Land Tax Rating Amendment Act 2014 (TAS)

Land Tax Rating Amendment Act 2014

An Act to amend the Land Tax Rating Act 2000

[Royal Assent 9 December 2014]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1Short titleThis Act may be cited as the Land Tax Rating Amendment Act 2014 . 2CommencementThis Act commences on a day to be proclaimed. 3Principal ActIn this Act, the Land Tax Rating Act 2000 is referred to as the Principal Act. 4Section 6 amended (General land) Section 6 of the Principal Act is amended by inserting after subsection (3) the following subsections: (4)  The amount of land tax payable in respect of land to which the apportioned assessed land value in respect of general land is assigned under section 19A(2)(b) , 19B(2)(b) or 19C(2)(b) of the Land Tax Act 2000 is to be calculated in accordance with Schedule 1 according to the apportioned assessed land value of the general land. (5) The amount of land tax payable in respect of land to which the apportioned assessed land value in respect of general land is assigned under section 30A(3)(b) of the Land Tax Act 2000 is to be calculated in accordance with Schedule 1 according to the apportioned assessed land value of the general land. 5Repeal of ActThis Act is repealed on the three hundred and sixty fifth day from the day on which it commences.

[Second reading presentation speech made in:

House of Assembly on 29 OCTOBER 2014

Legislative Council on 18 NOVEMBER 2014]