Land Tax Act 2010 (Qld)

Land Tax Act 2010

An Act about land tax and for related purposes

Part 1 Preliminary

1 Short title This Act may be cited as the Land Tax Act 2010.

2 Commencement This Act commences on 30 June 2010.

3 Dictionary The dictionary in schedule 4 defines particular words used in this Act.

4 Relationship of Act with Administration Act (1) This Act does not contain all the provisions about land tax. (2) The Administration Act contains provisions dealing with, among other things, each of the following— (a) assessments of tax; (b) payments and refunds of tax; (c) imposition of interest and penalty tax; (d) objections and appeals against, and reviews of, assessments of tax; (e) record keeping obligations of taxpayers; (f) investigative powers, offences, legal proceedings and evidentiary matters; (g) service of documents; (h) registration of charitable institutions. Note— Under the Administration Act, section 3, that Act and this Act must be read together as if they together formed a single Act.

5 Act binds all persons (1) This Act binds all persons, including the State and, as far as the legislative power of the Parliament permits, the Commonwealth and the other States. (2) Nothing in this Act makes the State liable to be prosecuted for an offence.

Part 2 Imposition of land tax

6 Imposition of land tax on taxable land (1) This Act imposes land tax, for each financial year, on all taxable land. (2) Land tax is imposed on the taxable value of taxable land.

7 When a liability for land tax arises A liability for land tax for a financial year arises at midnight on 30 June immediately preceding the financial year.

8 Who is liable to pay land tax The owner of taxable land when a liability for land tax arises is liable to pay the tax.