Land Tax Regulations 2021
View - Tasmanian Legislation Online
Skip to main content
Tasmanian Legislation
Tasmania's consolidated legislation online
Toggle navigation
www.tas.gov.au
Home (current)
About
Related Links
Help
Search
Browse
In Force Legislation
Legislation As Made
Repealed Legislation
Bills -->
Preferences
Contact
Copyright and Disclaimer
Feedback
Submit
Table Of Contents
Toggle navigation
View whole SR
Authorising Act
Legislative history
Search
Search SR
Find Component
Find Legislation
Atom Feeds
Current Document
Amendments
Authorising Act
-->
A
Results: match 0 of 0 provisions
Previous Hit
Next Hit
Return to search results
0 hits in page:
First
Last
Land Tax Regulations 2021
Land Tax Regulations 2021
I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the
Land Tax Act 2000 . 22 November 2021 B. BAKER Governor By Her Excellency's Command, MICHAEL DARREL JOSEPH FERGUSON Minister for Finance
1.
Short title
These regulations may be cited as the
Land Tax Regulations 2021 .
2.
Commencement
These regulations take effect on 15 December 2021.
3.
Interpretation
In these regulations
Act
means the
Land Tax Act 2000 .
4.
Prescribed owner of land
For the purposes of
paragraph (b) of the definition of
owner
in section 3A(1)
of the Act, the following persons are prescribed:
(a) in the case of land not registered under the
Land Titles Act 1980
and subject to a mortgage or other encumbrance under which a person is entitled to an equity of redemption, the person for the time being having that equity of redemption;
(b) in the case of land not registered under the
Land Titles Act 1980
and not subject to a mortgage or other encumbrance
(i) if a person is entitled to an estate of freehold in the land for his or her life, that person; or
(ii) if
subparagraph (i)
does not apply, the person entitled to an estate in fee simple in the land.
5.
Repatriation health card
For the purposes of
section 19(a)(ii)
of the Act, a Repatriation Health Card For All Conditions, with a war widow or war widower endorsement, issued under the Veterans' Entitlements Act 1986 of the Commonwealth is prescribed to be equivalent to a Pensioner Concession Card.
6.
Amendment of assessment
An amendment of an assessment of land tax made under the
Land and Income Taxation Act 1910
for any financial year ending on or before 30 June 2000 is to be made under that Act as if it had not been repealed.
7.
Prescribed fees
The following fees are prescribed as the fees payable for the matters to which they respectively relate:
(a) if an application for a search under
section 42(1)
of the Act, a fee of 6 fee units;
(b) if an issue of a certificate under
section 42(2)
of the Act, a fee of 1.5 fee units.
Displayed and numbered in accordance with the
Rules Publication Act 1953 . Notified in the Gazette on 1 December 2021 These regulations are administered in the Department of Treasury and Finance.
from top.html -->
You are directed to information on how your personal information is protected. You are directed to a disclaimer and copyright notice governing the information provided.
©The State of Tasmania (The Department of Premier and Cabinet) 2026 (Ver. 6.0.73 Rev. 1612)