subsection (3), (i) omitting the words " the applicable " and substituting the word " any ". (ii) omitting the words " subsection four or subsection six of "; (b) in subsection (4), (i) in paragraph (a), omitting the expression " $75 000 " where thrice occurring and substituting the expression " $90 000 " in each case; (ii) in paragraph (b), omitting the expression " $25 000 " and substituting the expression " $30 000 "; (c) in subsection (6), (i) omitting paragraph (a) and substituting the following paragraph " (a) If the amount of the unimproved value, or the aggregate of the unimproved values of the parcels respectively, of so much of the land as is being used for agricultural, grazing or dairying purposes by the owner personally does not exceed $30 000, the sum of $30 000; "; (ii) in paragraph (b), omitting the expressions " $25 000 " and " $75 000 " and substituting the expressions " $30 000 " and " $90 000 " respectively; (iii) in paragraph (c), omitting the expression " $75 000 " where twice occurring and substituting the expression " $90 000 " in each case. (d) inserting after subsection (6) the following subsections:- " (6A) In addition to any deduction allowable under subsection (4) or (6), where an owner owns land comprising one parcel the area whereof does not exceed 1.05 hectares that is used exclusively as his principal place of residence but is not exempt under the provisions of section 13 (1) (viii), in calculating the taxable value of all land owned by him there shall be deducted an amount equivalent to the unimproved value of that parcel or, where that owner is a joint owner of such land, such part of that amount as bears to that amount the same proportion as his individual interest in such land in respect of which he is, under section 25, to be separately assessed and liable bears to the whole of the owners' interests in such land.

732 Land Tax Act Amendment Act 1978, No. 83 (6B) In addition to any deduction allowable under subsection (4) or (6), where an owner owns land comprising one parcel the area whereof exceeds 1.05 hectares that is used exclusively as his principal place of residence, in calculating the taxable value of all land owned by him there shall be deducted an amount that bears to the unimproved value of that parcel the same proportion as 1.05 hectares bears to the area of that parcel or, where that owner is a joint owner of such land, such part of that amount as bears to the whole of that amount the same proportion as his individual interest in such land. in respect of which he is, under section 25, to be separately assessed and liable bears to the whole of the owners' interests in such land.". 6. Amendment of s. 13. Section 13 of the Principal Act is amended by- (a) in subsection (1), in paragraph (viii), omitting the words " hectare owned and used exclusively for his own residential use " and substituting the words " hectares owned and used exclusively as his principal place of residence "; (b) adding at the end of the section the following subsection:- " (3) Paragraph (viii) of subsection (1) shall not be so construed as to confer any benefit upon a joint owner of land, which is of a description to which that paragraph applies, who does not use that land as his principal place of residence." 7. Amendment of s. 16 . Section 16 of the Principal Act is amended by, in subsection (1)- (a) in paragraph (b), omitting the words " paragraph applies, $29 000 " and substituting the words " subsection applies, $34 000 "; (b) omitting the proviso and the expression ":" that occurs immediately before the proviso.