Guides to Legislation do not have the force of law.
This is a general guide to the Trust provisions of the Land Tax Act 1936 and the Land Tax Regulations 2010.
The Land Tax (Miscellaneous) Amendment Act 2019 (the “Amending Act”), was passed by both houses of Parliament on 28 November 2019, which together with the amendments contained in the Statutes Amendment and Repeal (Budget Measures) Act 2018, introduce a number of changes to the Land Tax Act 1936 (the “Act”).
The purpose of this Guide to Legislation (“Guide”) is to provide a general guide to the new land tax provisions.
The contents of this Guide are current at the time of printing but may be subject to change in the future.
This document should not be read in isolation to the Act and does not in any way override the Act.
In this Guide:
- all references made to Sections, Parts or Divisions relate to the Act unless otherwise specified.
- a reference to the Commissioner is a reference to the Commissioner of State Taxation.
We hope you find this publication to be helpful.
The Guide to Legislation (Changes for Joint Owners, Land Held on Trust and Related Corporations) includes information on the following topics: