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LAND TAX ACT 1956 - As at 16 January 2023 - Act 27 of 1956 - NOTES

Reprint history (since 1972)--

Reprint No 1   23 July 1974  
Reprint No 2   29 September 1977  
Reprint No 3   13 March 1979  
Reprint No 4   28 June 1984  
Reprint No 5   19 January 1988  
Reprint No 6   4 October 1990  
Reprint No 7   25 May 1999  
Reprint No 8   3 May 2005  
Reprint No 9   11 August 2009  

Historical notes

The following abbreviations are used in the Historical notes:

Am amended LW legislation website Sch Schedule
Cl clause No number Schs Schedules
Cll clauses p page Sec section
Div Division pp pages Secs sections
Divs Divisions Reg Regulation Subdiv Subdivision
GG Government Gazette Regs Regulations Subdivs Subdivisions
Ins inserted Rep repealed Subst substituted

Table of amending instruments

Land Tax Act 1956 No 27. Assented to 31.10.1956. Date of commencement, 1.11.1956, sec 2. This Act has been amended as follows--

1963 No 40 Land Tax (Amendment) Act 1963. Assented to 6.11.1963.
1965 No 33 Decimal Currency Act 1965. Assented to 20.12.1965.
Date of commencement of sec 4, 14.2.1966, secs 1 (3), 2 (1) and the Currency Act 1965 (Commonwealth), sec 2 (2).
1967 No 59 Land Tax (Amendment) Act 1967. Assented to 29.11.1967.
Date of commencement, 1.11.1967, sec 1 (2).
1968 No 62 Land Tax (Amendment) Act 1968. Assented to 16.12.1968.
Date of commencement of sec 3, 1.11.1968, sec 1 (4) (a).
1969 No 69 Land Tax (Amendment) Act 1969. Assented to 27.11.1969.
Date of commencement of sec 3, 1.11.1969, sec 1 (2) (b).
1970 No 64 Land Tax (Amendment) Act 1970. Assented to 19.11.1970.
Date of commencement, 1.11.1970, sec 1 (2).
1971 No 48 Land Tax (Amendment) Act 1971. Assented to 14.12.1971.
Date of commencement, 1.11.1971, sec 1 (2).
1972 No 48 Reprints Act 1972. Assented to 9.10.1972.
1973 No 70 Land Tax (Amendment) Act 1973. Assented to 19.10.1973.
Date of commencement, 31.10.1973, sec 2.
1975 No 83 Land Tax (Amendment) Act 1975. Assented to 10.12.1975.
Date of commencement of sec 3 and Sch, 31.12.1975, sec 2 (2).
1981 No 119 Miscellaneous Acts (Rating and Valuation) Amendment Act 1981. Assented to 18.12.1981.
Date of commencement of Sch 1 (except as provided in sec 2 (4)-(6)), 1.1.1982, sec 2 (3).
1983 No 172 Land Tax (Amendment) Act 1983. Assented to 31.12.1983.
Date of commencement of Sch 1, 31.12.1983, sec 2 (2).
1984 No 130 Land Tax (Amendment) Act 1984. Assented to 4.12.1984.
Date of commencement of Sch 1, 31.12.1984, sec 2 (2).
No 153 Statute Law (Miscellaneous Amendments) Act 1984. Assented to 10.12.1984.
1985 No 102 Land Tax (Flood Liable Land) Amendment Act 1985. Assented to 12.6.1985.
Date of commencement of sec 3, 31.12.1985, sec 2 (2).
No 146 Land Tax (Amendment) Act 1985. Assented to 25.11.1985.
No 216 Land Tax (Further Amendment) Act 1985. Assented to 11.12.1985.
Date of commencement of Sch 1, Sch 1 (5) excepted, 31.12.1985, sec 2 (3); date of commencement of Sch 1 (5), 31.12.1981, sec 2 (2).
1987 No 228 Land Tax (Amendment) Act 1987. Assented to 16.12.1987.
Date of commencement of Sch 1 (1), (2), (3) (a), (5) (a) and (6), 31.12.1987, sec 2 (2); date of commencement of Sch 1 (3) (b), (4) and (5) (b), 31.12.1986, sec 2 (3).
1988 No 127 Land Tax (Amendment) Act 1988. Assented to 30.12.1988.
Date of commencement, 31.12.1988, sec 2.
1990 No 34 Land Tax (Amendment) Act 1990. Assented to 22.6.1990.
Date of commencement, Sch 1 (3) excepted, 31.12.1989, sec 2 (1); date of commencement of Sch 1 (3), 31.12.1990, sec 2 (2).
1995 No 11 Statute Law Revision (Local Government) Act 1995. Assented to 9.6.1995.
Date of commencement of the provision of Sch 1 relating to the Land Tax Act 1956, 23.6.1995, sec 2 (1) and GG No 77 of 23.6.1995, p 3279.
1996 No 55 State Revenue Legislation Further Amendment Act 1996. Assented to 28.6.1996.
Date of commencement of Sch 1, assent, sec 2 (1).
No 125 State Revenue Legislation (Miscellaneous Amendments) Act 1996. Assented to 3.12.1996.
Date of commencement of Sch 4, 31.12.1996, sec 2 (2) (o).
1997 No 37 State Revenue Legislation Amendment Act 1997. Assented to 25.6.1997.
Date of commencement of Sch 2, assent, sec 2 (1).
1998 No 79 Premium Property Tax Act 1998. Assented to 14.7.1998.
Date of commencement, 31.8.1998, sec 2 and GG No 120 of 14.8.1998, p 6027.
No 81 State Revenue Legislation Further Amendment Act 1998. Assented to 14.7.1998.
Date of commencement of Sch 2, 31.8.1998, sec 2 (1) and GG No 120 of 14.8.1998, p 6028.
No 104 State Revenue Legislation (Miscellaneous Amendments) Act 1998. Assented to 2.11.1998.
Date of commencement of Sch 3, 1.1.1999, sec 2 (2).
No 170 Sydney Harbour Foreshore Authority Act 1998. Assented to 14.12.1998. The amendment made by Sch 3.6 was without effect as the section being amended was repealed by the State Revenue Legislation (Miscellaneous Amendments) Act 1998 No 104.
1999 No 10 State Revenue Legislation Amendment Act 1999. Assented to 9.6.1999.
Date of commencement of Sch 3, 31.1.2000, sec 2 (3) and GG No 7 of 21.1.2000, p 335.
2001 No 96 State Revenue Legislation Further Amendment (No 2) Act 2001. Assented to 11.12.2001.
Date of commencement of Sch 2.1, 31.12.2002, sec 2 (3) and GG No 199 of 28.12.2001, p 10827.
2002 No 108 State Revenue Legislation Amendment Act 2002. Assented to 29.11.2002.
Date of commencement of Sch 2, 31.12.2002, sec 2 (3).
2004 No 33 State Revenue Legislation Amendment Act 2004. Assented to 24.5.2004.
Date of commencement of Sch 2.1, 31.12.2004, sec 2 (2).
2005 No 42 State Revenue Legislation Amendment (Budget Measures) Act 2005. Assented to 16.6.2005.
Date of commencement of Sch 2, assent, sec 2 (1).
2007 No 22 State Revenue and Other Legislation Amendment (Budget) Act 2007. Assented to 4.7.2007.
Date of commencement of Sch 3, assent, sec 2 (1).
2008 No 122 State Revenue and Other Legislation Amendment (Budget Measures) Act 2008. Assented to 10.12.2008.
Date of commencement of Sch 3, 31.12.2008, sec 2 (2) (a).
2016 No 32 State Revenue Legislation Amendment (Budget Measures) Act 2016. Assented to 28.6.2016.
Date of commencement of Sch 2, assent, sec 2 (2).
2017 No 33 State Revenue and Other Legislation Amendment (Budget Measures) Act 2017. Assented to 27.6.2017.
Date of commencement of Sch 2.2 [1[#93]-[4[#93], 1.7.2017, sec 2 (1); Sch 2.2 [5[#93] was not commenced and was repealed by the State Revenue Legislation Amendment (Surcharge) Act 2017.
No 67 State Revenue Legislation Amendment (Surcharge) Act 2017. Assented to 30.11.2017.
Date of commencement of Sch 2, 5.3.2018, sec 2 (1) and 2018 (69) LW 2.3.2018.
2019 No 8 State Revenue and Other Legislation Amendment Act 2019. Assented to 1.7.2019.
Date of commencement, 1.7.2019, sec 2 (1).
2020 No 14 State Revenue Legislation Further Amendment Act 2020. Assented to 24.6.2020.
Date of commencement, assent, sec 2.
No 19 State Revenue Legislation Amendment (COVID-19 Housing Response) Act 2020. Assented to 11.8.2020.
Date of commencement, assent, sec 2.
2022 No 16 State Revenue and Fines Legislation Amendment (Miscellaneous) Act 2022. Assented to 19.5.2022.
Date of commencement of Sch 5, assent, sec 2(c).
No 32 State Revenue Legislation Amendment Act 2022. Assented to 27.6.2022.
Date of commencement, 1.7.2022, sec 2.
No 59 Statute Law (Miscellaneous Provisions) Act (No 2) 2022. Assented to 26.10.2022.
Date of commencement, 13.1.2023, sec 2.
No 60 Property Tax (First Home Buyer Choice) Act 2022. Assented to 11.11.2022.
Date of commencement, 16.1.2023, sec 2 and 2022 (682) LW 11.11.2022.
This Act has also been amended pursuant to orders under secs 8 (2), 9 (3) and 9A of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act 1972). Order dated 2.4.1974 and published in Gazette No 84 of 12.7.1974, p 2728, declaring that the Land Tax Act 1956 is an enactment to which sec 8 (2) and sec 9 (3) of the Acts Reprinting Act 1972 apply. Order dated 18.6.1984 and published in Gazette No 98 of 22.6.1984, p 325.

Table of amendments

No reference is made to certain amendments made by the Decimal Currency Act 1965 or the Reprints Act 1972.

Sec 2A Ins 1998 No 81, Sch 2 [1[#93]. Subst 2005 No 42, Sch 2 [1[#93]. Am 2008 No 122, Sch 3.1 [1[#93]; 2017 No 67, Sch 2 [1[#93]; 2019 No 8, Sch 2.2 [1[#93].
Sec 3 Am 1963 No 40, sec 3; 1965 No 33, First Sch; 1967 No 59, sec 3; 1968 No 62, sec 3; 1969 No 69, sec 3; 1970 No 64, sec 3; 1971 No 48, sec 3; 1973 No 70, sec 7 (a); 1975 No 83, Sch (1); 1983 No 172, Sch 1 (1); 1984 No 130, Sch 1 (1); 1999 No 10, Sch 3 [1[#93].
Sec 3AA Ins 1984 No 130, Sch 1 (2). Am 1985 No 216, Sch 1 (1); 1999 No 10, Sch 3 [2[#93].
Sec 3AB Ins 1985 No 216, Sch 1 (2). Am 1987 No 228, Sch 1 (1); 1999 No 10, Sch 3 [3[#93].
Sec 3AC Ins 1987 No 228, Sch 1 (2). Am 1988 No 127, Sch 1 (1); 1999 No 10, Sch 3 [4[#93].
Sec 3AD Ins 1988 No 127, Sch 1 (2). Am 1990 No 34, Sch 1 (1); 1999 No 10, Sch 3 [5[#93].
Sec 3AE Ins 1990 No 34, Sch 1 (2). Am 1996 No 55, Sch 1 (1); 1997 No 37, Sch 2 [1[#93]; 1999 No 10, Sch 3 [6[#93].
Sec 3AF Ins 1996 No 55, Sch 1 (2). Am 1997 No 37, Sch 2 [2[#93] [3[#93]; 1999 No 10, Sch 3 [7[#93].
Sec 3AG Ins 1996 No 55, Sch 1 (2). Subst 1997 No 37, Sch 2 [4[#93]. Am 1999 No 10, Sch 3 [8[#93].
Sec 3AH Ins 1997 No 37, Sch 2 [4[#93]. Am 1999 No 10, Sch 3 [9[#93]; 2001 No 96, Sch 2.1 [1[#93] [2[#93]; 2002 No 108, Sch 2.1 [1[#93] [2[#93]; 2004 No 33, Sch 2.1 [1[#93].
Sec 3AI Ins 2004 No 33, Sch 2.1 [2[#93]. Am 2005 No 42, Sch 2 [2[#93].
Sec 3AJ Ins 2005 No 42, Sch 2 [3[#93]. Am 2007 No 22, Sch 3 [1[#93].
Sec 3AK Ins 2007 No 22, Sch 3 [2[#93]. Am 2008 No 122, Sch 3.1 [2[#93].
Sec 3AL Ins 2008 No 122, Sch 3.1 [3[#93]. Am 2022 No 60, Sch 5.2.
Sec 3A Ins 1973 No 70, sec 7 (b). Am 1981 No 119, Sch 1; GG No 98 of 22.6.1984, p 3251; 1984 No 130, Sch 1 (3); 1985 No 146, sec 2; 1985 No 216, Sch 1 (3); 1987 No 228, Sch 1 (2); 1988 No 127, Sch 1 (3). Rep 1990 No 34, Sch 1 (3).
Sec 3B Ins 1975 No 83, Sch (2). Am GG No 98 of 22.6.1984, p 3251; 1984 No 153, Sch 16; 1987 No 228, Sch 1 (3). Rep 1990 No 34, Sch 1 (3).
Sec 3C Ins 1975 No 83, Sch (2). Am 1981 No 119, Sch 1; 1983 No 172, Sch 1 (2); GG No 98 of 22.6.1984, p 3251; 1984 No 130, Sch 1 (3); 1985 No 146, sec 2; 1985 No 216, Sch 1 (3); 1987 No 228, Sch 1 (5); 1988 No 127, Sch 1 (4). Rep 1990 No 34, Sch 1 (3).
Sec 4 Am 1965 No 33, First Sch; 1981 No 119, Sch 1; 1984 No 130, Sch 1 (4); 1985 No 146, sec 2. Rep 1985 No 216, Sch 1 (4).
Sec 5 Ins 1975 No 83, Sch (3). Am GG No 98 of 22.6.1984, p 3251; 1985 No 216, Sch 1 (5). Rep 1998 No 104, Sch 3.
Sec 5A Ins 2016 No 32, Sch 2 [1[#93]. Am 2017 No 33, Sch 2.2 [1[#93]-[3[#93]; 2017 No 67, Sch 2 [2[#93]; 2022 No 32, Sch 2[1[#93] [2[#93].
Sec 5B Ins 2017 No 33, Sch 2.2 [4[#93]. Am 2022 No 16, Sch 5[1[#93].
Sec 5BA Ins 2019 No 8, Sch 2.2 [2[#93].
Sec 5C Ins 2017 No 67, Sch 2 [3[#93]. Am 2022 No 16, Sch 5[2[#93]-[6[#93]; 2022 No 59, Sch 2.24.
Sec 5CA Ins 2020 No 19, Sch 2.
Sec 5D Ins 2020 No 14, Sch 2. Am 2022 No 16, Sch 5[7[#93].
Sec 6 Ins 1985 No 102, sec 3. Am 1995 No 11, Sch 1; 1996 No 125, Sch 4.1; 2016 No 32, Sch 2 [2[#93].
Sch 1, heading Subst 1984 No 130, Sch 1 (5).
Sch 1 Subst 1973 No 70, sec 7 (c).
Sch 2 Ins 1984 No 130, Sch 1 (6).
Sch 3 Ins 1985 No 216, Sch 1 (6).
Sch 4 Ins 1987 No 228, Sch 1 (6).
Sch 5 Ins 1988 No 127, Sch 1 (5).
Sch 6 Ins 1990 No 34, Sch 1 (4).
Sch 7 Ins 1996 No 55, Sch 1 (3).
Sch 8 Ins 1996 No 55, Sch 1 (3). Subst 1997 No 37, Sch 2 [5[#93]; 1998 No 79, Sch 2.2. Am 1998 No 81, Sch 2 [2[#93].
Sch 9 Ins 1997 No 37, Sch 2 [5[#93]. Subst 1998 No 79, Sch 2.2. Am 1998 No 81, Sch 2 [2[#93].
Sch 10 Ins 2004 No 33, Sch 2.1 [3[#93].
Sch 11 Ins 2005 No 42, Sch 2 [4[#93].
Sch 12 Ins 2007 No 22, Sch 3 [3[#93].
Sch 13 Ins 2008 No 122, Sch 3.1 [4[#93].


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