Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2025 - SECT 8

8 Amendment of s 86C (What is vacant land)

(1) Section 86C , heading—
omit, insert—

86C What is vacant land and residential vacant land

(2) Section 86C —
insert—

(2)
"Residential vacant land" is vacant land, or the part of vacant land, on which the residence is to be constructed, and includes the curtilage that is to be attributable to the residence if the curtilage is to be used for residential purposes.