Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2019 (NO. 46 OF 2019) - SECT 16

    (1)     For section 34B(2)(b) of the Land Tax Act 2005 substitute —

    "(b)     before the commencement of the construction or renovation—

              (i)     the land was capable of being used solely or primarily for residential purposes; or

              (ii)     there was a residence that was uninhabitable on the land; and".

    (2)     After section 34B(2) of the Land Tax Act 2005 insert —

    "(2A)     Land is also residential land for the purposes of this Division if—

        (a)     there is a residence that is uninhabitable on the land; and

        (b)     the land is not land referred to in subsection (2).".