Queensland Legislation
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Queensland
Land Tax Bill 2010
Land Tax Bill 2010
Contents
Part 1
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Part 2
Part 3 Division 1Division 2Division 3 Part 4 Division 1 Queensland
Preliminary Short title Commencement
Dictionary
Relationship of Act with Administration Act
Act binds all persons
Imposition of land tax
Imposition of land tax on taxable land When a liability for land tax arises ................00-00005 Who is liable to pay land tax.................0.0..000000. Some basic concepts What is taxable land? Meaning of taxable land............. 0.00. ce eee eee eee
Who is the owner of land? Meaning of owner
Sellers and buyers of land ................00 0.0 c eee ee eee Community titles schemes, building units and group titles...... Mortgagees
Life estates—persons entitled to reversion or remainder
Time-sharing schemes..............0 00.0000 cece eee eee Concepts about the value of land
Taxable value VOLA value
Averaged value
Assessment of land tax Aggregation of land General principle—taxable land is aggregated
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Land Tax Bill 2010 Contents Division 2Division 3Division 4Division 5 Part 5
Part 6 Division 1 Subdivision 1Subdivision 2 Subdivision 342 Page 2
Separate assessment of trustland................0....00. Separate assessment of land subject to time-sharing scheme . . Co-owners
Assessment of co-owners of land ............... 0002.0 Trust land
Deceased estates—assessment of beneficiaries............. Beneficiaries of discretionary trusts..................-.0-- Home unit companies
Definition for div4........0... 00.00 c cece eee eee eee What is ahome unit... 1.2.0.0... 2c cee Calculation of home unit company's liability................. Reassessment—demolition or renovations ................. Other provisions about assessments
Lots in community titles schemes or on BUGTA plans......... Discounting of VOLA value—subdivided land not yet developed. Rate of land tax
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