Land Tax and Other Legislation (Empty Homes Levy) Amendment Bill 2022* (Qld)

An Act to amend the Land Tax Act 2010 and the Land Valuation Act 2010 for particular purposes The Parliament of Queensland enacts—

Part 1 Preliminary

1 Short title This Act may be cited as the Land Tax and Other Legislation (Empty Homes Levy) Amendment Act 2022.

2 Commencement This Act commences on 1 July 2023.

Part 2 Amendment of Land Tax Act 2010

3 Act amended This part amends the Land Tax Act 2010.

4 Insertion of new pt 2A After part 2— insert—

Part 2A Imposition of empty homes levy

8AA Meaning of residential land (1) Residential land is land that is capable of being used, or reasonably capable of being made usable, for residential purposes. (2) For subsection (1), whether land is reasonably capable of being made usable for residential purposes is to be determined without regard to the cost of constructing or renovating a residence on the land. (3) However, land is not residential land if the land is being lawfully used as or for— (a) an aged care facility; or (b) commercial residential premises; or (c) a retirement village; or (d) a supported accommodation service. (4) In this section— aged care facility see section 51(2). commercial residential premises— (a) has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999 (Cwlth), section 195-1; but (b) does not include premises used and occupied under a short-term letting agreement. retirement village see section 57(2). supported accommodation service see section 51A(2).

8AB Residential land that is vacant (1) Residential land is vacant in a financial year if the land has not been used and occupied for a period, whether continuous or aggregate, of more than 6 months in the preceding financial year by 1 or more of the following— (a) the owner of the land as the principal place of residence of the owner; (b) the owner's permitted occupant as the principal place of residence of the occupant; (c) an individual under a residential tenancy agreement or rooming accommodation agreement made in good faith and not only for the purpose of avoiding the payment of the empty homes levy; (d) an entity carrying out commercial or other activities on the land in good faith and not only for the purpose of avoiding the payment of the empty homes levy. (2) For the purpose of calculating the period under subsection (1), any period during which the land was being used or occupied by a person under a short-term letting agreement must be disregarded. (3) In this section— permitted occupant— (a) means a person who uses and occupies land with the permission of the owner; but (b) does not include a tenant under a residential tenancy agreement, or a resident under a rooming accommodation agreement, under the Residential Tenancies and Rooming Accommodation Act 2008.