Victorian Numbered Acts

LAND TAX ACT 2005 (NO 88 OF 2005) - SECT 30

    (1)         Special land tax is imposed on the following land that ceases to be exempt land—

        (a)     land referred to in section 66 (primary production land in greater Melbourne but not in an urban zone);

        (b)     land referred to in section 67 (primary production land in an urban zone in greater Melbourne);

        (c)     land referred to in section 72 (sporting, recreational or cultural land);

        (d)     land referred to in section 75 (rooming houses);

        (e)     land referred to in section 76 (residential care facilities and supported residential services);

        (f)     land referred to in section 77 (caravan parks);

        (g)     land referred to in section 80(1) (land owned by public statutory authority);

        (h)     land referred to in section 86(1) (land used as a mine).

    (2)     Special land tax is not imposed on a parcel of land referred to in sub-section (1)(g) if at the time the land ceases to be exempt land—

        (a)     the taxable value of the parcel does not exceed $199 999; and

        (b)     it is used or proposed to be used exclusively by the owner, or by any one or more of joint owners, as his, her or their principal place of residence.

    (3)     Special land tax is not imposed if the land ceases to be exempt land only because the relevant section referred to in sub-section (1) is amended or repealed.