Land Tax Management Act 1956 (NSW)
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.
This Act may be cited as the Land Tax Management Act 1956.
(Repealed)
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.
In this Act, unless the context or subject-matter otherwise indicates or requires—
(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.
(a) in relation to land, every person who jointly or severally, whether at law or in equity—
(i) is entitled to the land for any estate of freehold in possession, or
(ii) is entitled to receive, or is in receipt of, or if the land were let to a tenant would be entitled to receive, the rents and profits thereof, whether as beneficial owner, trustee, mortgagee in possession, or otherwise,
(b) (Repealed)
(c) in relation to any leasehold estate in land, whether legal or equitable (other than under any lease to which section 21C or 21D applies), a person, or a person who is a member of a class or description of persons, prescribed for the purposes of this paragraph, and
(d) a person who, by virtue of this Act, is deemed to be the owner.
(a) a documentary record, or
(b) a record made by an electronic, electromagnetic, photographic or optical process, or
(c) any other kind of record.
(a) forms part of a building comprising two or more flats, and
(b) is used and occupied as a principal place of residence, and for no other purpose, by a person who is a joint owner (otherwise than as a trustee) of the parcel of land on which the building is erected and who has entered into an arrangement with the other joint owners of that land under which the person has the exclusive right to occupy that flat (whether jointly with one or more of the co-owners or not).
(a) an executor or administrator, guardian, committee, receiver, or liquidator, and
(b) every person having or taking upon himself or herself the administration or control of land affected by any express or implied trust, or acting in any fiduciary capacity, or having the possession, control or management of the land of a person under any legal or other disability.
(a) is entitled, as a beneficiary of the trust, to participate in any income or capital distributions (or both) of the trust, and
(b) the amount or proportion of any income or capital distribution to which the unit holder is entitled is based on the number or class of units owned by the person (or both).
The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.
For the purposes of the definition of
(Repealed)
For the purposes of the definition of
Notes included in this Act do not form part of this Act.
(Repealed)
For the purposes of this Act, a trust is a
(a) the trust property includes land, and
(b) the trustee of the trust is the owner of the legal estate in the land, and
(c) the trust is not a fixed trust.
For the purposes of this section, a trust is a
For the purpose of determining whether a trust is a fixed trust under this section, any equitable interest of the trustee as trustee of the trust is to be disregarded.
If a trust satisfies the relevant criteria, the persons who are beneficiaries of the trust under the trust deed are taken to be owners of an equitable estate in the land that is the subject of the trust and, accordingly, the trust is taken to be a fixed trust.
Under section 25, owners of an equitable estate or interest in land are liable in respect of land tax as if they were legal owners of the land. Owners of an equitable estate in land are treated as secondary taxpayers.
For the purposes of this section, the
(a) the trust deed specifically provides that the beneficiaries of the trust—
(i) are presently entitled to the income of the trust, subject only to payment of proper expenses by and of the trustee relating to the administration of the trust, and
(ii) are presently entitled to the capital of the trust, and may require the trustee to wind up the trust and distribute the trust property or the net proceeds of the trust property,
(b) the entitlements referred to in paragraph (a) cannot be removed, restricted or otherwise affected by the exercise of any discretion, or by a failure to exercise any discretion, conferred on a person by the trust deed,
(c) if the trust is a unit trust—
(i) there must be only one class of units issued, and
(ii) the proportion of trust capital to which a unit holder is entitled on a winding up or surrender of units must be fixed and must be the same as the proportion of income of the trust to which the unit holder is entitled.
A trust is not a
(a) if the trust is solely a charitable trust, or
(b) if clause 9 of Schedule 1A applies in respect of the land that is the subject of the trust, or
(c) if the trust is a concessional trust, or
(d) in relation to any land tax year in which it is a superannuation trust, or
(e) if the trust is established by will, but only during the period ending on the expiration of 2 years after the date of death of the testator, or
(f) in relation to any land tax year in which it is a family unit trust, as provided by Schedule 1AA.
For the purposes of this section, a trust is a
(a) the trust was established on or before 30 June in the year before that land tax year and, in relation to the year of income ending in that year, the trust is—
(i) a complying superannuation fund (within the meaning of section 42 or 42A of the Commonwealth Act), or
(ii) a complying approved deposit fund (within the meaning of section 43 of the Commonwealth Act), or
(iii) a pooled superannuation trust (within the meaning of section 44 of the Commonwealth Act), or
(b) the trust was established after 30 June in the year before that land tax year and, as at midnight on 31 December in that year, the trust is—
(i) a regulated superannuation fund (within the meaning of the Commonwealth Act) or is taken to be a regulated superannuation fund under that Act, or
(ii) an approved deposit fund (within the meaning of the Commonwealth Act), or
(iii) a pooled superannuation trust (within the meaning of the Commonwealth Act).
Despite anything to the contrary in this section, a trust is taken to be a special trust in relation to a land tax year if the trust is classified as a special trust in respect of that land tax year under section 25A, and the classification has effect in respect of that land tax year.
In this section—
For the purposes of this Act, a trust is a
(a) the trust property includes land, and
(b) each person who is a beneficiary of the trust is—
(i) a person under the age of 18 years, or
(ii) a person in respect of whom a guardianship order is in force under the Guardianship Act 1987, or
(iii) a person in the relevant group within the meaning of the Coroners Act 2009.
For the purposes of this section, a person is a
(a) in whose favour, by the terms of the trust, capital or income the subject of the trust may be applied—
(i) in the event of the exercise of a power or discretion in favour of the person, or
(ii) in the event that a discretion conferred under the trust is not exercised, or
(b) entitled or permitted, under the terms of the trust, to use and occupy land that is the subject of the trust.
For the purposes of this Act—
(a) a
special disability trust (within the meaning of section 1209L of the Social Security Act 1991 of the Commonwealth or section 52ZZZW of the Veterans’ Entitlements Act 1986 of the Commonwealth) is taken to be a concessional trust, and(b) the principal beneficiary of the special disability trust, as referred to in section 1209M of the Social Security Act 1991 of the Commonwealth or section 52ZZZWA of the Veterans’ Entitlements Act 1986 of the Commonwealth, is taken to be a beneficiary of the trust.
For this Act, each sub-fund of a CCIV is taken to be a unit trust of which—
(a) the CCIV is the trustee, and
(b) the business, assets and liabilities of the sub-fund are the trust property, and
(c) the members of the sub-fund are the beneficiaries.
For a sub-fund that is taken to be a unit trust—
(a) a share in the CCIV that is referable to the sub-fund is taken to be a unit in the unit trust, and
(b) a shareholder of the share, as a member of the sub-fund, is taken to be a unit holder of the unit in the unit trust, and
(c) the rights, entitlements, obligations and other characteristics attaching to the share are taken, as far as practicable, to be the same rights, entitlements, obligations and other characteristics attaching to the unit.
For this Act, a CCIV is taken to be a separate person in relation to each unit trust of which it is the trustee under subsection (1).
This Act does not apply to a CCIV or the members of a sub-fund of a CCIV except as provided for by this section.
Despite another provision of this Act, a sub-fund of a CCIV, taken to be a unit trust under this section, is taken to be a special trust.
This Act is to be read together with the Taxation Administration Act 1996 which makes provision for the administration and enforcement of this Act and other taxation laws.
(Repealed)
Land tax at such rates as may be fixed by any Act is to be levied and paid on the taxable value of all land situated in New South Wales which is owned by taxpayers (other than land which is exempt from taxation under this Act).
Land tax shall be charged on land as owned at midnight on the thirty-first day of December immediately preceding the year for which the land tax is levied.
In this section
Land tax is payable by the owner of land on the taxable value of all the land owned by that owner which is not exempt from taxation under this Act.
The taxable value of that land is the total sum of the average value of each parcel of that land.
The average value of a parcel of land is to be calculated, as provided for by section 9AA, on the basis of the land value of the land.
The land value of land, in relation to a land tax year, is the value entered in the Register as the land value of the land as at 1 July in the previous year.
The fact that there is no land value entered in the Register on 31 December in a year as the land value of the land as at 1 July in that year does not prevent land tax being levied and charged and becoming payable for any following tax year once that land value is entered in the Register and the average value is ascertained.
For the purposes of this Act, the
If a land value adjustment is required in relation to a parcel in the current land tax year, the average value is to be determined before that land value adjustment is made (that is, on the basis of the land value without that land value adjustment) and, despite any other provision of this Act, the Valuation of Land Act 1916 or the Heritage Act 1977, the land value adjustment is to be applied, for the purpose of assessing land tax, to the average value of the land for that land tax year (and not the land value).
For the purposes of this section, a
(a) a
land value reduction , being any reduction that is required to be made to the land value of land under this Act for the purpose of assessing land tax, or(b) (Repealed)
(c) a
special allowance , being any allowance made in respect of the land value of land under Division 3 or 4 of Part 1B of the Valuation of Land Act 1916.
In the case of a land value reduction, the land value adjustment is to be applied to the average value of land by applying any provision of this Act that specifies that the land value is to be reduced for the purpose of assessing land tax as if a reference to the land value of land were a reference to the average value of land.
For example, the reductions provided for by sections 9A, 9BA, 9C, 9D, 9E, 10 (2), (2A) and (2C), 10Q (4) and 10R (3) will now apply to the average value of the land in a land tax year and not to the land value of the land.
(Repealed)
In the case of a special allowance, the land value adjustment is to be applied to the average value of the land by deducting the allowance from the average value.
If a parcel of land did not exist on 31 December immediately before either or both of the preceding land tax years, the average value of the land is taken to be—
(a) if the parcel did exist on 31 December immediately before one of the preceding land tax years—the average of the land value of the land in relation to the current land tax year and the land value of the land in relation to the preceding land tax year immediately before which it did exist, or
(b) in any other case—the land value of the land in relation to the current land tax year.
Subsection (2) applies in relation to an average value determined as provided for by subsection (7) in the same way as it applies to an average value determined as provided for by subsection (1).
For example, if the newly created parcel qualifies for an allowance for subdivision under Division 4 of Part 1B of the Valuation of Land Act 1916 in the current land tax year, the allowance would be applied to the average value calculated as provided for by subsection (7).
The average value of a parcel of land that is heritage-protected, and that was not heritage-protected on 31 December immediately before either or both of the preceding land tax years, is to be determined as provided for by subsection (7) (as if the parcel did not exist on the date or dates of 31 December on which it was not heritage-protected).
If the land value of land in relation to a land tax year is altered (whether as a result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the average value of the land must be reascertained on the basis of the altered land value.
If the average value of a parcel of land, after applying a land value adjustment, is less than zero, the average value of the parcel is taken to be zero.
For the purposes of this section, land is
This section applies to land if an unutilised value allowance (as ascertained under Division 3 of Part 7) is entered in the Register in respect of the land.
For the purpose of assessing land tax, the land value of the land is to be reduced by the unutilised value allowance.
However, if the land is sold or otherwise disposed of or it ceases to be used or occupied solely as the site of a single dwelling-house, a person whose liability to pay land tax in respect of the land has been assessed in accordance with this section must, within 1 month, inform the Chief Commissioner of the date on which the land was sold or otherwise disposed of or ceased to be so used or occupied.
Liability for land tax in respect of the year in which the land is sold, disposed of, or ceases to be used or occupied solely as the site of a single dwelling-house, and in each of the preceding years (up to a maximum of 4 preceding years) in which the person’s liability to pay land tax was assessed in accordance with this section is to be reassessed as if subsection (2) had not applied to the land.
For the purposes of section 9 (3) (c) of the Taxation Administration Act 1996, any such reassessment is authorised to be made more than 5 years after the initial assessment.
Any such re-assessment is not a relevant land tax assessment for the purposes of section 35 (1) (b) of the Valuation of Land Act 1916 if it is based on the same land value or average value on which the original land tax assessment was based (before the reduction was made under subsection (2) of this section).
In this section,
Land tax, in the case of land subject to the Strata Schemes Development Act 2015, is to be levied and paid in respect of each lot comprised in a parcel.
For the purposes of this Act—
(a) the land value of a lot comprised in a parcel is an amount that bears to the land value of the parcel (within the meaning of section 9 (4)) the same proportion as the unit entitlement of the lot bears to the aggregate unit entitlement, and
(b) the average value of the lot is to be ascertained on the basis of the land value of the lot, as determined under paragraph (a).
Expressions used in this section have the same meanings as in the Strata Schemes Development Act 2015.
For the purpose of assessing land tax, the land value of land within a colliery holding (within the meaning of the Mining Act 1992) is to be reduced by the amount recorded in the Register in relation to each parcel as the amount by which the presence of coal in that parcel increases the value of that parcel.
For the purpose of assessing land tax, the land value of mixed development land or mixed use land on which is situated a flat is to be reduced by the allowable proportion in relation to the flat.
The allowable proportion for a flat is as determined in accordance with whichever of the following paragraphs is applicable in the particular case—
(a) if there is an apportionment factor entered in the Register in respect of that land value—the proportion determined in accordance with the following calculation—
(b) if paragraph (a) is not applicable—the proportion specified in an application for a reduction under this section as the fair and reasonable proportion of the land value of the land to be attributed to the flat, subject to subsections (2A) and (2AA).
(c) (Repealed)
If there is no apportionment factor entered in the Register in respect of the land value of the land, the Chief Commissioner may request the Valuer-General to determine the apportionment factor in respect of the land concerned.
If a request is made under subsection (2A)—
(a) the Valuer-General must determine the apportionment factor concerned and enter it in the Register, and
(b) the allowable proportion for the flat must be determined in accordance with subsection (2) (a).
Apportionment factors for the purposes of this section are to be ascertained in accordance with Division 5 or Division 5A of Part 1B of the Valuation of Land Act 1916, as appropriate to the land concerned. If such an apportionment factor is expressed as a percentage, the apportionment factor is, for the purposes of this section, to be converted to a fraction.
Divisions 5 and 5A of Part 1B of the Valuation of Land Act 1916 allow objections to be made against the amount of an apportionment factor.
(Repealed)
The reduction under this section applies only if the following requirements are satisfied—
(a) the flat must be used and occupied by the owner of the land (or one of the owners) as his or her principal place of residence and for no other purpose, in which connection the use of the land for the purpose of one, but not more than one, residential occupancy other than that of the owner under lease or licence from the owner may be disregarded if it is an excluded residential occupancy (within the meaning of clause 4 of Schedule 1A),
(b) (Repealed)
(c) an owner of the land who occupies the flat must not be an owner merely because of being a trustee,
(d) the land must not be owned, or jointly owned, by a person in the person’s capacity as trustee of a special trust,
(e) the owner of the land must not be a company or company jointly with another person or other persons, except in either case a trustee company acting in its representative capacity.
For the purposes of determining whether a flat has been used and occupied by an owner of land as his or her principal place of residence under subsection (3) (a), clauses 8, 9 and 10 of Schedule 1A apply in respect of the flat, and that part of the land on which the flat is situated, in the same way as they apply in respect of land under the principal place of residence exemption.
The effect of this provision is to deem a flat to be used and occupied by the owner of the land as a principal place of residence in certain circumstances, similar to the principal place of residence exemption. As a consequence, the land value of the mixed development land or mixed use land on which the flat is situated can be reduced by the allowable proportion under this section.
Unless the land concerned is land to which subsection (2) (a) applies, there is to be no reduction under this section unless—
(a) application has been made for the reduction by all the owners of the land, specifying the proportion that in their opinion is a fair and reasonable proportion of the land value of the land to be attributed to the flat, and
(b) the application is made in a form approved by the Chief Commissioner.
There is to be no reduction under this section if the building on the land, or the buildings on the land together, comprise 2 flats and the land is exempted from taxation under this Act.
For avoidance of doubt, if a reduction in the land value of land is required under this section and the land is jointly owned, then, for the purposes of section 27 (3) (a), the individual interest of each of the owners of the land (including the owner who occupies the flat) is to be assessed on the basis of the land value of the land as reduced under this section.
This section does not apply to land to which section 9D or 21B applies.
In this section—
For the purpose of assessing land tax, the land value of mixed use land on which is situated one single dwelling is to be reduced by the allowable proportion in relation to the dwelling.
The allowable proportion for the dwelling is to be determined in accordance with whichever of the following paragraphs is applicable in the particular case—
(a) if there is an apportionment factor entered in the Register in respect of that land value—the proportion determined by deducting that apportionment factor from 1,
(b) if paragraph (a) is not applicable—the proportion specified in an application for a reduction under this section as the fair and reasonable proportion of the land value of the land to be attributed to the dwelling, subject to subsections (3) and (4).
If there is no apportionment factor entered in the Register in respect of the land value of the land, the Chief Commissioner may request the Valuer-General to determine the apportionment factor in respect of the land concerned.
If a request is made under subsection (3)—
(a) the Valuer-General must determine the apportionment factor concerned and enter it in the Register, and
(b) the allowable proportion for the dwelling must be determined in accordance with subsection (2) (a).
Apportionment factors for the purposes of this section are to be ascertained in accordance with Division 5A of Part 1B of the Valuation of Land Act 1916. If such an apportionment factor is expressed as a percentage, the apportionment factor is, for the purposes of this section, to be converted to a fraction.
Division 5A of Part 1B of the Valuation of Land Act 1916 allows objections to be made against the amount of an apportionment factor.
The reduction under this section applies only if the following requirements are satisfied—
(a) the single dwelling must be used and occupied by the owner of the land (or one of the owners) as his or her principal place of residence and for no other purpose, in which connection the use of the land for the purpose of one, but not more than one, residential occupancy other than that of the owner under lease or licence from the owner may be disregarded if it is an excluded residential occupancy (within the meaning of clause 4 of Schedule 1A),
(b) an owner of the land who occupies the dwelling must not be an owner merely because of being a trustee,
(c) the owner of the land must not be a company or company jointly with another person or other persons, except in either case a trustee company acting in its representative capacity.
For the purposes of determining whether a single dwelling has been used and occupied by an owner of land as his or her principal place of residence under subsection (6) (a), clauses 8, 9 and 10 of Schedule 1A apply in respect of the single dwelling, and that part of the land on which the dwelling is situated, in the same way as they apply in respect of land under the principal place of residence exemption.
The effect of this provision is to deem a single dwelling to be used and occupied by the owner of the land as a principal place of residence in certain circumstances, similar to the principal place of residence exemption. As a consequence, the land value of the mixed use land on which the single dwelling is situated can be reduced by the allowable proportion under this section.
Unless the land concerned is land to which subsection (2) (a) applies, there is to be no reduction under this section unless—
(a) application has been made for the reduction by all the owners of the land, specifying the proportion that in their opinion is a fair and reasonable proportion of the land value of the land to be attributed to the dwelling, and
(b) the application is made in a form approved by the Chief Commissioner.
For avoidance of doubt, if a reduction in the land value of land is required under this section and the land is jointly owned, then, for the purposes of section 27 (3) (a), the individual interest of each of the owners of the land (including the owner who occupies the dwelling) is to be assessed on the basis of the land value of the land as reduced under this section.
For the purposes of applying this section in respect of land on which there is a single dwelling and a residential occupancy other than that of the owner, the use of the land for the purpose of that other residential occupancy may be disregarded if that residential occupancy may be disregarded under the principal place of residence exemption under Schedule 1A.
This section does not apply to land to which section 21B applies.
In this section—
This section applies in respect of land owned by a person at midnight on 31 December in any year (ending with midnight at the end of 31 December 2039).
Under section 3AL of the Land Tax Act 1956, land tax is charged, levied, collected and paid for the period of 12 months commencing on 1 January in the next succeeding year for land owned at midnight on 31 December in any year. So this reduction provision applies until the end of the 2040 land tax year.
For the purpose of assessing land tax, the land value of a parcel of land is to be reduced by 50% if—
(a) a building is situated on the land, and
(b) construction of the building commenced on or after 1 July 2020, and
(c) the Chief Commissioner is satisfied that a significant proportion of the labour force hours spent on the construction of the building involves or involved work performed by persons whom the Chief Commissioner considers belong to any one or more of the following classes of worker—
(i) apprentices or trainees,
(ii) long-term unemployed workers,
(iii) workers requiring upskilling,
(iv) workers with barriers to employment (such as persons with disability),
(v) Aboriginal jobseekers,
(vi) graduates, and
(d) the Chief Commissioner is satisfied that the building is being used and occupied for a build-to-rent property in accordance with guidelines approved by the Treasurer for the purposes of this section, and
(e) an application for the reduction is made in accordance with this section.
The guidelines may include provisions with respect to the following—
(a) the circumstances in which a building is taken to be a build-to-rent property, including in relation to the following—
(i) the planning or development standards that must be complied with,
(ii) the minimum lease conditions that must be offered to tenants of the build-to-rent property,
(iii) the minimum scale of a building to qualify as a build-to-rent property,
(iv) the nature of the ownership and management of the building and the land on which the building is situated,
(b) the circumstances in which the applicant is required to give an undertaking to not subdivide the land or otherwise divide the ownership of the land,
(c) other matters relating to build-to-rent properties and the land on which build-to-rent properties are situated as the Treasurer determines appropriate.
The guidelines must include policies to promote the development of new affordable housing and social housing in build-to-rent properties.
Without limiting the other ways in which this section may cease to apply to a person, it ceases to apply to a person if the person breaches an undertaking given as referred to in subsection (3)(b).
A guideline may—
(a) apply generally or be limited in its application by reference to specified exceptions or factors, or
(b) apply differently according to different factors of a specified kind,
or both.
If the Chief Commissioner is satisfied that only part of a parcel of land is being used and occupied for a build-to-rent property, the reduction in land value under subsection (2) is to be proportionately decreased in accordance with guidelines approved by the Treasurer for the purposes of this section.
This section does not apply to an owner of land in respect of a tax year unless—
(a) the owner applies to the Chief Commissioner for the reduction, in the form approved by the Chief Commissioner, and
(b) the owner furnishes the Chief Commissioner with the evidence that the Chief Commissioner requests for the purpose of enabling the Chief Commissioner to determine whether there is an entitlement to the reduction.
However, if, within the period of 15 years after subsection (2) first applied to reduce the land value of a parcel of land, the land is subdivided or the ownership of the land is otherwise divided—
(a) a person whose liability to pay land tax in respect of the land has been assessed in accordance with this section must, within 1 month, inform the Chief Commissioner of the date on which the land was subdivided or the ownership of the land was otherwise divided, and
(b) liability for land tax in respect of the following years is to be reassessed as if subsection (2) had not applied to the person—
(i) the year in which the land is subdivided or the ownership of the land is otherwise divided,
(ii) each preceding year in which a person’s liability to pay land tax was assessed in accordance with this section, but not more than 15 preceding years, and
(c) the subdivision or division is taken to be a tax default for the purposes of Part 5 of the Taxation Administration Act 1996.
For the purposes of section 9(3)(c) of the Taxation Administration Act 1996, any such reassessment is authorised to be made more than 5 years after the initial assessment.
Any reassessment is not a relevant land tax assessment for the purposes of section 35(1)(b) of the Valuation of Land Act 1916 if it is based on the same land value or average value on which the original land tax assessment was based (before the reduction was made under subsection (2) of this section).
In this section—
This section applies in relation to land owned by a person at midnight on 31 December in any year after 2024.
For the purpose of assessing land tax payable by the owner of the land, the land value of a parcel of land is to be reduced by 50% if—
(a) a building is situated on the parcel of land, and
(b) construction of the building commenced on or after 1 July 2020, and
(c) the Chief Commissioner is satisfied that—
(i) the building is being used and occupied for a build-to-rent property in accordance with guidelines approved by the Treasurer for this section (the
Treasurer’s guidelines ), and(ii) the building has not, at any time, been used and occupied for a purpose other than for a build-to-rent property in accordance with the Treasurer’s guidelines, and
(iii) the building was constructed in accordance with the Treasurer’s guidelines, and
(d) a reduction in land value under section 9E has not occurred in relation to the parcel of land in connection with the building in any year, and
(e) an application for the reduction is made in accordance with this section.
If the Chief Commissioner is satisfied that only part of the parcel of land, or only part of a building on the parcel of land, is being used and occupied for a build-to-rent property under this section, the reduction in land value under subsection (2) must be proportionately decreased in accordance with the Treasurer’s guidelines.
For section 9E(7) and subsections (2)(d) and (3), section 9E and this section may, subject to this Act, apply to the same parcel of land at the same time so long as 1 section applies only to 1 part of the parcel of land and the other section applies only to another part of the parcel of land.
This section does not apply to an owner of land in relation to a tax year unless—
(a) the owner applies to the Chief Commissioner for the reduction in the form approved by the Chief Commissioner, and
(b) the owner gives the Chief Commissioner any evidence requested by the Chief Commissioner to enable the Chief Commissioner to determine whether the owner is entitled to the reduction.
Without limiting the other ways in which this section may cease to apply to a person, this section ceases to apply if the person breaches an undertaking given by the person in circumstances referred to in subsection (11)(b)(iii).
If, within the period of 15 years after subsection (2) first applied to reduce the land value of a parcel of land, the parcel of land is subdivided or the ownership of the parcel of land is otherwise divided—
(a) a person whose liability to pay land tax in relation to the parcel of land has been assessed in accordance with this section must, within 1 month, inform the Chief Commissioner of the date on which the parcel of land was subdivided or the ownership of the parcel of land was otherwise divided, and
(b) liability for land tax in relation to the following years is to be reassessed as if subsection (2) had not applied to the person—
(i) the year in which the parcel of land is subdivided or the ownership of the parcel of land is otherwise divided,
(ii) each preceding year in which a person’s liability to pay land tax was assessed in accordance with this section, but not more than 15 preceding years, and
(c) the subdivision or division of ownership is taken to be a tax default for the Taxation Administration Act 1996, Part 5.
Subsection (7)(b) and (c) do not apply in relation to—
(a) a parcel of land that is subdivided if the part of the parcel of land that is subject to the reduction in land value under this section is not subdivided, or
(b) a parcel of land the ownership of which is otherwise divided if the ownership of the part of the parcel of land that is subject to the reduction in land value under this section is not divided.
For the Taxation Administration Act 1996, section 9(3)(c), a reassessment under subsection (7)(b) is authorised to be made more than 5 years after the initial assessment.
A reassessment under the Taxation Administration Act 1996, section 9 is not a relevant land tax assessment for the Valuation of Land Act 1916, section 35(1)(b) if the reassessment is based on the same land value or average value on which the original land tax assessment was based before the reduction was made under subsection (2).
The Treasurer’s guidelines—
(a) must include policies to promote the development of new affordable housing and social housing in build-to-rent properties, and
(b) may include provisions in relation to the following—
(i) the circumstances in which a building is taken to be a build-to-rent property, including in relation to the following—
(A) the planning or development standards that must be complied with,
(B) the minimum lease conditions that must be offered to tenants of the build-to-rent property,
(C) the minimum scale of a building to qualify as a build-to-rent property,
(D) the nature of the ownership and management of the building and the land on which the building is situated,
(ii) requirements relating to the construction of the building, including requirements about—
(A) particular classes of workers who must be or must have been involved in the construction of the building, and
Examples of classes of workers— apprentices or trainees, long-term unemployed workers, workers requiring upskilling, workers with barriers to employment, Aboriginal and Torres Strait Island jobseekers, graduate workers
(B) the proportion of labour force hours spent on the construction that must involve or must have involved work performed by particular classes of workers,
(iii) the circumstances in which the applicant is required to give an undertaking to not subdivide the land or otherwise divide the ownership of the land,
(iv) other matters relating to build-to-rent properties and the land on which build-to-rent properties are situated as the Treasurer determines appropriate, and
(c) may—
(i) apply generally or be limited in application by reference to specified exceptions or factors, or
(ii) apply differently according to different factors of a specified kind, or
(iii) do both.
The Chief Commissioner must keep and maintain a public register of parcels of land that are subject to the reduction in land value under this section in accordance with the regulations.
In this section—
Except where otherwise expressly provided in this Act the following lands shall, subject to sections 10B, 10D, 10E and 10P, be exempted from taxation under this Act—
(a) (Repealed)
(b) land owned by any marketing board constituted under the Rice Marketing Act 1983, an agricultural industry services committee constituted by the Agricultural Industry Services Act 1998 or Local Land Services,
(c) land owned by or in trust for a public health organisation within the meaning of the Health Services Act 1997,
(c1) (Repealed)
(d) land owned by or in trust for a charitable body,
(e) land owned by or in trust for a religious society if the society, however formed or constituted, is carried on solely for religious, charitable or educational purposes, including the support of the aged or infirm clergy or ministers of the society, or their wives or widows or children, and not for pecuniary profit,
(f) land owned by or in trust for, and used and occupied solely by—
(i) an association of employers or employees registered as an organisation under Part IX of the Industrial Relations Act 1988 of the Commonwealth,
(ii) (Repealed)
(iii) an industrial organisation of employers or employees within the meaning of the Industrial Relations Act 1996,
(iv) Unions NSW or any other association of bodies of a kind referred to in subparagraph (i) or (iii), or
(v) a company in which shares representing not less than 85 per cent of the paid-up capital thereof are held by or in trust for a body referred to in subparagraph (i), (iii) or (iv),
not being land of which any part is used for the purpose of a commercial activity open to members of the public,
(f1) land owned by the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council constituted under the Aboriginal Land Rights Act 1983 or a registered native title body corporate within the meaning of the Native Title Act 1993 of the Commonwealth,
(g) land owned by or in trust for any person or society and used or occupied by that person or society solely as a site for—
(i) a place of worship for a religious society, or a place of residence for any clergy or ministers or order of a religious society,
(ii) (Repealed)
(iii) a building (not being a building of which any part is used for the purpose of a commercial activity open to members of the public) owned and solely occupied by a society, club or association not carried on for pecuniary profit,
(iv) a charitable body,
(v) a public cemetery or crematorium,
(vi) a public garden, public recreation ground or public reserve,
(vii) a fire brigade, ambulance or mines rescue station,
(viii) a private health facility (within the meaning of the Private Health Facilities Act 2007) not carried on for pecuniary profit,
(ix) an authorised hospital within the meaning of the Mental Health Act 1990 not carried on for pecuniary profit,
(x) (Repealed)
(h) land owned by, or in trust for, any club or body of persons, and used primarily and principally for the purposes of any game or sport and not used for the pecuniary profit of the members of that club or body,
(i) land owned by, or in trust for, any club or body of persons, formed for promoting or controlling horse-racing, trotting-racing or greyhound-racing and used primarily and principally for the holding of meetings for horse-racing, trotting-racing or greyhound-racing,
(j) land used and occupied for the purpose of holding agricultural shows, or shows of a like nature and owned by, or held in trust for, a society which is established for the purpose of holding such shows and is not carried on for the pecuniary profit of its members and applies its revenues substantially towards the promotion or holding of such shows,
(k) land owned by a friendly society,
(l) association property that is vested in an association under the Community Land Development Act 2021 and is used primarily and principally—
(i) as an open access way or private access way within a community scheme, precinct scheme or neighbourhood scheme under the Community Land Development Act 2021, or
(ii) for the recreation of participants in such a scheme and their invitees,
but is not used for a commercial purpose,
(m) land owned by a State owned corporation (within the meaning of the State Owned Corporations Act 1989) specified in the regulations to the extent, and from the date (whether that date is before or after the commencement of the regulations), prescribed by the regulations in respect of the corporation,
(n) land owned by any gas or electricity supply authority specified in the regulations (being an energy services corporation within the meaning of the Energy Services Corporations Act 1995, a distributor that holds a licence to operate a distribution system under the Electricity Supply Act 1995 or a gas distributor that holds an authorisation under the Gas Supply Act 1996) to the extent, and from the date (whether that date is before or after the commencement of the regulations), prescribed by the regulations in respect of such authority,
(o) land owned by the Returned Sailors, Soldiers and Airmen’s Imperial League of Australia (New South Wales Branch) and being the site of Anzac House,
(p) land that is the subject of a biodiversity stewardship agreement under the Biodiversity Conservation Act 2016,
(p1) land that is the subject of a conservation agreement under the Biodiversity Conservation Act 2016 or the National Parks and Wildlife Act 1974, being an agreement that remains in force in perpetuity (that is, an agreement that remains in force for an indefinite period and that cannot be unilaterally terminated by the owner of the land),
(p1A) land that is the subject of a registered Trust agreement that was referred to in section 36 of the Nature Conservation Trust Act 2001 (being an agreement that is continued in force by clause 50 of the Biodiversity Conservation (Savings and Transitional) Regulation 2017 and that remains in force in perpetuity, as referred to in paragraph (p1)),
(p2) land in which the Biodiversity Conservation Trust holds an interest,
(p3) land that is vested in, owned by, held on trust by or for, or leased by a joint government enterprise that has the function of allocating funds for water savings projects,
(q) land used solely as a police station,
(r) land that is exempt from taxation under the principal place of residence exemption, as provided for by Schedule 1A,
(r1) with respect to taxation leviable or payable in respect of the year commencing on 1 January 1987 or any succeeding year, land approved for multiple occupancy, and occupied, in accordance with an environmental planning instrument within the meaning of the Environmental Planning and Assessment Act 1979,
(s) land used solely as a site for a school registered under the Education Act 1990,
(t) with respect to taxation leviable or payable in respect of the year commencing on 1 January 1975 or any succeeding year, land owned by a co-operative under the Co-operatives National Law (NSW) that has as its objects any of the objects listed in section 7 of the Co-operation Act 1923,
(u) land that is used solely for the provision of an approved education and care service (within the meaning of the Children (Education and Care Services) National Law (NSW)), but only if—
(i) the service is provided by an approved provider under that Law, and
(ii) the land is the place where children are educated or cared for by the service,
(v) land that is used solely for the provision of an approved education and care service (within the meaning of the Children (Education and Care Services) Supplementary Provisions Act 2011), but only if—
(i) the service is a centre based education and care service within the meaning of that Act, and
(ii) the service is provided by an approved provider under that Act, and
(iii) the land is the place where children are educated or cared for by the service.
(Repealed)
Where—
(a) a building is erected on land to which the provisions of subsection (1) (f) or (g) (iii) or of section 10B or 10D (2) would apply if the building were solely occupied by the persons or bodies referred to in those provisions, and
(b) the building is partly used or occupied, or is intended to be partly used or occupied, by persons other than those persons or bodies,
the land value of that land shall, for the purposes of the assessment of those persons or bodies, be reduced to an amount which bears the same proportion to that land value as the rental value of the part so used or occupied, or intended to be so used or occupied, by those other persons bears to the total rental value of the building.
Where—
(a) part of any land or part of a building is used, or intended to be used, for the purpose of a commercial activity open to members of the public, and
(b) the provisions of subsection (1) (f) or (g) (iii) would apply to the land or building if no part of the land or building were so used, or intended to be so used,
the land value of that land or of the land on which that building is erected shall, for the purposes of the assessment of land tax, be reduced to an amount which bears the same proportion to that land value as the rental value of the part so used, or intended to be so used, bears to the total rental value of that land or building, as the case may be.
(Repealed)
For the purposes of subsection (1) (f), the use or occupation of any land or part of any land by any body, being a body of a kind referred to in subsection (1) (f)—
(a) which is affiliated with the body by, or in trust for, which the land is owned,
(b) with which the body referred to in paragraph (a) is affiliated, or
(c) which is controlled by, or controls, the body referred to in paragraph (a),
shall not be deemed to be use or occupation by a person other than the body by, or in trust for, which the land is owned.
If part of any land is the subject of any of the following agreements, the land value of that land is, for the purposes of the assessment of land tax, to be reduced by an amount that bears the same proportion to that land value as the area of the part that is the subject of the agreement bears to the area of the whole of the land—
(a) a biodiversity stewardship agreement under the Biodiversity Conservation Act 2016,
(b) a conservation agreement under the Biodiversity Conservation Act 2016 or the National Parks and Wildlife Act 1974, being an agreement that remains in force in perpetuity (that is, an agreement that remains in force for an indefinite period and that cannot be unilaterally terminated by the owner of the land),
(c) land that is the subject of a registered Trust agreement that was referred to in section 36 of the Nature Conservation Trust Act 2001 (being an agreement that is continued in force by clause 50 of the Biodiversity Conservation (Savings and Transitional) Regulation 2017 and that remains in force in perpetuity, as referred to in paragraph (b)).
For the purposes of sub-paragraph (iii) of paragraph (g) of subsection (1), the use or occupation of any building or part of any building by any society, institution, club or association not carried on for pecuniary profit, which is affiliated with the owner of the land on which the building is erected, or with which that owner is affiliated, or which is controlled by or controls that owner, shall not be deemed to be use or occupation by a person other than the owner.
Subsection (1) (g) (iii), and the other provisions of this section as they relate to that subparagraph, apply in respect of premises comprised in a strata lot as if those premises were a building erected on the site of the strata lot (and a reference to a building is to be construed as a reference to the strata lot).
In this section—
Land that is rural land is exempt from taxation if it is land used for primary production.
Land that is not rural land is exempt from taxation if it is land used for primary production and that use of the land—
(a) has a significant and substantial commercial purpose or character, and
(b) is engaged in for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).
For the purposes of this section,
(a) cultivation, for the purpose of selling the produce of the cultivation, or
(b) the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce, or
(c) commercial fishing (including preparation for that fishing and the storage or preparation of fish or fishing gear) or the commercial farming of fish, molluscs, crustaceans or other aquatic animals, or
(d) the keeping of bees, for the purpose of selling their honey, or
(e) a commercial plant nursery, but not a nursery at which the principal cultivation is the maintenance of plants pending their sale to the general public, or
(f) the propagation for sale of mushrooms, orchids or flowers.
For the purposes of this section, land is
(a) the land is zoned rural, rural residential, non-urban or large lot residential under a planning instrument, or
(b) the land has another zoning under a planning instrument, and the zone is a type of rural zone under the standard instrument prescribed under the Environmental Planning and Assessment Act 1979, section 3.20, or
(c) the land is not within a zone under a planning instrument but the Chief Commissioner is satisfied the land is rural land.
If land is used for more than one purpose and each of those purposes is an exempt purpose, the land is exempt from taxation.
A purpose for which land is used is an
Nothing in this Act operates to exempt from taxation under this Act any land owned by the SAS Trustee Corporation that is not land solely occupied by the SAS Trustee Corporation as offices from which to exercise and perform its powers, authorities, duties and functions.
(Repealed)
Nothing in this Act operates to exempt from land tax, or to otherwise affect the liability to land tax of, a lessee of any land—
(a) that is owned by Place Management NSW, and
(b) that was owned by the Sydney Cove Redevelopment Authority immediately before its dissolution on 1 February 1999, and
(c) in respect of which the Sydney Cove Redevelopment Authority was, immediately before 1 February 1999, liable for land tax under section 10C of this Act as then in force for the land tax year starting on 1 January 1999,
while that land remains in the ownership of Place Management NSW.
For the purposes of this section, it is immaterial whether the lease was entered into before, on or after 1 January 1991.
This section applies to and in respect of land tax chargeable on land for the land tax year starting on 1 January 2001 and subsequent land tax years.
In this section
(a) (Repealed)
(b) a corporation constituted under section 4 or 23A of the Growth Centres (Development Corporations) Act 1974, or
(c) the New South Wales Planning and Environment Commission in respect of the development of the Sydney South West Sector.
Nothing in this Act operates to exempt from taxation under this Act any land owned by a prescribed authority that is—
(a) occupied by the authority as offices from which to exercise and perform its powers, authorities, duties and functions unless the land is solely so occupied, or
(b) land leased by the authority for commercial or industrial purposes.
Nothing in this Act operates to exempt from taxation under this Act any land owned by the Housing Commission of New South Wales or the New South Wales Planning and Environment Commission or any other corporation for the purposes of the Urban Land Council being land (other than land held for open space purposes) held for development.
(Repealed)
The exemption provided for in section 10 (1) (d), (e), (g) (iii), (g) (iv), (g) (vi), (h) or (p2) does not apply to a body referred to in any of those provisions if the Chief Commissioner is of the opinion that the constitution (by whatever name called) of the body makes provision for the distribution of the property of the body, in a dissolution of the body, in a manner that—
(a) would operate to vest some or all of that property in one or more of the members or former members of the body, or
(b) would ultimately lead (whether or not as a direct result of that dissolution) to some or all of the property of the body vesting in one or more of the members or former members of the body.
The exemption provided for in section 10 (1) (g) (vi) does not apply if the land is—
(a) owned by a natural person, otherwise than as a trustee, or
(b) owned by a natural person in trust for—
(i) another natural person, or
(ii) a body in respect of which the Chief Commissioner forms an opinion on the grounds referred to in subsection (1).
In subsection (1)—
The Chief Commissioner may exempt a body from the operation of subsection (1) (either in respect of the current tax year or that year and specified prior tax years) if satisfied that—
(a) the body is not involved in a scheme or arrangement for the avoidance or evasion of land tax, and
(b) the constitution of the body will be altered within 6 months so that the constitution does not make provision as referred to in subsection (1).
An exemption under subsection (3) ceases if the constitution of the body is not so altered within 6 months after the exemption is granted.
Land is exempted from taxation under this Act leviable or payable in respect of the year commencing on 1 January 1995 or any succeeding year if—
(a) the land is used and occupied primarily for low cost accommodation, and
(b) application for the exemption is made in accordance with this section, and
(c) the Chief Commissioner is satisfied that the land is so used and occupied in accordance with guidelines approved by the Treasurer for the purposes of this section.
The guidelines may include provisions with respect to the following—
(a) the circumstances in which accommodation is taken to be low cost accommodation,
(b) the types and location of premises in which low cost accommodation may be provided,
(c) the number and types of persons for whom the accommodation must be provided,
(d) the circumstances in which, and the arrangements under which, the accommodation is provided,
(e) maximum tariffs for the accommodation,
(f) periods within which tariffs may not be increased,
(g) the circumstances in which the applicant is required to give an undertaking to pass on the benefit of the exemption from taxation (or, if subsection (4) applies, the reduction in taxation) to the persons for whom the accommodation is provided in the form of lower tariffs.
A guideline may—
(a) apply generally or be limited in its application by reference to specified exceptions or factors, or
(b) apply differently according to different factors of a specified kind,
or both.
If the Chief Commissioner is satisfied that part only of land or premises is used and occupied primarily for low cost accommodation in accordance with the Treasurer’s guidelines, the land value of the land is to be reduced for the purposes of land tax in accordance with the principles in section 10R (3)–(3C).
This section does not apply to an owner of land in respect of a tax year unless—
(a) the owner applies to the Chief Commissioner for the exemption or reduction, in the form approved by the Chief Commissioner, and
(b) the owner furnishes the Chief Commissioner with such evidence as the Chief Commissioner may request for the purpose of enabling the Chief Commissioner to determine whether there is an entitlement to the exemption or reduction.
Without limiting the other ways in which this section may cease to apply to a person, it ceases to apply to a person if the person breaches an undertaking given as referred to in subsection (2) (g).
In this section—
(a) any building or any part of a building used or intended to be used for the provision of residential care, within the meaning of the Aged Care Act 1997 of the Commonwealth, by an approved provider under that Act, or
(b) any building or any part of a building used or intended to be used for the provision of respite care, within the meaning of the Aged Care Act 1997 of the Commonwealth, by an approved provider under that Act.
Land is exempt from taxation under this Act if the land is used and occupied as any of the following, or any combination of the following, and for no other purpose—
(a) an aged care establishment,
(b) a retirement village.
(c) (Repealed)
If the Chief Commissioner is satisfied that part only of land is used and occupied as referred to in subsection (2), the land value of the land is to be reduced for the purposes of land tax by an amount calculated as follows—
where—
If part only of a building is used and occupied as referred to in subsection (2), a proportion (
The allowable proportion under subsection (3A) is the proportion specified in an application under subsection (3C) in respect of the land, subject to subsections (3D)–(3F).
Subsection (3A) does not apply unless application has been made to the Chief Commissioner by the owner of the land specifying the proportion that in the owner’s opinion is a fair and reasonable proportion of the area of land occupied by the building to be attributed to use and occupation as referred to in subsection (2). The application must be in a form approved by the Chief Commissioner and be accompanied by such supporting information as the Chief Commissioner may request.
Despite subsection (3B), the Chief Commissioner may request the Valuer-General to determine the reduced land value to be attributed, for the purposes of assessing land tax, to that part of the land that is used or occupied otherwise than as referred to in subsection (2).
If a request is made under subsection (3D)—
(a) the Valuer-General must determine the reduced land value concerned, and
(b) the reduced land value so determined is (subject to subsection (3F)) the value of the land for land tax purposes (instead of the value obtained under subsections (3) and (3A)), and is to be entered in the Register accordingly.
Part 3 (Notices and objections) and Part 4 (Appeals to Land and Environment Court) of the Valuation of Land Act 1916 apply in respect of the reduced land value determined under subsection (3E) in the same way as those Parts apply in respect of a valuation under that Act.
For the purposes of this section, land does not cease to be used and occupied for the purpose of an aged care establishment or a retirement village merely because any building or improvement on the land is used or occupied for a purpose ancillary to that purpose.
This section applies to land tax payable in respect of the year commencing on 1 January 1991 and any succeeding year.
In this section—
(a) land owned by N.S.W. Housing No. 1 Pty. Limited that the Chief Commissioner is satisfied is the subject of an arrangement known as the Public Equity Partnership Arrangement in which the New South Wales Land and Housing Corporation is a participant,
(b) land of which the trustee of the FANMAC Pooled Superannuation Trust No. 1 is an owner and which the Chief Commissioner is satisfied is the subject of a scheme known as the Rent/Buy Scheme in which the New South Wales Land and Housing Corporation is a participant.
Land is exempt from taxation under this Act if the land is eligible land.
This section applies in respect of the year commencing 1 January 2006 and any succeeding year.
(Repealed)
(Repealed)
With respect to land which under section 10 is exempt from land tax the exemption shall be limited to the owner specified in that section, and shall not extend to any other person who is the owner of any estate or interest in the land.
This section does not apply in respect of the principal place of residence exemption (within the meaning of Schedule 1A).
See clause 2 (3) of Schedule 1A.
The Chief Commissioner may by order published in the Gazette require all persons or specified classes of persons to furnish land tax returns for a specified year or years or for a specified year and each subsequent year.
Every person subject to such a requirement in force in respect of a year shall furnish a land tax return to the Chief Commissioner on or before 31 January in that year.
A land tax return required to be furnished by a person must—
(a) set out a full and complete statement of all land owned by the person at midnight on 31 December in the previous year, and
(b) set out, or be accompanied by, any information, as to the following, that may be required to complete the return—
(i) the person’s land ownership,
(ii) the eligibility of the land for an exemption from land tax or for a reduction in the taxable value of the land.
If land is the subject of a trust, the land tax return must also—
(a) set out, or be accompanied by, such information in relation to the trust and the beneficiaries of the trust as may be required to complete the return, and
(b) state the trustee’s opinion as to whether the trust is a special trust.
If 2 or more trustees are legal owners of the land that is the subject of the trust, the return is to be lodged jointly by those trustees.
The Chief Commissioner may at any time require any person to furnish a return or a further and fuller return setting forth a full and complete statement of all or any land owned by the person, or in respect of which the person is agent or trustee, at midnight on the thirty-first day of December in any year including the year one thousand nine hundred and seventy-three or at midnight on the thirty-first day of October in any preceding year, with such other particulars as the Chief Commissioner requires, and whether or not any return has previously been made by that person in respect of land owned by the person, or in respect of which the person is agent or trustee, on that date.
No 33 | State Revenue Legislation Amendment Act 2004. Assented to 24.5.2004. Date of commencement of Sch 2.2 [1]–[9], 31.12.2004, sec 2 (2); date of commencement of Schs 2.2 [10] and 5.2, assent, sec 2 (1); date of commencement of Sch 3.2, 1.6.2004, sec 2 (2). | |
No 67 | State Revenue Legislation Further Amendment Act 2004. Assented to 6.7.2004. Date of commencement of Sch 2, 31.12.2004, sec 2 (2) (c). | |
No 87 | Health Legislation Further Amendment Act 2004. Assented to 30.11.2004. Date of commencement, 1.1.2005, sec 2 and GG No 200 of 17.12.2004, p 9305. | |
No 42 | State Revenue Legislation Amendment (Budget Measures) Act 2005. Assented to 16.6.2005. Date of commencement of Sch 3, assent, sec 2 (1). | |
No 64 | Statute Law (Miscellaneous Provisions) Act 2005. Assented to 1.7.2005. Date of commencement of Sch 2.31, assent, sec 2 (2). | |
No 91 | First State Superannuation Legislation Amendment (Conversion) Act 2005. Assented to 24.11.2005. Date of commencement of Sch 3.5, 1.5.2006, sec 2 (1) and GG No 58 of 28.4.2006, p 2366. | |
No 111 | State Revenue Legislation Further Amendment Act 2005. Assented to 7.12.2005. Date of commencement of Sch 4, assent, sec 2 (1). | |
No 11 | Land Tax Management Amendment (Tax Threshold) Act 2006. Assented to 3.4.2006. Date of commencement, 31.12.2005, sec 2. | |
No 50 | State Revenue and Other Legislation Amendment (Budget Measures) Act 2006. Assented to 20.6.2006. Date of commencement of Sch 3, 31.12.2006, sec 2 (2). | |
No 51 | State Revenue Legislation Amendment Act 2006. Assented to 20.6.2006. Date of commencement of Sch 2 [1] [2] and [4]–[7], 31.12.2006, sec 2 (2); date of commencement of Sch 2 [3] and [8]–[11], assent, sec 2 (1). | |
No 58 | Statute Law (Miscellaneous Provisions) Act 2006. Assented to 20.6.2006. Date of commencement of Sch 2.27, assent, sec 2 (2). | |
No 87 | State Revenue Legislation Amendment (Tax Concessions) Act 2006. Assented to 2.11.2006. Date of commencement of Sch 2, Sch 2 [4]–[8] excepted, assent, sec 2 (1); date of commencement of Sch 2 [4]–[8], 31.12.2006, sec 2 (2). | |
No 125 | Threatened Species Conservation Amendment (Biodiversity Banking) Act 2006. Assented to 4.12.2006. Date of commencement, assent, sec 2. | |
No 9 | Private Health Facilities Act 2007. Assented to 15.6.2007. Date of commencement, 1.3.2010, sec 2 and 2010 (53) LW 26.2.2010. | |
No 24 | Duties Amendment (First Home Plus One) Act 2007. Assented to 4.7.2007. Date of commencement, assent, sec 2. | |
No 67 | State Revenue Legislation Amendment Act 2008. Assented to 2.7.2008. Date of commencement of Sch 4, assent, sec 2 (1). | |
No 112 | Rural Lands Protection Amendment Act 2008. Assented to 10.12.2008. Date of commencement of Sch 6.16, 1.1.2009, sec 2 (1). | |
No 122 | State Revenue and Other Legislation Amendment (Budget Measures) Act 2008. Assented to 10.12.2008. Date of commencement of Sch 3, 31.12.2008, sec 2 (2) (a). | |
No 17 | Real Property and Conveyancing Legislation Amendment Act 2009. Assented to 13.5.2009. Date of commencement of Sch 3, assent, sec 2 (1). | |
No 49 | NSW Trustee and Guardian Act 2009. Assented to 26.6.2009. Date of commencement, 1.7.2009, sec 2 and 2009 (305) LW 1.7.2009. | |
No 51 | State Revenue Legislation Further Amendment Act 2009. Assented to 26.6.2009. Date of commencement of Sch 4, assent, sec 2 (1). | |
No 19 | Relationships Register Act 2010. Assented to 19.5.2010. Date of commencement of Sch 3, assent, sec 2 (2). | |
No 46 | State Revenue Legislation Amendment Act 2010. Assented to 28.6.2010. Date of commencement of Sch 6, assent, sec 2 (2). | |
No 118 | State Revenue Legislation Further Amendment Act 2010. Assented to 29.11.2010. Date of commencement of Sch 3, 31.12.2010, sec 2 (2) (c). | |
No 20 | State Revenue Legislation Amendment Act 2012. Assented to 11.4.2012. Date of commencement of Sch 2, assent, sec 2 (1). | |
No 76 | State Revenue Legislation Further Amendment Act 2012. Assented to 29.10.2012. Date of commencement, assent, sec 2. | |
No 51 | Local Land Services Act 2013. Assented to 1.7.2013. Date of commencement of Sch 7, 1.1.2014, sec 2 (1). | |
No 19 | State Revenue Legislation Amendment Act 2014. Assented to 20.5.2014. Date of commencement of Sch 2, assent, sec 2 (1). | |
No 41 | Disability Inclusion Act 2014. Assented to 26.8.2014. Date of commencement, 3.12.2014, sec 2 and 2014 (745) LW 28.11.2014. | |
No 56 | State Revenue Legislation Further Amendment Act 2014. Assented to 23.10.2014. Date of commencement of Sch 2, assent, sec 2 (1). | |
No 88 | Statute Law (Miscellaneous Provisions) Act (No 2) 2014. Assented to 28.11.2014. Date of commencement of Sch 2, 8.1.2015, sec 2 (1). | |
No 5 | Electricity Network Assets (Authorised Transactions) Act 2015. Assented to 4.6.2015. Date of commencement of Sch 8, assent, sec 2 (1). | |
No 51 | Strata Schemes Development Act 2015. Assented to 5.11.2015. Date of commencement, 30.11.2016, sec 2 and 2016 (658) LW 4.11.2016. | |
No 14 | State Revenue Legislation Amendment Act 2016. Assented to 11.5.2016. Date of commencement of Sch 3, assent, sec 2 (1). | |
No 27 | Statute Law (Miscellaneous Provisions) Act 2016. Assented to 7.6.2016. Date of commencement of Sch 2, 8.7.2016, sec 2 (1). | |
No 36 | Greyhound Racing Prohibition Act 2016. Assented to 26.8.2016. The amendment was not commenced and the Act was repealed by the Greyhound Racing Act 2017 No 13. | |
No 11 | State Revenue Legislation Amendment Act 2017. Assented to 11.4.2017. Date of commencement, assent, sec 2. | |
No 17 | Crown Land Legislation Amendment Act 2017. Assented to 17.5.2017. Date of commencement of Sch 4, 1.7.2018, sec 2 (1) and 2018 (225) LW 1.6.2018. | |
No 22 | Statute Law (Miscellaneous Provisions) Act 2017. Assented to 1.6.2017. Date of commencement of Sch 2, 7.7.2017, sec 2 (3). | |
No 33 | State Revenue and Other Legislation Amendment (Budget Measures) Act 2017. Assented to 27.6.2017. Date of commencement of Schs 1 and 2.3, 1.7.2017, sec 2 (1). | |
No 65 | Local Government Amendment (Regional Joint Organisations) Act 2017. Assented to 30.11.2017. Date of commencement, 15.12.2017, sec 2 and 2017 (730) LW 15.12.2017. | |
No 67 | State Revenue Legislation Amendment (Surcharge) Act 2017. Assented to 30.11.2017. Date of commencement of Sch 3, 5.3.2018, sec 2 (1) and 2018 (69) LW 2.3.2018. | |
No 11 | State Debt Recovery Act 2018. Assented to 21.3.2018. Date of commencement of Sch 3.8, 27.8.2018, sec 2 and 2018 (462) LW 24.8.2018. | |
No 68 | Statute Law (Miscellaneous Provisions) Act (No 2) 2018. Assented to 31.10.2018. Date of commencement of Schs 1.14 and 3, 8.1.2019, sec 2 (1). | |
No 8 | State Revenue and Other Legislation Amendment Act 2019. Assented to 1.7.2019. Date of commencement, 1.7.2019, sec 2 (1). | |
No 14 | State Revenue Legislation Further Amendment Act 2020. Assented to 24.6.2020. Date of commencement, assent, sec 2. | |
No 19 | State Revenue Legislation Amendment (COVID-19 Housing Response) Act 2020. Assented to 11.8.2020. Date of commencement, assent, sec 2. | |
No 6 | Community Land Development Act 2021. Assented to 26.3.2021. Date of commencement, 1.12.2021, sec 2 and 2021 (598) LW 14.10.2021. | |
No 26 | Statute Law (Miscellaneous Provisions) Act 2022. Assented to 16.6.2022. Date of commencement, assent, sec 2. | |
No 35 | Disability Inclusion Amendment Act 2022. Assented to 1.7.2022. Date of commencement, assent, sec 2. | |
No 59 | Statute Law (Miscellaneous Provisions) Act (No 2) 2022. Assented to 26.10.2022. Date of commencement, 13.1.2023, sec 2. | |
No 60 | Property Tax (First Home Buyer Choice) Act 2022. Assented to 11.11.2022. Date of commencement, 16.1.2023, sec 2 and 2022 (682) LW 11.11.2022. | |
No 2 | Revenue Legislation Amendment Act 2023. Assented to 31.5.2023. Date of commencement, 1.7.2023, sec 2. | |
No 18 | Revenue, Fines and Other Legislation Amendment Act 2023. Assented to 4.9.2023. Date of commencement, assent, sec 2. | |
No 26 | Treasury and Revenue Legislation Amendment Act 2023. Assented to 27.9.2023. Date of commencement of Sch 3[1]–[4] and [6], assent, sec 2(d); date of commencement of Sch 3[5], 1.2.2024, sec 2(a). | |
No 38 | Revenue Legislation Amendment Act 2024. Assented to 24.6.2024. Date of commencement of Sch 4, assent, sec 2(c). | |
No 90 | Revenue Legislation Further Amendment Act 2024. Assented to 2.12.2024. Date of commencement, assent, sec 2. | |
No 59 | Land Tax (Build-to-Rent Concessions) Amendment Act 2025 No 59. Assented to 23.9.2025. Date of commencement, assent, sec 2. |
This Act has also been amended pursuant to an order under secs 8 (2) and 9 (3) of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act 1972). Order dated 12.4.1976, and published in GG No 54 of 15.4.1976, p 1706, declaring that—
(a) the Land Tax Management Act 1956 is an enactment to which sec 8 (2) of the Acts Reprinting Act 1972 applies, and
(b) the Land Tax Management Act 1956, the words “of this subsection” wherever occurring in sec 9 (3) (c) and (d) excepted, is an enactment to which sec 9 (3) of the Acts Reprinting Act 1972 applies.
No reference is made to certain amendments made by the Decimal Currency Act 1965, the Reprints Act 1972, and Schedule 3 (amendments replacing gender-specific language) to the Statute Law (Miscellaneous Provisions) Act 1997.
Sec 1 | Am 1981 No 119, Sch 1; 1988 No 128, Sch 1 (1). |
Sec 3 | Am 1969 No 69, sec 2 (a); 1973 No 70, sec 5 (a); 1975 No 97, Sch 2; 1981 No 119, Sch 1; 1983 No 14, Sch 1 (1); 1983 No 171, Sch 1 (1); 1985 No 147, Sch 1 (1); 1985 No 215, Sch 1 (1); 1985 No 223, Sch 1 (1); 1986 No 205, Sch 2; 1987 No 88, Sch 1 (1); 1988 No 128, Sch 1 (2); 1989 No 135, Sch 1; 1989 No 222, Sch 1 (1); 1990 No 35, Sch 1 (1); 1990 No 88, Sch 1 (1)–(3); 1990 No 112, Sch 2; 1991 No 47, Sch 1 (13) (17); 1992 No 84, Sch 1 (1); 1994 No 48, Sch 5 (5); 1995 No 11, Sch 1.71 [1]; 1996 No 98, Sch 1.3 [1] [2]; 1996 No 125, Sch 4.2 [1]; 1997 No 41, Sch 2 [1] [2]; 1997 No 109, Sch 1.3; 1998 No 54, Sch 2.21; 1998 No 79, Sch 2.3 [1]; 1999 No 52, Sch 2.1 [1]; 2000 No 105, Sch 3 [1]; 2000 No 106, Sch 3 [1]; 2002 No 108, Sch 2.2 [1]–[4]; 2003 No 80, Sch 4 [1]; 2004 No 33, Schs 2.2 [1]–[3], 3.2 [1]; 2005 No 111, Sch 4 [1]; 2008 No 67, Sch 4 [1]–[4]; 2009 No 49, Sch 2.33; 2014 No 19, Sch 2 [1]; 2017 No 11, Sch 2 [1]; 2017 No 65, Sch 2.17 [1]; 2024 No 90, Sch 4[1]. |
Sec 3A | Ins 1997 No 41, Sch 2 [3]. Subst 2002 No 108, Sch 2.2 [5]. Am 2003 No 80, Sch 4 [2]; 2005 No 111, Sch 4 [2]; 2006 No 87, Sch 2 [1]–[3]; 2010 No 118, Sch 3 [1]; 2012 No 20, Sch 2 [1]; 2014 No 19, Sch 2 [2]. |
Sec 3B | Ins 2002 No 108, Sch 2.2 [5]. Am 2010 No 46, Sch 6 [1]; 2012 No 20, Sch 2 [2] [3]; 2014 No 41, Sch 5.6; 2022 No 35, Sch 2.6. |
Sec 3C | Ins 2024 No 90, Sch 4[2]. |
Sec 4 | Subst 1983 No 14, Sch 1 (2). Am 1985 No 223, Sch 1 (2); 1987 No 88, Sch 1 (2); 1994 No 48, Sch 5 (13). Subst 1996 No 98, Sch 1.3 [3]. |
Secs 4A, 4B | Ins 1983 No 14, Sch 1 (2). Rep 1996 No 98, Sch 1.3 (3). |
Sec 5 | Am 1983 No 14, Sch 1 (3); 1985 No 223, Sch 1 (3). Rep 1996 No 98, Sch 1.3 [3]. |
Sec 6 | Am 1968 No 62, sec 2 (a); 1971 No 18, Sch, Part 1; 1983 No 14, Sch 1 (4); 1986 No 90, sec 2. Subst 1987 No 88, Sch 1 (3). Am 1987 No 209, Sch 43; 1992 No 57, Sch 1; 1992 No 112, Sch 1; 1994 No 48, Sch 12. Rep 1996 No 98, Sch 1.3 [3]. |
Sec 7 | Am 1981 No 119, Sch 1; 1985 No 147, Sch 1 (2). Subst 1992 No 84, Sch 1 (2); 2006 No 50, Sch 3 [1]. |
Sec 8 | Am 1973 No 70, sec 3 (a). |
Sec 9 | Am 1960 No 35, sec 2 (1) (a); 1961 No 32, sec 2; 1963 No 40, sec 2 (a); 1964 No 40, sec 2; 1965 No 33, First Sch (am GG No 120 of 4.11.1966, p 4516 (as on and from 14.2.1966)); 1967 No 59, sec 2 (1); 1968 No 62, sec 2 (b); 1969 No 69, sec 2 (b); 1970 No 64, sec 2 (a); 1971 No 48, sec 2 (a); 1972 No 75, sec 3; 1973 No 70, sec 4; 1975 No 97, Sch 3 (1); 1981 No 119, Sch 1; 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (2); 1984 No 129, Sch 1 (1); 1985 No 147, Sch 1 (2); 1988 No 128, Sch 1 (3). Subst 1992 No 84, Sch 1 (3). Am 1997 No 37, Sch 3 [1]; 1998 No 79, Sch 2.3 [2]; 2000 No 106, Sch 3 [2]; 2006 No 50, Sch 3 [2]. |
Sec 9AA | Ins 2006 No 50, Sch 3 [3]. Am 2006 No 87, Sch 2 [4]–[7]; 2020 No 19, Sch 3[1]. |
Sec 9A | Ins 1963 No 40, sec 2 (b). Am 1968 No 62, sec 2 (c); 1973 No 70, sec 3 (b); 1981 No 119, Sch 1; 1983 No 14, Sch 1 (5); 1985 No 147, Sch 1 (3); 1985 No 215, Sch 1 (2). Subst 1992 No 84, Sch 1 (4). Am 1995 No 11, Sch 1.71 [2]. Subst 2001 No 96, Sch 2.2 [1]. Am 2006 No 50, Sch 3 [4]. |
Sec 9B (previously sec 9AA) | Ins 1994 No 72, Sch 2 (1). Am 1996 No 139, Sch 2.20 [1] [1A] (am 1997 No 55, Sch 2.18 [1] [2]; 1997 No 147, Sch 2.27 [2]). Renumbered 2006 No 50, Sch 3 [5]. Am 2006 No 50, Sch 3 [6]; 2015 No 51, Sch 9.12 [1]. |
Sec 9B | Ins 1990 No 35, Sch 1 (2). Am 1990 No 88, Sch 1 (4). Rep 1991 No 47, Sch 1 (8). |
Sec 9BA | Ins 2006 No 50, Sch 3 [7]. |
Sec 9C | Ins 1990 No 35, Sch 1 (2). Am 1991 No 47, Sch 1 (9); 1992 No 84, Sch 1 (5) (6); 1997 No 37, Sch 3 [2] [3]; 1998 No 79, Sch 2.3 [3]; 2000 No 106, Sch 3 [3]; 2002 No 108, Sch 2.2 [6]–[9]; 2004 No 33, Sch 2.2 [4]–[8]; 2008 No 67, Sch 4 [5]; 2010 No 46, Sch 6 [2]; 2024 No 90, Sch 4[3]. |
Sec 9D | Ins 2004 No 33, Sch 2.2 [9]. Am 2008 No 67, Sch 4 [6] [7]; 2010 No 46, Sch 6 [3]. |
Sec 9E | Ins 2020 No 19, Sch 3[2]. Am 2025 No 59, Sch 3[1]. |
Sec 9F | Ins 2025 No 59, Sch 3[2]. |
Sec 10 | Am 1967 No 18, sec 125 (1) (ins 1967 No 81, sec 2); 1969 No 69, sec 2 (c); 1970 No 64, sec 2 (b); 1971 No 48, sec 2 (b); 1973 No 35, sec 12; 1973 No 68, Sch 3 (am 1974 No 35, Sch); 1973 No 70, secs 3 (c), 5 (b); 1975 No 97, Schs 1, 3 (2); 1979 No 205, Sch 2, Part 1; 1981 No 119, Sch 1; 1981 No 123, Sch 8; 1983 No 14, Sch 1 (5); 1983 No 42, Sch 3; 1983 No 171, Sch 1 (3); 1985 No 147, Sch 1 (2); 1985 No 215, Sch 1 (3); 1986 No 53, Sch 1; 1986 No 186, Schs 1, 2 (1); 1986 No 220, Sch 1; 1987 No 58, Sch 3; 1987 No 63, Sch 2; 1987 No 229, Sch 1; 1988 No 128, Sch 1 (4); 1989 No 204, Sch 1; 1990 No 88, Sch 1 (6)–(8); 1991 No 47, Sch 1 (1) (14); 1992 No 18, Sch 7; 1992 No 84, Schs 1 (5), 2 (1); 1994 No 48, Sch 5 (14); 1994 No 72, Sch 2 (2); 1995 No 94, Sch 5.6; 1995 No 98, Sch 4 [1]; 1996 No 38, Sch 1.9; 1996 No 121, Sch 4.33; 1996 No 139, Sch 2.20 [2]–[5] (am 1997 No 55, Sch 2.18 [1] [2]); 1997 No 11, Sch 1.11; 1997 No 37, Sch 3 [4] [5]; 1997 No 154, Sch 6.20; 1998 No 44, Sch 2 [1]; 1998 No 45, Sch 3.3; 1998 No 79, Sch 2.3 [4]; 1998 No 170, Sch 3.7 [1] [2]; 1999 No 52, Sch 2.1 [2]; 2000 No 51, Sch 3 [1] [2]; 2000 No 106, Sch 3 [4]; 2000 No 109, Sch 2.4; 2001 No 10, Sch 5.3 [1]; 2001 No 96, Sch 2.2 [2]; 2002 No 78, Sch 2.4; 2002 No 108, Sch 2.2 [10]–[14]; 2003 No 80, Sch 4 [3]–[6]; 2004 No 67, Sch 2 [1] [2]; 2004 No 87, Sch 6.9 [1]; 2005 No 64, Sch 2.31; 2005 No 111, Sch 4 [3]–[7]; 2006 No 125, Sch 2.4 [1] [2]; 2007 No 9, Sch 5.17; 2008 No 67, Sch 4 [8] [9]; 2008 No 112, Sch 6.16; 2010 No 46, Sch 6 [4]–[6]; 2013 No 51, Sch 7.25; 2014 No 19, Sch 2 [3]–[7]; 2014 No 88, Sch 2.33; 2015 No 5, Sch 8.17; 2015 No 51, Sch 9.12 [2]; 2017 No 22, Sch 2.23 [1]; 2018 No 68, Sch 1.14 [1] [2]; 2021 No 6, Sch 5.9; 2022 No 26, Sch 2.15; 2023 No 18, Sch 4[1] [2]; 2024 No 90, Sch 4[4] [5]. |
Sec 10AA | Ins 2002 No 108, Sch 2.2 [15]. Rep 2003 No 80, Sch 4 [7]. Ins 2005 No 111, Sch 4 [8]. Am 2014 No 19, Sch 2 [8]; 2022 No 59, Sch 2.25. |
Sec 10A | Ins 1975 No 97, Sch 3 (3). Am 1981 No 123, Sch 8; 1983 No 14, Sch 1 (5). Rep 1985 No 215, Sch 1 (4). Ins 1988 No 128, Sch 1 (5). Rep 1989 No 113, sec 4. Ins 1990 No 35, Sch 1 (3). Am 1996 No 139, Sch 2.20 [6]; 1998 No 44, Sch 2 [2]; 1998 No 104, Sch 4 [1] [2]; 2001 No 96, Sch 2.2 [3]. Subst 2003 No 80, Sch 4 [8]. |
Sec 10B | Ins 1975 No 97, Sch 3 (3). Am 1994 No 48, Sch 5 (15); 1996 No 39, Sch 4.5; 1996 No 122, Sch 7.7. Subst 2005 No 91, Sch 3.5. |
Sec 10C | Ins 1975 No 97, Sch 3 (3). Am 1983 No 171, Sch 1 (4). Rep 1998 No 170, Sch 3.7 [3]. |
Sec 10CA | Ins 2000 No 105, Sch 3 [2]. Am 2017 No 22, Sch 2.23 [2]. |
Sec 10D | Ins 1975 No 97, Sch 3 (3). Am 1985 No 215, Sch 1 (5); 2000 No 18, Sch 1.2. |
Sec 10E | Ins 1975 No 97, Sch 3 (3). Am 1985 No 215, Sch 1 (5). |
Sec 10F | Ins 1985 No 215, Sch 1 (6). Rep 2000 No 106, Sch 3 [5]. |
Sec 10G | Ins 1985 No 215, Sch 1 (6). Am 1998 No 11, Sch 6.13. Rep 2005 No 111, Sch 4 [9]. |
Sec 10H | Ins 1988 No 128, Sch 1 (6). Am 1991 No 47, Sch 1 (2); 1996 No 139, Sch 2.20 [7]. Rep 2003 No 80, Sch 4 [9]. |
Sec 10I | Ins 1988 No 128, Sch 1 (6). Rep 2003 No 80, Sch 4 [9]. |
Sec 10J | Ins 1988 No 128, Sch 1 (6). Am 1991 No 47, Sch 1 (3); 1992 No 84, Sch 1 (5). Rep 2003 No 80, Sch 4 [9]. |
Secs 10K, 10L | Ins 1988 No 128, Sch 1 (6). Rep 2005 No 111, Sch 4 [10]. |
Sec 10M | Ins 1988 No 128, Sch 1 (6). Am 1996 No 98, Sch 1.3 [4]; 1996 No 139, Sch 2.20 [8]. Rep 2001 No 96, Sch 2.2 [4]. |
Secs 10N, 10O | Ins 1988 No 128, Sch 1 (6). Rep 2001 No 96, Sch 2.2 [4]. |
Sec 10P | Ins 1988 No 128, Sch 1 (6). Am 2000 No 105, Sch 3 [3] [4]; 2001 No 10, Sch 5.3 [2]. |
Sec 10Q | Ins 1989 No 222, Sch 1 (2). Am 1991 No 47, Sch 1 (4); 1992 No 84, Sch 2 (2). Subst 1994 No 72, Sch 2 (3). |
Sec 10R | Ins 1990 No 88, Sch 1 (9). Am 1992 No 84, Schs 1 (5), 2 (3); 2001 No 96, Sch 2.2 [5]–[8]; 2002 No 108, Sch 2.2 [16] [17]; 2004 No 87, Sch 6.9 [2]–[4]. |
Sec 10S | Ins 1990 No 88, Sch 1 (10). Am 2006 No 51, Sch 2 [1] [2]. |
Sec 10T | Ins 1991 No 47, Sch 1 (5). Am 1993 No 46, Sch 1; 1994 No 48, Sch 5 (8) (16); 1996 No 125, Sch 4.2 [2] [3]; 1997 No 37, Sch 3 [6]–[9]; 1998 No 44, Sch 2 [3]; 2001 No 96, Sch 2.2 [9]. Rep 2003 No 80, Sch 4 [10]. |
Sec 10U | Ins 1992 No 84, Sch 2 (4). Rep 1997 No 37, Sch 3 [10]. |
Sec 11 | Am 2010 No 46, Sch 6 [7]. |
Part 4, heading | Am 1996 No 98, Sch 1.3 [5]. |
Sec 12 | Am 1973 No 70, sec 3 (d); 1983 No 14, Sch 1 (5); 1988 No 128, Sch 1 (7); 1996 No 98, Sch 1.3 [6] [7]; 2002 No 108, Sch 2.2 [18]; 2017 No 33, Sch 2.3 [1]. |
Sec 13 | Rep 1996 No 98, Sch 1.3 [8]. |
Sec 14 | Am 1983 No 14, Sch 1 (5); 1990 No 88, Sch 1 (11); 1996 No 98, Sch 1.3 [9]. |
Sec 15 | Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [10]. Ins 2000 No 106, Sch 3 [6]. |
Sec 16 | Am 1983 No 14, Sch 1 (5); 1988 No 128, Sch 1 (8); 1991 No 47, Sch 1 (6); 1992 No 84, Sch 1 (7). Rep 1996 No 98, Sch 1.3 [10]. |
Sec 17 | Rep 1996 No 98, Sch 1.3 [10]. |
Sec 18 | Am 1983 No 14, Sch 1 (6); 1985 No 223, Sch 1 (3); 1992 No 84, Sch 1 (8). Rep 1996 No 98, Sch 1.3 [10]. |
Sec 19 | Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [10]. |
Sec 20 | Subst 2014 No 19, Sch 2 [9]. |
Sec 21 | Am 1980 No 196, Sch 1; 2017 No 17, Sch 4.47. |
Sec 21A | Ins 1990 No 88, Sch 1 (5). Am 1994 No 72, Sch 2 (4); 1996 No 139, Sch 2.20 [9] (am 1997 No 55, Sch 1.18 [1]); 1997 No 37, Sch 3 [11]; 2000 No 51, Sch 3 [3]–[8]; 2006 No 50, Sch 3 [8]; 2015 No 51, Sch 9.12 [3] [4]. |
Sec 21B | Ins 1991 No 47, Sch 1 (10). Am 1994 No 72, Sch 2 (5); 1995 No 99, Sch 2.9 [1]; 1996 No 139, Sch 2.20 [10] (am 1997 No 55, Sch 2.18 [1]); 1997 No 37, Sch 3 [12]; 2006 No 50, Sch 3 [8]; 2015 No 51, Sch 9.12 [5] [6]. |
Sec 21C | Ins 1991 No 47, Sch 1 (15). Am 1992 No 84, Schs 1 (5), 2 (5); 1994 No 48, Sch 5 (6); 1995 No 98, Sch 4 [2]; 1995 No 99, Sch 2.9 [2] [3]; 2002 No 108, Sch 2.2 [19]–[21]; 2006 No 50, Sch 3 [9] [10]; 2006 No 87, Sch 2 [8]; 2009 No 51, Sch 4 [1]; 2017 No 11, Sch 2 [2]; 2017 No 65, Sch 2.17 [2] [3]. |
Secs 21CA, 21CB | Ins 2017 No 11, Sch 2 [3]. |
Sec 21D | Ins 1999 No 52, Sch 2.1 [3]. Am 2015 No 51, Sch 9.12 [7] [8]; 2017 No 65, Sch 2.17 [4]. |
Sec 22 | Am 1981 No 119, Sch 1; 1985 No 147, Sch 1 (2); 1992 No 84, Sch 1 (5). |
Sec 23 | Am 1983 No 171, Sch 1 (5). |
Sec 25 | Subst 2001 No 96, Sch 2.2 [10]. Am 2002 No 108, Sch 2.2 [22]. |
Sec 25A | Ins 2001 No 96, Sch 2.2 [10]. Subst 2002 No 108, Sch 2.2 [23]. Am 2010 No 46, Sch 6 [8]–[11]. |
Sec 26 | Am 1983 No 14, Sch 1 (5); 1984 No 129, Sch 1 (2); 1994 No 48, Sch 5 (9). Subst 2001 No 96, Sch 2.2 [11]. Am 2010 No 46, Sch 6 [12]. |
Sec 27 | Am 1960 No 35, sec 2 (1) (b); 1963 No 40, sec 2 (c); 1969 No 69, sec 2 (d); 1973 No 70, sec 6; 1975 No 97, Sch 4; 1981 No 119, Sch 1; 1983 No 171, Sch 1 (6); 1984 No 129, Sch 1 (3); 1985 No 147, Sch 1 (2); 1985 No 215, Sch 1 (7); 1990 No 35, Sch 1 (5); 1991 No 47, Sch 1 (11); 2002 No 108, Sch 2.2 [24] [25]; 2006 No 87, Sch 2 [9]; 2009 No 51, Sch 4 [2] [3]. |
Sec 28 | Am 1960 No 35, sec 2 (1) (c); 1983 No 14, Sch 1 (5). Rep 2002 No 108, Sch 2.2 [26]. |
Sec 29 | Am 1983 No 14, Sch 1 (5). Subst 1983 No 171, Sch 1 (7). Am 1990 No 35, Sch 1 (4); 2000 No 105, Sch 3 [5] [6]; 2001 No 34, Sch 2.29; 2008 No 122, Sch 3.2 [1]; 2014 No 56, Sch 2 [1]–[7]. |
Secs 30, 31 | Rep 2001 No 96, Sch 2.2 [12]. |
Sec 32 | Am 1983 No 14, Sch 1 (5). Rep 2001 No 96, Sch 2.2 [12]. |
Sec 34 | Am 1981 No 119, Sch 1; 1985 No 147, Sch 1 (2); 1985 No 215, Sch 1 (8); 1990 No 35, Sch 1 (6); 1992 No 84, Sch 1 (5); 2006 No 50, Sch 3 [11]. |
Part 5 | Rep 2000 No 106, Sch 3 [7]. |
Sec 35 | Am 1981 No 119, Sch 1; 1983 No 14, Sch 1 (5); 1985 No 147, Sch 1 (4). Subst 1988 No 128, Sch 1 (9). Am 1989 No 222, Sch 2 (1); 1992 No 84, Schs 1 (9), 2 (6); 1996 No 98, Sch 1.3 [11]–[13]. Rep 2000 No 106, Sch 3 [7]. |
Sec 36 | Subst 1988 No 128, Sch 1 (9). Rep 1992 No 84, Sch 1 (10). |
Sec 37 | Am 1983 No 14, Sch 1 (5). Subst 1988 No 128, Sch 1 (9). Am 1992 No 84, Sch 1 (11). Rep 1996 No 98, Sch 1.3 [14]. |
Sec 38 | Am 1987 No 48, Sch 32. Subst 1988 No 128, Sch 1 (9). Rep 1992 No 84, Sch 1 (12). |
Sec 38A | Ins 1988 No 128, Sch 1 (9). Subst 1989 No 222, Sch 2 (2). Am 1992 No 84, Sch 1 (13). Subst 1996 No 98, Sch 1.3 [15]. Rep 2000 No 106, Sch 3 [7]. |
Sec 38B | Ins 1988 No 128, Sch 1 (9). Subst 1989 No 222, Sch 2 (2). Am 1992 No 84, Sch 1 (14). Rep 1996 No 98, Sch 1.3 [16]. |
Sec 38BA | Ins 1989 No 222, Sch 2 (2). Am 1992 No 84, Sch 1 (15). Rep 1996 No 98, Sch 1.3 [16]. |
Sec 38BB | Ins 1989 No 222, Sch 2 (2). Am 1992 No 84, Sch 1 (16). Rep 1996 No 98, Sch 1.3 [16]. |
Sec 38BC | Ins 1989 No 222, Sch 2 (2). Am 1992 No 84, Sch 1 (17). Rep 1996 No 98, Sch 1.3 [16]. |
Secs 38BD–38BF | Ins 1989 No 222, Sch 2 (2). Rep 1996 No 98, Sch 1.3 [16]. |
Secs 38C, 38D | Ins 1988 No 128, Sch 1 (9). Rep 1996 No 98, Sch 1.3 [16]. |
Sec 39 | Subst 1990 No 88, Sch 1 (12). Am 1996 No 98, Sch 1.3 [17]. |
Sec 40 | Am 1983 No 14, Sch 1 (5). Subst 1983 No 171, Sch 1 (8). Am 1990 No 88, Sch 1 (13); 1992 No 84, Sch 1 (18). Rep 1996 No 98, Sch 1.3 [18]. Ins 1999 No 10, Sch 4 [1]. |
Sec 41 | Am 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (9). Subst 1990 No 88, Sch 1 (14). Rep 1996 No 98, Sch 1.3 [18]. |
Secs 42–44 | Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [18]. |
Sec 46 | Am 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (10); 1988 No 128, Sch 1 (10). |
Sec 46A | Ins 1990 No 35, Sch 1 (7). Am 1995 No 99, Sch 2.9 [4]. Rep 1996 No 98, Sch 1.3 [18]. |
Sec 47 | Am 1963 No 40, sec 2 (d); 1968 No 62, sec 2 (d); 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (11); 1986 No 186, Sch 2 (2); 1988 No 128, Sch 1 (11); 1989 No 222, Sch 3; 1990 No 35, Sch 1 (8); 1991 No 47, Sch 1 (16); 1994 No 48, Sch 5 (10); 1995 No 11, Sch 1.71 [3] [4]; 1997 No 41, Sch 2 [4]–[6]; 1999 No 10, Sch 4 [2]–[4]; 2000 No 51, Sch 3 [9]; 2002 No 53, Sch 1.11; 2006 No 50, Sch 3 [12]; 2009 No 17, Sch 3.11; 2009 No 51, Sch 4 [4]. |
Sec 48 | Rep 1996 No 98, Sch 1.3 [18]. |
Sec 49 | Am 1985 No 147, Sch 1 (5); 1992 No 84, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [18]. |
Sec 50 | Am 1975 No 97, Sch 5; 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (12); 1992 No 84, Sch 2 (7); 1993 No 46, Sch 1; 1997 No 147, Sch 2.14. Subst 2000 No 105, Sch 3 [7]; 2018 No 11, Sch 3.8. |
Sec 50A | Ins 1991 No 47, Sch 1 (7). Rep 1996 No 98, Sch 1.3 [18]. |
Sec 51 | Am 1983 No 14, Sch 1 (5). Subst 2000 No 105, Sch 3 [7]. |
Sec 52 | Am 1983 No 14, Sch 1 (5); 1988 No 128, Sch 1 (12). Rep 2000 No 105, Sch 3 [7]. |
Sec 53 | Am 1996 No 98, Sch 1.3 [19]; 1999 No 10, Sch 4 [5]. Rep 2000 No 105, Sch 3 [7]. |
Part 7 | Ins 1992 No 84, Sch 1 (19) (For information concerning this Part before the commencement of the Land Tax Management (Amendment) Act 1992, see the Historical table of amendments in the Legislative history). |
Part 7, Div 1 | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Sec 54 | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Sec 55 | Ins 1992 No 84, Sch 1 (19). Am 1994 No 48, Sch 5 (11). Rep 2000 No 106, Sch 3 [8]. |
Sec 56 | Ins 1992 No 84, Sch 1 (19). Am 1996 No 67, Sch 2 [1] [2]. Rep 2000 No 106, Sch 3 [8]. |
Secs 57, 58 | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Sec 59 | Ins 1992 No 84, Sch 1 (19). Rep 1998 No 138, Sch 2.5 [1]. |
Sec 60 | Ins 1992 No 84, Sch 1 (19). Am 1998 No 138, Sch 2.5 [2]. Rep 2000 No 106, Sch 3 [8]. |
Sec 61 | Ins 1992 No 84, Sch 1 (19). Am 1994 No 48, Sch 5 (1). Rep 2000 No 106, Sch 3 [8]. |
Sec 61A | Ins 1994 No 48, Sch 5 (2). Rep 2000 No 106, Sch 3 [8]. |
Sec 62 | Ins 1992 No 84, Sch 1 (19). Subst 1994 No 48, Sch 5 (3). Rep 2000 No 106, Sch 3 [8]. |
Sec 62A | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Part 7, Div 2 | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Secs 62B–62G | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. |
Sec 62H | Ins 1992 No 84, Sch 1 (19). Am 1996 No 98, Sch 1.3 [20]. Rep 2000 No 106, Sch 3 [8]. |
Part 7, Div 2A | Ins 1994 No 48, Sch 5 (4). Rep 2000 No 106, Sch 3 [8]. |
Secs 62HA–62HD | Ins 1994 No 48, Sch 5 (4). Rep 2000 No 106, Sch 3 [8]. |
Sec 62HE | Ins 1994 No 48, Sch 5 (4). Am 1996 No 98, Sch 1.3 [21]. Rep 2000 No 106, Sch 3 [8]. |
Part 7, Div 3 | Ins 1992 No 84, Sch 1 (19). |
Sec 62I | Ins 1992 No 84, Sch 1 (19). Am 1995 No 11, Sch 1.71 [5]; 2001 No 96, Sch 2.2 [13]. |
Sec 62J | Ins 1992 No 84, Sch 1 (19). Am 1994 No 48, Sch 5 (12); 1997 No 152, Sch 4.20 [1]; 2000 No 106, Sch 3 [9] [10]; 2023 No 18, Sch 4[3]. |
Sec 62K | Ins 1992 No 84, Sch 1 (19). Am 2000 No 106, Sch 3 [11] [12]. |
Sec 62L | Ins 1992 No 84, Sch 1 (19). |
Sec 62M | Ins 1992 No 84, Sch 1 (19). Am 2000 No 106, Sch 3 [13]. |
Sec 62N | Ins 1992 No 84, Sch 1 (19). Am 1996 No 98, Sch 1.3 [22]; 2000 No 106, Sch 3 [14]. |
Part 7, Div 4 | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. |
Sec 62O | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. Rep 2024 No 38, Sch 4[1]. |
Sec 62P | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. Am 2024 No 38, Sch 4[2] [3]. |
Sec 62Q | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. Rep 2024 No 38, Sch 4[1]. |
Sec 62R | Ins 1992 No 84, Sch 1 (19). Am 1996 No 98, Sch 1.3 [23]. Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. Rep 2024 No 38, Sch 4[1]. |
Sec 62S | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2023 No 26, Sch 3[1]. Am 2024 No 38, Sch 4[4] [5]. |
Sec 62T | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [8]. Ins 2004 No 33, Sch 2.2 [10]. Rep 2005 No 42, Sch 3 [2]. Ins 2023 No 26, Sch 3[1]. Subst 2024 No 38, Sch 4[6]. |
Sec 62U | Ins 1992 No 84, Sch 1 (19). Am 1999 No 10, Sch 4 [6]. Rep 2000 No 106, Sch 3 [15]. Ins 2023 No 26, Sch 3[1]. Rep 2024 No 38, Sch 4[1]. |
Part 7, Div 4A, heading | Ins 1998 No 81, Sch 3. Am 2008 No 122, Sch 3.2 [2]. |
Part 7, Div 4A | Ins 1998 No 81, Sch 3. Rep 2023 No 26, Sch 3[1]. |
Part 7, Div 4A, note | Ins 2005 No 42, Sch 3 [1]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TA | Ins 1998 No 81, Sch 3. Am 2005 No 42, Sch 3 [3] [4]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TB | Ins 1998 No 81, Sch 3. Am 2005 No 42, Sch 3 [5] [6]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TBA | Ins 2005 No 42, Sch 3 [7]. Am 2006 No 11, Sch 1 [1]. Subst 2006 No 50, Sch 3 [13]. Am 2008 No 122, Sch 3.2 [3]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TBB | Ins 2005 No 42, Sch 3 [7]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TBC | Ins 2008 No 122, Sch 3.2 [4]. Rep 2023 No 26, Sch 3[1]. |
Sec 62TC | Ins 1998 No 81, Sch 3. Am 2005 No 42, Sch 3 [8]. Rep 2023 No 26, Sch 3[1]. |
Part 7, Div 5 | Ins 1992 No 84, Sch 1 (19). Rep 2023 No 26, Sch 3[3]. |
Sec 62V | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [15]. |
Sec 62VA | Ins 1999 No 10, Sch 4 [7]. Rep 2000 No 106, Sch 3 [15]. |
Sec 62W | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [15]. |
Sec 62X | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [15]. |
Sec 62Y | Ins 1992 No 84, Sch 1 (19). Subst 1996 No 98, Sch 1.3 [24]. Renumbered as sec 63, 2023 No 26, Sch 3[2]. |
Sec 62Z | Ins 1992 No 84, Sch 1 (19). Rep 1996 No 98, Sch 1.3 [25]. |
Sec 62ZA | Ins 1992 No 84, Sch 1 (19). Rep 2000 No 106, Sch 3 [15]. |
Sec 63 (as originally enacted) | Am 1983 No 14, Sch 1 (5); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.3 [26]. |
Sec 63 (previously 62Y) | Ins 1992 No 84, Sch 1 (19). Subst 1996 No 98, Sch 1.3 [24]. Renumbered 2023 No 26, Sch 3[2]. |
Sec 63A | Ins 1984 No 129, Sch 1 (5). Rep 2005 No 111, Sch 4 [11]. |
Sec 63B | Ins 1995 No 98, Sch 4 [3]. |
Sec 64 | Am 1983 No 14, Sch 1 (5). |
Sec 65 | Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [26]. |
Sec 65A | Ins 1988 No 128, Sch 1 (13). Subst 1992 No 84, Sch 2 (8). Am 1996 No 139, Sch 2.20 [11] [12] (am 1997 No 55, Sch 2.18 [1] [2]); 2000 No 51, Sch 3 [10]. Rep 2010 No 46, Sch 6 [13]. |
Sec 66 | Rep 2006 No 58, Sch 2.27. |
Sec 67 | Am 1983 No 14, Sch 1 (5); 1987 No 88, Sch 1 (4). Rep 1996 No 98, Sch 1.3 [26]. |
Sec 68 | Am 1983 No 14, Sch 1 (5); 1995 No 11, Sch 1.71 [6]. Subst 2000 No 106, Sch 3 [16]. |
Sec 68A | Ins 1990 No 35, Sch 1 (9). |
Sec 69 | Am 1983 No 14, Sch 1 (5); 1987 No 88, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [26]. |
Sec 70 | Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.3 [26]. |
Sec 71 | Am 1983 No 14, Sch 1 (5); 1987 No 88, Sch 1 (6); 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.3 [26]. |
Sec 72 | Am 1983 No 14, Sch 1 (5); 1983 No 171, Sch 1 (13); 1985 No 147, Sch 1 (9). Subst 1996 No 98, Sch 1.3 [27]. |
Sec 73 | Am 1992 No 112, Sch 1. Rep 1996 No 98, Sch 1.3 [28]. Ins 2022 No 60, Sch 5.3. |
Secs 74, 75 | Rep 1996 No 98, Sch 1.3 [28]. |
Secs 76, 77 | Rep 1996 No 98, Sch 1.3 [29]. |
Sec 78 | Am 1992 No 112, Sch 1. |
Sec 79 | Rep 1996 No 98, Sch 1.3 [29]. |
Sec 80 | Am 1983 No 14, Sch 1 (5). Rep 1996 No 98, Sch 1.3 [29]. |
Sec 81 | Am 1960 No 35, sec 2 (1) (f); 1988 No 128, Sch 1 (14). |
Sec 82 | Am 1987 No 48, Sch 32; 1992 No 112, Sch 1. |
Sec 83 | Ins 1988 No 128, Sch 1 (15). |
Part 9, heading | Rep 2023 No 26, Sch 1[4]. |
Sch 1AA | Ins 2006 No 87, Sch 2 [10]. Am 2010 No 19, Sch 3.53 [1] [2]; 2014 No 19, Sch 2 [10]. |
Sch 1A | Ins 2003 No 80, Sch 4 [11]. Am 2004 No 33, Sch 3.2 [2]; 2005 No 111, Sch 4 [12]–[17]; 2006 No 51, Sch 2 [3]–[9]; 2007 No 24, Sch 2 [1]; 2008 No 67, Sch 4 [10]–[15]; 2009 No 51, Sch 4 [5]–[9]; 2010 No 19, Sch 3.53 [3] [4]; 2010 No 46, Sch 6 [14]–[30]; 2010 No 118, Sch 3 [2]; 2012 No 76, Sch 5.1 [1]–[3]; 2014 No 19, Sch 2 [11]–[18]; 2015 No 51, Sch 9.12 [9]–[11]; 2016 No 14, Sch 3 [1]–[3]; 2016 No 27, Sch 2.24; 2017 No 33, Sch 1.3 [1] [2]; 2018 No 68, Sch 1.14 [3]; 2023 No 2, sec 4(1); 2023 No 18, Sch 4[4]–[8]; 2023 No 26, Sch 3[5]. |
Sch 1, heading (previously Sch, heading) | Subst 1988 No 128, Sch 1 (16). |
Sch 2 | Ins 1988 No 128, Sch 1 (17). Am 1989 No 222, Schs 1 (3), 2 (3); 1990 No 35, Sch 1 (10); 1990 No 88, Sch 1 (15); 1990 No 95, Sch 4; 1991 No 47, Sch 1 (12) (18); 1992 No 84, Sch 2 (9); 1993 No 46, Sch 1; 1994 No 48, Sch 5 (7); 1995 No 98, Sch 4 [4]; 1997 No 37, Sch 3 [13]; 1997 No 41, Sch 2 [7] [8]; 1997 No 152, Sch 4.20 [2]; 1999 No 31, Sch 5.58 [1]–[11]; 1999 No 52, Sch 2.1 [4] [5]; 2000 No 51, Sch 3 [11]; 2000 No 105, Sch 3 [8]; 2000 No 106, Sch 3 [17] [18]; 2001 No 96, Sch 2.2 [14] [15]; 2002 No 108, Sch 2.2 [27] [28]; 2003 No 80, Sch 4 [12] [13]; 2004 No 33, Schs 3.2 [3], 5.2; 2004 No 67, Sch 2 [3]; 2005 No 42, Sch 3 [9]; 2005 No 111, Sch 4 [18] [19]; 2006 No 11, Sch 1 [2]; 2006 No 50, Sch 3 [14] [15]; 2006 No 51, Sch 2 [10] [11]; 2006 No 87, Sch 2 [11] [12]; 2007 No 24, Sch 2 [2] [3]; 2008 No 67, Sch 4 [16] [17]; 2008 No 122, Sch 3.2 [5]; 2009 No 51, Sch 4 [10]; 2010 No 46, Sch 6 [31] [32]; 2010 No 118, Sch 3 [3] [4]; 2012 No 20, Sch 2 [4] [5]; 2014 No 19, Sch 2 [19]; 2014 No 56, Sch 2 [8]; 2016 No 14, Sch 3 [4]; 2017 No 11, Sch 2 [4]; 2017 No 33, Schs 1.3 [3], 2.3 [2]; 2017 No 67, Sch 3 [1] [2]; 2018 No 68, Sch 3 (cl 62A transferred from the Land Tax Management (Transitional) Regulation 2018, cl 3); 2019 No 8, Sch 2.3; 2020 No 14, Sch 3; 2023 No 2, sec 4(2); 2023 No 26, Sch 3[6]. |
Information concerning Part 7 before the commencement of the Land Tax Management (Amendment) Act 1992—
Part 7, Div 1, heading | Am 1981 No 119, Sch 1. |
Sec 54 | Am 1957 No 62, sec 2; 1960 No 35, sec 2 (1) (d); 1961 No 67, sec 5 (2) (a); 1969 No 69, sec 2 (e); 1973 No 70, sec 3 (e); 1975 No 97, Sch 6; 1981 No 119, Sch 1; 1984 No 129, Sch 1 (4); 1984 No 153, Sch 16; 1985 No 147, Sch 1 (6). |
Sec 54A | Ins 1984 No 129, Sch 2. Am 1985 No 147, Sch 1 (7). |
Sec 54B | Ins 1984 No 129, Sch 2. Am 1985 No 147, Sch 1 (2) (8). |
Sec 54C | Ins 1991 No 17, Sch 1. |
Sec 56 | Am 1981 No 119, Sch 1. |
Sec 57 | Am 1960 No 35, sec 2 (1) (e); 1981 No 119, Sch 1. |
Secs 59–61 | Am 1979 No 205, Sch 2, Part 1. |
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