Queensland Consolidated Acts

LAND VALUATION ACT 2010 - SECT 6

6 Statutory purposes of valuations

(1) The value of land under a valuation is its value for—

(a) any liability under the Land Tax Act 2010 (the
"Land Tax Act" ) for land tax relating to the land; and

Note—

See the Land Tax Act , sections 16 and 17 .

(b) the making and levying of rates; and

(c) the calculation of rent under the Land Act 1994 (the
"Land Act" ) for a Land Act tenure but only to the extent that Act provides for the value to be so used.

(2) A valuation for the purpose mentioned in subsection (1) (a) is a
"land tax valuation" .

(3) A valuation for the purpose mentioned in subsection (1) (b) is a
"rating valuation" .

(4) A valuation for the purpose mentioned in subsection (1) (c) is a
"Land Act rental valuation" .

(5) If—

(a) another Act refers to the value or rateable value of land; and

(b) a valuation is in effect for the land;

the value or rateable value is that valuation.