Queensland Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2022 - SECT 62

62 Amendment of sch 4 (Dictionary)

(1) Schedule 4 , definitions
"capped value" ,
"owner" and
"parcel" —
omit.

(2) Schedule 4 —
insert—

"Australian land" see section 8A.

"excluded interstate land" means land that is excluded interstate land under part 6A.

"interstate land" see section 9A(1).

"interstate strata scheme" means a scheme, plan or other thing prescribed by regulation under section 18I to be an interstate strata scheme.

"interstate valuation Act" means an Act mentioned in section 18A(3)(a) to (g).

"owner" —

(a) generally, see section 10; and

(b) for land in the Australian Capital Territory under a crown lease within the meaning of the Land Titles Act 1925 (ACT) , see section 18H; and

(c) for a unit, for part 4, division 4, see section 25.

"parcel" means—

(a) an area of land in Queensland that is the subject of a separate valuation under the Land Valuation Act ; or

(b) an area of interstate land that is the subject of a separate valuation under an interstate valuation Act.

Note—

See also section 18I(3).

"registrar of titles" means the registrar of titles under the Land Title Act 1994 .

"relevant interstate land" see section 9A(2).

"relevant interstate value" , of interstate land, see section 18A(3) and (4).

"statutory value" , of interstate land, for a financial year, see section 18A.

"total value" , of the Australian land owned by a person, for a financial year, see section 18AA.

(3) Schedule 4 , definition time-sharing scheme , paragraph (a) , after ‘property’—
insert —
in Queensland

(4) Schedule 4 , definition time-sharing scheme , paragraph (b) (iii) , after ‘another parcel’—
insert —
in Queensland