Land Tax Management Act 1956 (NSW)

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Does not include amendments by—

Help to Buy (Commonwealth Powers) Act 2025 No 31 (not commenced)

An Act to make provision relating to the imposition, assessment and collection of a land tax upon unimproved values of certain lands; to repeal the Land and Income Tax Assessment Act of 1895 and certain other Acts; to amend the Landlord and Tenant (Amendment) Act 1948, as amended; and for purposes connected therewith.

Part 1Preliminary1Name of Act(1)

This Act may be cited as the Land Tax Management Act 1956.

(2)

(Repealed)

s 1: Am 1981 No 119, Sch 1; 1988 No 128, Sch 1 (1).

2Construction

This Act shall be read and construed subject to the Commonwealth of Australia Constitution Act, and so as not to exceed the legislative power of the State to the intent that where any provision of this Act, or the application thereof to any person or circumstance is held invalid, the remainder of this Act, and the application of such provision to other persons or circumstances shall not be affected.

3Definitions(1)

In this Act, unless the context or subject-matter otherwise indicates or requires—

Act includes regulations.

Agent includes every person who in the State, for or on behalf of any person out of the State (in this definition termed “the principal”) has the control or disposal of any land belonging to the principal, or the control, receipt, or disposal of any rents, issues, or proceeds derived from any such land.

assessment means an assessment or reassessment by the Chief Commissioner under Part 3 of the Taxation Administration Act 1996.

asset, of a sub-fund of a CCIV, has the same meaning as in the Corporations Act 2001 of the Commonwealth, section 1233H.

CCIV means a corporate collective investment vehicle within the meaning of the Corporations Act 2001 of the Commonwealth.

Chief Commissioner means the Chief Commissioner of State Revenue referred to in section 60 of the Taxation Administration Act 1996.

Company includes all bodies or associations corporate or unincorporate.

concessional trust has the meaning given by section 3B.

Crown includes a statutory body representing the Crown.

flat means a room or a suite of rooms (whether or not forming part of a building or a detached building)—

  • (a)

    used or occupied as a separate dwelling, or

  • (b)

    so constructed, designed or adapted as to be capable of being used or occupied as a separate dwelling.

joint organisation has the same meaning as in the Local Government Act 1993.

Joint owners means persons who own land jointly or in common, whether as partners or otherwise, and includes persons who have a life or greater interest in shares of the income from the land and persons who by virtue of this Act are deemed to be joint owners.

lease includes an agreement to lease.

liabilities, in relation to a sub-fund of a CCIV, has the same meaning as in the Corporations Act 2001 of the Commonwealth, section…

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.