Victorian Repealed Acts

This legislation has been repealed.

Land Tax Act 1958 - SECT 13A

Principal place of residence exemption

13A. Principal place of residence exemption



(1) Subject to this Part, the following land is exempt from taxation-

   (a)  land owned by a natural person that is used and occupied as the
        principal place of residence of that person;

   (b)  land owned by a trustee of a trust that is used and occupied as the
        principal place of residence of a natural person who is a beneficiary
        of the trust.

(2) Subject to section 13B, the exemption in sub-section (1) applies only to
land used and occupied as the principal place of residence of the owner or
beneficiary-

   (a)  since 1 July in the year preceding the year for which the exemption is
        claimed; or





   (b)  if the owner or trustee became the owner of the land on or after 1
        July in the year preceding the year for which the exemption is
        claimed, since a later date during that year.

(3) The exemption in sub-section (1) applies, in addition to land of an owner
that is used and occupied as a person's principal place of residence ("the PPR
land"), to land owned by that owner-

   (a)  that is contiguous with the PPR land or that is separated from
        the PPR land only by a road or railway or other similar area across or
        around which movement is reasonably possible; and

   (b)  that enhances the PPR land; and

   (c)  that is used solely for the private benefit and enjoyment of the
        person who uses and occupies the PPR land and has been so used-

   (i)  since 1 July in the year preceding the year for which the exemption is
        claimed; or

   (ii) if the owner or trustee became the owner of the land on or after 1
        July in the year preceding the year for which the exemption is
        claimed, so used and occupied since a later date during that year.

(4) This section applies to land whether owned by a sole owner or
joint owners.

(5) In determining whether land is used or occupied as the
principal place of residence of a person, account must be taken of every place
of residence of the person, whether in Victoria or elsewhere.