Tasmania: Land Tax Act 2000 (Tas)

Land Tax Act 2000 An Act to provide for taxation on land [Royal Assent 13 December 2000] Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows: PART 1 - Preliminary 1. Short title This Act may be cited as the Land Tax Act 2000 . 2. Commencement This Act commences on 1 January 2001. 3. Interpretation In this Act, unless the contrary intention appears – agent includes a person who – (a) for or on behalf of any other person – (i) has the control, receipt or disposal of any real property, personal property, income or money belonging to that other person; or (ii) directly or indirectly remits income or money belonging to that other person to that person; or (iii) directly or indirectly sells or otherwise disposes of any real property or personal property belonging to that other person; or (b) directly or indirectly sells or otherwise disposes of any real property belonging to another person; assessed land value means – (a) in relation to the value of land for the purposes of determining the amount of land tax, other than foreign investor land tax, that is payable – the value as calculated under section 23 ; or (b) in relation to the value of land for the purposes of determining the amount of land tax, that is foreign investor land tax, that is payable – the value of the land as calculated under section 16A(2)(b) or section 16B , as applicable; assessment means assessment as defined in the Taxation Administration Act 1997 ; business includes any profession, trade, employment, vocation or calling, other than the occupation as an employee; certified forest practices plan has the same meaning as in the Forest Practices Act 1985 ; charitable institution is an institution that, in the opinion of the Commissioner, is established solely for charitable purposes and not for profit or gain; Commissioner means the Commissioner of State Revenue appointed under the Taxation Administration Act 1997 ; community service organisation means an organisation, association, society or club that, in the opinion of the Commissioner, is established for community service purposes; cooperative housing society means a registered society within the meaning of the Co-operative Housing Societies Act 1963 ; day-procedure centre means premises at which a person is admitted for medical treatment and discharged on the same day, but does not include – (a) such premises conducted by or on behalf of the State or the Commonwealth; or (b) a hospital or other health service conducted by or on behalf of the State or the Commonwealth; or (c) a private hospital; or (d) a residential care service; dwelling includes a flat or structure used as a residence; educational institution means – (a) the University of Tasmania; or (b) the Australian Maritime College; or (c) an institution, conducted by or on behalf of the State government, that provides post-secondary vocational and educational training; or (d) a school within the meaning of the Education Act 2016 ; exempt land means land exempted under Division 2 of Part 2 ; flat means – (a) a room or suite of rooms designed or adapted for separate occupation; and (b) any separate car parking accommodation or other separate facility located on or within the same parcel of land as that on which the building containing the room or suite of rooms is constructed; Forest Practices Authority means the body continued by section 4AA of the Forest Practices Act 1985 under the name "Forest Practices Authority"; general land is land referred to in section 8 ; Government Business Enterprise has the same meaning as in the Government Business Enterprises Act 1995 ; home-unit company means a company in which all the issued shares are owned by persons each of whom has an exclusive right to occupy a flat which forms part of a building on land owned by a home-unit company; interest means interest as defined in the Taxation Administration Act 1997 ; land includes a stratum flat; land tax means tax imposed by this or any other land tax rating Act; land tax rating Act means an Act any or all of the provisions of which fix a scale of land tax; land value means the value of land as assessed under the Valuation of Land Act 2001 ; medical establishment means – (a) a day-procedure centre; or (b) a private hospital; or (c) a residential care service; owner has the meaning given by section 3A ; penalty tax means a penalty tax as defined in the Taxation Administration Act 1997 ; prescribed dwelling means a permanent building of predominantly residential character affixed to land for which human occupation or habitation is not forbidden by a closure order made by a council under section 87 of the Public Health Act 1997 ; primary production land means land referred to in section 7 ; principal residence means a dwelling used as the main place of residence; principal residence land means land referred to in section 6 ; private hospital means premises at which a person is provided for fee, gain or reward with medical, surgical or other treatment, or accommodation for the purposes of such treatment, and with ancillary nursing care but does not include – (a) such premises conducted by or on behalf of the State or the Commonwealth; or (b) a day-procedure centre; or (c) a residential care service; qualifying home business means a business – (a) operated from land on which a prescribed dwelling is located; and (b) operated from that prescribed dwelling or a building ordinarily found on residential land that is not of a solely commercial character; and (c) operated by a person who is the owner of the land or spouse, sibling, child or parent of the owner of the land; and (d) for which the land is the sole permanent business premises of that person; and (e) for the operation of which no more than 50% of the floor area of the prescribed dwelling is ordinarily used; reassessment means reassessment as defined in the Taxation Administration Act 1997 ; registered trustee company means – (a) a trustee company as defined in the Trustee Companies Act 1953 or in a similar law of another State or a Territory of the Commonwealth; or (b) the Public Trustee as defined in the Public Trustee Act 1930 ; related companies means companies that are related as provided by section 31 ; related person, in relation to an owner, means – (a) the spouse or former spouse of the owner; or (b) if the owner is deceased, the beneficiary of the estate of the owner; or (c) a beneficiary of a trust appointed by a court; or (d) a shareholder of a home-unit company or a spouse or former spouse of the shareholder; or (e) a person with an exclusive right to occupy a flat owned by a retirement village or a spouse or former spouse of that person; or (f) the person with whom the owner is in a caring relationship which is the subject of a deed of relationship registered under Part 2 of the Relationships Act 2003 ; residential care service means premises where accommodation and personal care or nursing are provided to an elderly person who is not a member of the immediate family of the proprietor of the service, but does not include a service providing accommodation for persons otherwise living independently, even though the provision of accommodation may or may not include domestic services such as the preparation of meals, cleaning services and laundry services; retirement village means a complex of residential premises, including adjacent land, established for retired persons and their spouses, or predominantly for retired persons and their spouses – (a) if before or on becoming a resident of the complex a retired person or spouse, or both, is required to pay a contribution to the operator of the complex; and (b) if any one or more of the following situations apply: (i) a residential premises in the complex is occupied by a retired person and spouse by reason of a contract, lease or licence for the residency of the premises to which the retired person or spouse, or both, is a party; (ii) a residential premises in the complex is occupied by a retired person and spouse by a right of occupation conferred by the ownership of shares by the retired person or spouse, or both; (iii) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to a right or option of the operator to buy back those premises; (iv) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to conditions restricting the right of the retired person or spouse, or both, to dispose of those premises; (v) other prescribed circumstances exist; retirement village company means a company that operates a retirement village; shareholder includes member or stockholder; special disability trust has the meaning it has in section 1209L of the Social Security Act 1991 of the Commonwealth; spouse, in relation to a person, includes the person who is in a significant relationship, within the meaning of the Relationships Act 2003 , with that person; State Permanent Forest Estate Policy means the policy of that name referred to in section 4C(fb) of the Forest Practices Act 1985 ; stratum flat means a flat in respect of which a separate valuation made under the Valuation of Land Act 2001 is in force; taxpayer means a person who is liable to pay land tax; transfer, in relation to land, means the passage of an estate or interest in land from one person to another person – (a) by an act done by any means by the transferor with that intention, regardless of whether or not consideration is given; or (b) by operation of law, including but not limited to a transfer on forfeiture of the land under an Act, on inheritance or descent on the death of the person, on the bankruptcy or administration of the person and on the order of a court; trustee includes – (a) a person appointed or constituted trustee by any act of parties, order, declaration of a court or operation of law; and (b) an executor or administrator, guardian, committee, receiver or liquidator; and (c) a person who – (i) has the administration or control of income affected by any express or implied trust; or (ii) is acting in any fiduciary capacity; or (iii) has the possession, control or management of the income of a person under any legal or other disability. 3A. Owner of land (1) In respect of land – owner means – (a) the person in whom the estate in fee simple is vested; or (b) a person, or a person of a class, prescribed by the regulations for the purposes of this definition. (1A) For the purposes of subsection (1) , the person in whom the estate in fee simple is vested is, unless the Commissioner on reasonable grounds determines otherwise, the person who appears, from a folio of the Register kept under section 33 of the Land Titles Act 1980 , to be the owner of that estate. (2) If a person appears by a folio of the Register kept under section 33 of the Land Titles Act 1980 to be entitled, in respect of any land, to an estate of freehold for his or her life, that person is taken to be the owner of the land instead of the person entitled to the estate in fee simple in remainder. 3B. Joint tenants to be treated as tenants in common For the purposes of this Act, joint tenants in relation to land are to be taken to be tenants in common in equal shares in relation to the land. 4. Defined terms in land tax rating Act Any term defined in this Act when used in a land tax rating Act has the same meaning as so defined unless the context otherwise indicates. 5. Exclusive right of occupation A person has an exclusive right to occupy a flat even if the person – (a) lets the flat or part of the flat to another person; or (b) shares the occupation of the flat with one or more persons. 6. Principal residence land (1) Principal residence land is land on which the principal residence of an owner of at least a 50% interest in the land or a related person of such an owner is situated. (2) The Commissioner is to determine that adjoining land is principal residence land if satisfied that – (a) the land is on a separate title held by the owner of the principal residence land; and (ab) there is no dwelling on the land that is used as a place of residence; and (b) the land is used by that owner solely in conjunction with the principal residence land; and (c) the owner does not receive any income from the use of that land; and (d) the owner of at least a 50% interest in the principal residence land is also the owner of at least a 50% interest in the adjoining land. (3) The Commissioner, on application by a trustee of a trust, is to determine that land is principal residence land for a financial year if – (a) the land is held by – (i) a registered trustee company; or (ii) an executor, administrator, guardian, committee, receiver or liquidator; or (iia) the trustee of a special disability trust; or (iii) a trustee appointed by a court; or (iv) the trustee of a fixed trust in which all of the beneficiaries are individually named or are descendants of individually named beneficiaries; and (b) the principal residence of a beneficiary of the trust is situated on the land as at 1 July in that financial year; and (c) the Commissioner is satisfied that the beneficiary does not own any other principal residence land. (3A) For the purposes of subsection (3)(b) , a person is taken to be a beneficiary of a fixed trust referred to in subsection (3)(a)(iv) only if the person would be entitled, on the winding up of the trust, to 50% or more of the value of the income and capital of the trust. (4) The Commissioner, on application by a company, is to determine that land is principal residence land for a financial year, if – (a) the land is beneficially owned by the company; and (b) the principal residence of a person who owns 50% or more of shares in the company is situated on the land as at 1 July in that financial year; and (c) the Commissioner is satisfied that the person does not own any other principal residence land; and (d) the Commissioner is satisfied that the person, by reason of his or her ownership of 50% or more shares in another company, does not have another principal residence situated on other land which – (i) is beneficially owned by that other company; and (ii) has been determined under this subsection to be principal residence land. (5) The Commissioner is to determine that land owned by a home-unit company is principal residence land if any flat on that land is the principal residence of a person owning shares in the home-unit company. (6) . . . . . . . . (7) The Commissioner is to determine that a part of land owned by a cooperative housing society is principal residence land if that part is used for residential purposes. (8) If a person occupies residential premises in a retirement village as his or her principal place of residence, any other land owned by the person is not that person's principal place of residence. (9) Subsections (10) and (11) apply in relation to land in relation to a financial year only if, but for those subsections, the land would not, under this section, be principal residence land in relation to that financial year. (10) This subsection and subsection (11) apply to land in relation to a financial year (in this section referred to as the relevant financial year) beginning on 1 July of that year (the assessment day) if – (a) at 1 July in the previous financial year (in this section referred to as the critical date), land is principal residence land under subsection (1) ; and (b) the person who – (i) was the sole owner of the land on the critical date; or (ii) is a person who the Commissioner determines is to be taken to be the sole owner of the land on the critical date – dies on or after the critical date and before the assessment day; and (c) the principal residence of that person was, on the critical date, situated on the land; and (d) the land is not, after the critical date and before the assessment day – (i) sold in whole or in part; or (ii) transferred, in whole or in part, other than to the personal representative of the deceased person. (11) If subsection (10) applies to land in relation to a relevant financial year – (a) the land is taken to be, on the assessment day, principal residence land; and (b) section 26 does not apply in relation to the land for the relevant financial year. (12) If – (a) subsection (10) applies to land in relation to a relevant financial year; and (b) another area of land was, at the critical date, adjoining land under subsection (2) in relation to the land referred to in paragraph (a) ; and (c) the adjoining land satisfies, on the assessment day, the requirements of subsection (2)(a) , (ab) and (d) ; and (d) no income is derived from the adjoining land after the critical date and before the assessment day; and (e) the adjoining land is not, after the critical date and before the assessment day – (i) sold in whole or in part; or (ii) transferred, in whole or in part, other than to the personal representative of the deceased person – the adjoining land is taken to be, on the assessment day, principal residence land and section 26 does not apply in relation to the adjoining land for the relevant financial year. 6A. . . . . . . . . 7. Primary production land (1) Land is primary production land if it is – (a) used substantially for the business of primary production; or (b) declared a private timber reserve under the Forest Practices Act 1985 ; or (c) permanent timber production zone land within the meaning of the Forest Management Act 2013 ; or (d) land in respect of which there is in effect a certified forest practices plan, being a plan certified by the Forest Practices Authority under section 19 of the Forest Practices Act 1985 in accordance with the State Permanent Forest Estate Policy. (1A) . . . . . . . . (2) The business of primary production means any one or more of the following carried out in a business-like manner with a reasonable expectation of profit: (a) cultivating land to sell the produce of the cultivation; (b) maintaining animals or poultry for sale or selling their natural increase or bodily produce; (c) keeping bees to sell their honey; (d) commercial fishing and cultivating aquatic plants or animals, including the preparation for fishing and the storage and preservation of fish and fishing gear; (e) cultivating or propagating for sale plants, seedlings, mushrooms or orchids. 8. General land General land is land that is not – (a) principal residence land; or (b) primary production land. (c) . . . . . . . . 9. Application of other Act The Taxation Administration Act 1997 applies to land tax. PART 2 - Land tax Division 1 - Liability 10. Liability for land tax (1) Land tax is payable in respect of land that is not exempt land by the person who is the owner of the land as at the commencement of the financial year. (2) Land tax is payable in respect of each financial year and is due on a date the Commissioner determines or, if there is a sale, or transfer, of land by an owner of land by whom land tax is payable, is due on the relevant day, within the meaning of section 39 , in relation to the sale or transfer, whichever date occurs first. (3) Except as provided by Division 11 of Part 9 of the Local Government Act 1993 , land tax is a first charge on the land in priority to all mortgages, rates, charges, liens and encumbrances. (4) For the avoidance of doubt, land tax payable under this section includes any land tax that is imposed under Division 1A . 11. List of owners (1) The Commissioner is to maintain a list containing – (a) details of all land in the State; and (b) details of the owners of the land. (2) . . . . . . . . (3) If there is a change in ownership of land, that change takes effect on the date on which the contract for the sale of the land is completed. (4) The Valuer-General is to provide the Commissioner details of the valuation of land – (a) at 1 July in each year; and (b) whenever the valuation is changed during that year. (5) If it appears to the Commissioner that a person has become the owner of the land and the Commissioner has not received any details or advice, the Commissioner, by notice served on the person, may require the person to state any interest in the land. (6) The statement is to be – (a) by statutory declaration; and (b) lodged with the Commissioner within 14 days after service of the notice. 12. Assessment of land tax (1) The Commissioner is to assess land tax payable in respect of land. (1A) If land tax is payable by an owner of land, the Commissioner is to issue to the owner – (a) an assessment of land tax payable; and (b) a demand for the payment of the land tax. (2) A person who receives an assessment of land tax and considers that he or she was not the owner of the land as at the commencement of the financial year may apply to the Commissioner to reassess the liability for that land tax. (3) If the Commissioner is satisfied that a person was not the owner of the land at the commencement of the financial year, the Commissioner is to issue – (a) an amended assessment to that person; and (b) an assessment to the person who was the owner of the land at the commencement of the financial year. 13. Payment by instalments (1) If the amount of land tax payable in any financial year exceeds $500, the Commissioner may accept payment of land tax for that financial year in 3 instalments. (2) If a taxpayer fails to pay the first or second instalment, the Commissioner may require the taxpayer to pay the full amount within a specified period. 14. Joint owners (1) Land tax is payable by joint owners of land. (2) Joint owners are – (a) taken to be a single taxpayer; and (b) jointly and severally liable for the full payment of the tax without regard to the relative shares or interests in the land. (3) For the purposes of Division 1A and the determination of foreign investor land tax within the meaning of that Division, subsection (2)(a) does not apply. 15. Trustees and agents (1) A trustee of land is – (a) to be assessed for land tax in respect of that land in a representative capacity; and (b) liable for any land tax in respect of the land as if the land were the trustee's. (2) An assessment of land tax payable as a trustee is separate from an individual assessment of land tax payable by the trustee. (3) If an owner of land is represented by an agent, the agent is liable for any land tax in respect of that land. (4) Any agent or trustee is – (a) to do anything required to be done by the owner under this Act; and (b) subject to the same penalty or liability for any neglect, refusal or default in respect of any obligation or requirement of this Act as the person whom the agent or trustee represents would be subject to. 16. Notice of change in use of land An owner of land must, within 30 days, notify the Commissioner in writing, if – (a) the land ceases to be principal residence land, ceases to be primary production land, ceases to be exempt land or ceases to be land to which section 30A applies; or (b) a factor that is relevant to determining whether or not, or the extent to which, the land, or a part of the land, is principal residence land, primary production land or exempt land, has altered; or (c) all or part of the land has ceased to be, or has become, land that the Commissioner is required to apportion under section 19A , 19B or 19C or section 30A . Penalty: Fine not exceeding 10 penalty units. Division 1A - Foreign investor land tax 16A. Interpretation (1) In this Division – foreign corporation has the same meaning as in the Duties Act 2001 ; foreign investor land tax means the component of land tax that is imposed under this Division; foreign natural person has the same meaning as in the Duties Act 2001 ; foreign person has the same meaning as in the Duties Act 2001 ; foreign trust has the same meaning as in the Duties Act 2001 ; foreign trustee has the same meaning as in the Duties Act 2001 . (2) For the purposes of this Division – (a) a reference to general land includes a reference to any part of land, to which part of land the Commissioner has apportioned, under Division 4 , the land value as general land; and (b) the value of the part of land is, despite section 16B , the value so apportioned under Division 4 . 16B. How assessment or reassessment of land to be made (1) An assessment, or reassessment, of the liability for foreign investor land tax is to be made in respect of each folio of the Register kept under section 33 of the Land Titles Act 1980 in respect of the land to which the assessment or reassessment relates. (2) If – (a) there is a folio of the Register kept under section 33 of the Land Titles Act 1980 in respect of land to which an assessment or reassessment relates; and (b) a determination of the value of the land has been made under the Valuation of Land Act 2001 – the assessed land value of the land is the value specified in the determination on applying any relevant adjustment factor determined by the Valuer-General under Part 9A of that Act. (3) If – (a) an area of land (the initial area of land) has been divided into areas of land (the subsequent areas) consisting of – (i) lots, or lots and common property, on a strata plan within the meaning of the Strata Titles Act 1998 ; or (ii) lots created after land has been subdivided within the meaning of Part 3 of the Local Government (Building and Miscellaneous Provisions) Act 1993 ; or (iii) areas of land that are distinguishable from each other; and (b) folios of the Register kept under section 33 of the Land Titles Act 1980 have not been, before 1 July of the financial year to which the assessment, or reassessment relates, issued in respect of the subsequent areas of land – an assessment, or reassessment, in relation to the initial area of land, of the liability for foreign investor land tax is to be made in respect of each of the subsequent areas of land as if, for each of the subsequent areas, a folio of the Register kept under section 33 of the Land Titles Act 1980 had been issued in respect of the subsequent area of land. (4) Subsection (5) applies in relation to an area of land (referred to in this subsection and subsection (5) as the relevant land) if – (a) a folio of the Register kept under section 33 of the Land Titles Act 1980 has been issued, or is, under subsection (3) , taken to have been issued, in relation to the relevant land; and (b) a determination of the value of the relevant land has not been made under the Valuation of Land Act 2001 , except as part of a larger area of land (referred to in subsection (5) as the larger area of land) to which one or more other folios of the Register kept under section 33 of the Land Titles Act 1980 have been issued or are taken under subsection (3) to have been issued. (5) For the purposes of an assessment, or reassessment, of liability for foreign investor land tax, if this subsection applies in relation to relevant land, the value of the relevant land is to be determined by multiplying the determination of the value of the larger area of land made under the Valuation of Land Act 2001 (including any relevant adjustment factor determined by the Valuer-General under Part 9A of that Act) by the proportion that the relevant land bears to the larger area of land. (6) Sections 23, 24 and 25 do not apply, for the purposes of this Division, in relation to the determination of the land value of land to which this section applies. 16C. Application of foreign investor land tax (1) Subject to this Division, an owner of land is liable to pay foreign investor land tax in respect of the land for a financial year if, at the commencement of the financial year – (a) the land is general land – (i) that is vacant land on which a building may be lawfully constructed and occupied as a place of residence so that the land is capable of being lawfully used, solely or primarily, for residential purposes; or (ii) that is capable of being lawfully used solely, or primarily, for residential purposes; or (iii) that includes a building, or part of a building, which is being, or has begun to be, constructed, refurbished, renovated or extended, if the work, when completed, will result in the land being capable of being lawfully used solely, or primarily, for residential purposes; and (b) one or more owners of the land are foreign persons – (i) who acquired an interest in the land, as a result of a dutiable transaction under the Duties Act 2001 , or by right of survivorship, on or after 1 July 2022; or (ii) who became foreign persons, other than foreign natural persons, on or after 1 July 2022. (2) For the purposes of this section, if – (a) an owner of land is a foreign person who acquired an interest in land before 1 July 2022; and (b) on or after 1 July 2022, the foreign person acquired a further interest in the land as a result of a dutiable transaction under the Duties Act 2001 or by right of survivorship – all of the foreign person's interest in the land is taken to have been acquired on or after 1 July 2022. (3) If, at the commencement of a financial year, foreign investor land tax is payable in respect of land, this section applies only to the percentage of the land – (a) in which a foreign person holds, at the commencement of that financial year, an interest that is acquired on or after 1 July 2022; or (b) held by a foreign person (except a foreign natural person) who became a foreign person on or after 1 July 2022. (4) For the avoidance of doubt, an interest under subsection (3) includes an interest that the person is taken, by virtue of subsection (2) , to have acquired on or after 1 July 2022. 16D. Non-application of foreign investor land tax (1) Section 16C does not apply to general land on which a building is being lawfully used solely, or primarily, as one of the following premises: (a) a commercial establishment whose primary purpose is to offer short-term accommodation, or lodging, to persons for consideration; (b) a hostel or boarding house; (c) premises that are primarily used, to provide residential accommodation, by or on behalf of – (i) a school, within the meaning of the Education Act 2016 ; or (ii) TasTAFE, within the meaning of the Education Act 2016 ; or (iii) an institution within the meaning of the Higher Education Funding Act 1988 of the Commonwealth; (d) a residential care service; (e) a retirement village. (2) For the purposes of subsection (1) , premises that are short stay premises, within the meaning of the Short Stay Accommodation Act 2019 , are not a commercial establishment. 16E. Reassessment of land tax if trust is not foreign trust (1) For the purposes of determining whether foreign investor land tax is payable in respect of land for a financial year, a trust is not a foreign trust for the financial year if – (a) at the commencement of the financial year, the trust was a foreign trust; and (b) under the terms of the trust deed, a trustee of the trust has a power or discretion as to the distribution of the capital of the trust estate to a person or a member of a class of persons; and (c) the trust deed for the trust is amended no later than 6 months after the date on which the notice of assessment, for land tax that includes an amount for foreign investor land tax, has been issued, under the Taxation Administration Act 1997 , in respect of the land for the financial year; and (d) as a result of the amendment to the trust deed, the trust is not a foreign trust. (2) If – (a) a trust is not a foreign trust in respect of a financial year by virtue of subsection (1) ; and (b) foreign investor land tax was payable in respect of the land held by a trustee on behalf of the trust in the financial year – the trustee may apply to the Commissioner, in writing, to reassess the foreign investor land tax payable in respect of the land for the financial year. (3) If the Commissioner receives an application under subsection (2) for the reassessment of the foreign investor land tax payable in respect of the land held by a trustee on behalf of the trust for a financial year, the Commissioner must – (a) reassess the foreign investor land tax payable for the financial year as if, at the commencement of the financial year, the trust was not a foreign trust; and (b) refund any amount of foreign investor land tax, paid in respect of the land for the financial year, that is in excess of the amount of foreign investor land tax so reassessed. 16F. Determination as to whether person is foreign person or land is capable of certain use (1) For the purposes of this Division and for the avoidance of doubt, the Commissioner may make a determination that a person is a foreign person if the Commissioner is satisfied, on the basis of any information available to the Commissioner, that the person is a foreign person. (2) For the purposes of this Division, the Commissioner may make a determination that a person is a foreign person if the person has failed to provide to the Commissioner, within the period specified in a notice to the person under section 65 of the Taxation Administration Act 1997 or any extended period that the Commissioner allows, information that the Commissioner requires in order to determine whether the person is a foreign person. (3) For the purposes of this Division, the Commissioner may make a determination that land is, or will be, capable of being lawfully used primarily for residential purposes if the Commissioner is satisfied, on reasonable grounds, that at least 50% of the land is, or will be, capable of being used for such a purpose, whether or not the land is, or will be, capable of use for another purpose. 16G. Determination that owner of land is not foreign person (1) An owner of land may apply to the Commissioner, in writing, for a determination under this section, in respect of a financial year, if – (a) the owner was a foreign person at the commencement of the financial year; and (b) as a result of being a foreign person, the owner is liable to pay foreign investor land tax in respect of the financial year. (2) After considering an application under subsection (1) in respect of a financial year, the Commissioner may – (a) determine that the applicant is not a foreign person, in respect of the financial year, for the purposes of this Act; or (b) refuse to grant a determination under this section to the applicant. (3) If the Commissioner makes a determination under subsection (2)(a) that an applicant is not a foreign person, in respect of a financial year, for the purposes of this Act, the Commissioner must – (a) reassess the foreign investor land tax payable in respect of the land for the financial year as if, at the commencement of the financial year, the applicant was not a foreign person for the purposes of this Act; and (b) refund any amount of foreign investor land tax paid by the person for the financial year that is in excess of the amount of foreign investor land tax so reassessed. (4) A determination of the Commissioner under subsection (2) is a non-reviewable decision within the meaning of the Taxation Administration Act 1997 . (5) If a determination under subsection (2)(a) was made as a result of an application containing, or the applicant providing, false or misleading information, the Commissioner may – (a) revoke the determination; and (b) require the applicant to pay the foreign investor land tax that is payable for the financial year to which the application relates. 16H. Commissioner may publish circumstances where owner of land is not foreign person (1) The Commissioner may publish, in a manner that is freely available to members of the public, circumstances in which the owner of land is not taken to be a foreign person for the purposes of this Act. (2) Circumstances published under subsection (1) are in force only while the circumstances remain so published. (3) An owner of land is not a foreign person for a financial year, for the purposes of this Act, if the circumstances, published under subsection (1) , that are in force at the commencement of the financial year apply in relation to the owner of land. (4) An owner of land may apply to the Commissioner, in writing, to reassess the foreign investor land tax paid in respect of a financial year if – (a) the owner has paid foreign investor land tax in respect of the financial year; and (b) the circumstances, published under subsection (1) , that are in force at the commencement of the financial year, apply in relation to the owner of land. (5) If the Commissioner receives an application under subsection (4) and the Commissioner is satisfied that the circumstances, published under subsection (1) , that were in force at the commencement of the financial year, apply in relation to the applicant, the Commissioner must – (a) reassess the foreign investor land tax payable for the financial year as if, at the commencement of the financial year, the applicant was not a foreign person; and (b) refund any amount of foreign investor land tax paid by the applicant for the financial year that is in excess of the amount of foreign investor land tax so reassessed. 16I. Reassessment of land tax for certain developers of property (1) In this section – occupancy permit has the same meaning as in the Building Act 2016 ; reassessment period, in relation to a relevant dwelling, means the period between – (a) the acquisition of the land, on which the dwelling is situated, by the relevant person, within the definition of relevant dwelling, for that dwelling; and (b) the issue of the occupancy permit, in respect of the dwelling, to that relevant person; relevant dwelling means a dwelling where – (a) the dwelling is situated on land, within Tasmania, that is acquired by a person (the relevant person) on or after 1 July 2022; and (b) on or after that date – (i) the laying of the foundations of the dwelling occurred; or (ii) if no foundations are to be laid in respect of the dwelling, an equivalent act determined by the Commissioner occurred in respect of the dwelling; and (c) the completed dwelling is capable of being lawfully used solely, or primarily, for residential purposes; and (d) an occupancy permit is first issued, to the relevant person, in respect of the dwelling within 3 years after the relevant person acquired the land on which the dwelling is situated; Tasmania-based foreign developer, in respect of a financial year, means a foreign person who operates a business – (a) that acquires land within Tasmania with the aim of developing the land; and (b) of which at least 80% of the wages of management and administration staff of the business are taxable wages, within the meaning of the Payroll Tax Act 2008 , in that year; and (c) that operates in Tasmania for the majority of its business hours in that year. (2) A person may apply to the Commissioner, in writing, to reassess the foreign investor land tax payable by the person for a specified financial year after the 2021-2022 financial year, if – (a) the person is a Tasmania-based foreign developer in respect of the financial year; and (b) the person, or the business by virtue of which the person is a Tasmania-based foreign developer for the purposes of this section, has – (i) been issued with occupancy permits, in that year, in respect of at least 50 relevant dwellings; and (ii) paid foreign investor land tax in respect of the land on which one or more of those relevant dwellings are situated. (3) If the Commissioner receives an application under subsection (2) and is satisfied that the applicant meets the requirements of subsection (2) – (a) the Commissioner must reassess the foreign investor land tax payable under this Act – (i) in respect of the land on which each relevant dwelling, to which the application relates, is situated; and (ii) for the reassessment period for each such relevant dwelling – as if the applicant were not a foreign person; and (b) the Commissioner must refund any amount of foreign investor land tax, paid in respect of land referred to in paragraph (a) for the reassessment period, that is in excess of the amount so reassessed for that land; and (c) the applicant is not liable to pay foreign investor land tax under this Act in respect of land, on which a relevant dwelling referred to in paragraph (a) is situated, for the 12-month period that commences on the applicant being issued with the initial occupancy permit for that dwelling. (4) Despite subsection (3) – (a) the Commissioner must not refund an amount of foreign investor land tax paid in respect of land by an applicant; and (b) an applicant is liable to pay foreign investor land tax under this Act in respect of land – unless the Commissioner is satisfied that the applicant complied with all of the relevant requirements of the Foreign Investment Review Board, established by the Commonwealth Government, that apply in respect of the acquisition of the land to which the land tax relates. 16J. Notice of change in certain circumstances An owner of land must, within 30 days after one or more of the following changes occur, notify the Commissioner in writing of the change: (a) the owner of land ceases to be liable to pay foreign investor land tax, under this Division, in respect of the land; (b) the owner of land becomes liable to pay foreign investor land tax, under this Division, in respect of the land. Penalty: Fine not exceeding 10 penalty units. Division 2 - Exempt land 17. Exempt Crown and public lands (1) Land tax is not payable in respect of the following: (a) Crown land; (b) public roads and public cemeteries that are not the property of any joint stock or public company; (c) public recreation grounds and reserves held by a State Government body; (d) land on which is built a public library or public museum; (e) . . . . . . . . (f) land owned by any association or society used solely by it for holding public exhibitions and not for profit or gain. (2) For the purpose of subsection (1) – (a) land owned by or vested in a Government Business Enterprise is not – (i) Crown land; or (ii) land the property of and occupied by or on behalf of the Crown; or (iii) land vested in trust for public purposes; and (b) . . . . . . . . (3) . . . . . . . . (4) In this section – State Government body means a State Service Agency, a statutory authority, a State-owned company or a Government Business Enterprise; State-owned company means a company incorporated under the Corporations Act that is controlled by the Crown, a Government Business Enterprise or a statutory authority or another company that is so controlled; statutory authority means a body or authority, whether incorporated or not, that is established or constituted by or under an Act or under the Royal Prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority but does not include a State Service Agency. 18. Exempt trust land Land tax is not payable in respect of the following: (a) land used for purposes related to a medical establishment or convalescent home and owned by, or in trust for or vested in, any person or body having the management or control of the medical establishment or convalescent home; (b) land owned by, or in trust for or vested in, a religious denomination or religious society and used solely – (i) for religious, charitable or educational purposes; or (ii) for the support of aged or infirm clergy or ministers of the religious denomination or religious society or their spouses, widows, widowers or dependent children; or (iii) as a place of worship for members of the religious denomination, religious society or a religious order; or (iv) as a place of residence for clergy or ministers of the religious denomination or religious society or for members of a religious order; (c) land owned by, or in trust for or vested in, a religious denomination or religious society, the proceeds of which are applied for a purpose specified in paragraph (b) ; (d) land owned by, or in trust for or vested in, a charitable institution and that is – (i) exempt from the payment of income tax under the Income Tax Assessment Act 1997 of the Commonwealth; and (ii) used solely for charitable purposes; (e) land vested in trust for public purposes; (f) land used solely for non-profit educational purposes and owned by, or in trust for or vested in, a person or body having the ownership, management or control of an educational institution; (g) land owned by, or in trust for or vested in, an association of ex-servicemen or of dependents of ex-servicemen and used for the purposes of the association; (h) land owned by, or in trust for, or vested in, a community service organisation if – (i) the organisation is exempt from payment of income tax under the Income Tax Assessment Act 1997 of the Commonwealth; and (ii) the land is not primarily used to raise income for the organisation. 19. Other exempt land Land tax is not payable in respect of the following: (a) principal residence land or primary production land owned 50% or more by a person in receipt of – (i) a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or (ii) a card that is prescribed to be equivalent to the card referred to in subparagraph (i) ; (b) principal residence land or primary production land, 50% or more of which is owned by a person who is – (i) in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and (ii) totally and permanently incapacitated; (ba) land used for the purposes of a retirement village; (bb) land used for purposes which are ancillary to the purposes of a retirement village; (c) Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes; (d) . . . . . . . . (e) land in respect of which land tax was not levied pursuant to section 10(1)(q)(ix) of the Land and Income Taxation Act 1910 . 19A. Partially exempt land: conservation covenants (1) Land tax is not payable in respect of land – (a) that is subject to a conservation covenant; or (b) in respect of which a conservation covenant has been entered into, where the conservation covenant has not been registered under the Land Titles Act 1980 . (2) However, for the purposes of subsection (1) , if the conservation covenant applies only to a part of the land, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose – (a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land to which the conservation covenant applies; and (b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land as calculated under paragraph (a) . (3) In this section – conservation covenant means – (a) a conservation covenant under Part 5 of the Nature Conservation Act 2002 ; or (b) a conservation covenant under a prescribed instrument. 19B. Partially exempt land: public parks and gardens (1) Land tax is not payable in respect of land that is a park or garden, where the park or garden is – (a) held or owned by a local authority or other local governing or statutory public body (other than an applicable authority as defined in section 39A of the Local Government Act 1993 ); and (b) in public recreational use. (2) However, for the purposes of subsection (1) , if any part of land is not a park or garden in public recreational use, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose – (a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land that is a park or garden in public recreational use; and (b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) . (3) For the purposes of this section – (a) a park or garden held or owned as provided in subsection (1) is taken to be in public recreational use if – (i) the park or garden is used for recreational purposes; and (ii) the relevant local authority or other local governing or statutory public body normally provides the public with free access to the park or garden; and (b) a park or garden held or owned by a local authority or other local governing or statutory public body is taken not to include any premises that are built, and used, for the specific purpose of conducting sporting activities; and (c) a Government Business Enterprise is taken not to be a statutory public body. (4) In this section – park or garden includes part of a park or garden. 19C. Partially exempt land: flood prevention structure (1) Land tax is not payable in respect of land that contains a flood prevention structure, where the land is held or owned by a local authority or other local governing body or statutory public body (other than an applicable authority as defined in section 39A of the Local Government Act 1993 ). (2) However, for the purposes of subsection (1) , if any part of land is not used for the purposes of a flood prevention structure, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose – (a) the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land on which the flood prevention structure is situated; and (b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) . (3) In this section – flood prevention structure means any of the following things: (a) a flood levee, a stormwater basin or a subterranean stormwater drain, whether the levee, basin or drain is a naturally occurring phenomenon or a man-made structure; (b) an improvement of any type that is designed and used to regulate water levels for the purposes of flood protection; (c) a naturally occurring ridge or wall that regulates water levels – but does not include such a thing if an unrelated capital improvement is situated on, above or below the thing; unrelated capital improvement means a capital improvement that is not – (a) a capital improvement related to providing protection against floods; or (b) a pipeline, drain, cable or wire. 19D. Limited exempt land: new properties available for rent (1) Land tax is not payable in respect of land on which a dwelling is located, during the exemption period for the land, if – (a) the land is general land; and (b) each dwelling on the land is a new dwelling; and (c) the first occupancy permit issued in respect of the initial dwelling on the land is issued within the period commencing on 8 February 2018 and ending on 30 June 2026; and (d) at the commencement of the exemption period for the land – (i) at least one dwelling on the land is the subject of a relevant residential tenancy agreement; and (ii) the owner of the land intends that each dwelling on the land is to be the subject of a relevant residential tenancy agreement; and (e) the owner of the land has applied to the Commissioner, in a form approved by the Commissioner, for land tax to not be payable in respect of the land during the exemption period for the land; and (f) the Commissioner has approved the application referred to in paragraph (e) in respect of the land. (2) An exemption under subsection (1) in respect of land ceases to have effect – (a) if, during a financial year that forms part of the exemption period for the land – (i) a dwelling on the land is sold; or (ii) the land ceases to be general land; or (iii) a dwelling that has been the subject of a relevant residential tenancy agreement is no longer subject to such an agreement for a cumulative period of more than 6 weeks in that financial year; or (iv) a dwelling on the land is used for any purpose other than being the subject of a relevant residential tenancy agreement; or (b) on the expiry of the exemption period for the land. (3) If an exemption ceases to have effect under subsection (2) in respect of land – (a) the exemption lapses in respect of the land and cannot be revived or renewed; and (b) if the exemption ceases to have effect under subsection (2)(a) – (i) land tax is payable, in respect of the land, for the entire financial year in which the exemption ceases to have effect; and (ii) land tax is not payable in respect of the land for any financial year of the exemption period for the land that ends before the financial year in which the exemption ceases to have effect. (4) In this section – exemption period, for land, means the 3 consecutive financial years after the financial year in which the first occupancy permit is issued in respect of a dwelling on the land; new dwelling means a home, within the meaning of the First Home Owner Grant Act 2000 , that has not previously been occupied or sold as a place of residence; occupancy permit has the same meaning as in the Building Act 2016 ; relevant residential tenancy agreement, in relation to a dwelling, means a written residential tenancy agreement, within the meaning of the Residential Tenancy Act 1997 , for a fixed period of at least 12 months, that applies to the dwelling as a whole. 19E. Limited exempt land: former short-stay accommodation properties (1) Land tax is not payable in respect of land on which a dwelling is located, during the exemption period for the land, if – (a) the land is general land; and (b) each dwelling on the land was the subject of a relevant residential tenancy agreement; and (c) the relevant residential tenancy agreement for each dwelling on the land – (i) commenced within the eligible period; and (ii) was in force at the commencement of the exemption period for the land; and (d) the Commissioner is satisfied that each dwelling on the land was lawfully used, or was advertised as available for lawful use, as short-stay accommodation during the majority of the 3-month period immediately before the commencement of the relevant residential tenancy agreement for each dwelling; and (e) the owner of the land has applied to the Commissioner, in a form approved by the Commissioner, for land tax to not be payable in respect of the land during the exemption period for the land; and (f) the Commissioner has approved the application referred to in paragraph (e) in respect of the land. (2) The Commissioner must not approve an application in accordance with subsection (1)(f) in respect of land if a previous application in respect of the land has been approved under this section. (3) In this section – eligible period means the period commencing on 15 March 2018 and ending on 30 June 2026; exemption period, for land, means the single financial year that immediately follows the financial year in which the final relevant residential tenancy agreement, required under subsection (1)(c) , for the land commenced; relevant residential tenancy agreement, in relation to a dwelling, means a written residential tenancy agreement, within the meaning of the Residential Tenancy Act 1997 , for a fixed period of at least 12 months; short-stay accommodation, in relation to a dwelling, means that the dwelling – (a) is being used or is available for use, for monetary gain by the owner of the dwelling, as accommodation for a person away from his or her normal place of residence; and (b) is ordinarily intended to be used as accommodation by such a person for periods of not more than 4 weeks. 19EA. Limited exempt land: adversely impacted commercial properties (1) Land tax is not payable in respect of land, during the eligible period, if – (a) the Commissioner is satisfied, on either or both of the following grounds, that the land, on 1 July 2020, is commercial land: (i) the code assigned to the land, as part of the last valuation of the land performed on or before 1 July 2020 under the Valuation of Land Act 2001 , is a commercial code; (ii) such other grounds that the Commissioner considers reasonable in the circumstances; and (b) the Commissioner is satisfied that the owner of the land has been adversely financially impacted during the pandemic period, in a manner that is unexpected and not insignificant, as a result of one or more of the following: (i) the amount of income, payable to the owner in respect of the land, has been reduced as a result of the effects of COVID-19, including a loss of rent or licence fees; (ii) all or any part of the land – (A) is available for lease, or licence, during the pandemic period; and (B) has remained vacant for all or part of that period despite the owner taking all actions, that are reasonable in the circumstances, to advertise that the land is so available; and (C) in the opinion of the Commissioner, was not so leased, or licensed, as a result of the effects of COVID-19; (iii) the business operated on the land by the owner has been affected as a result of the effects of COVID-19; and (c) the owner of the land has applied to the Commissioner, before 1 July 2021 and in a form approved by the Commissioner, for land tax not to be payable in respect of the land during the eligible period; and (d) the Commissioner has approved the application referred to in paragraph (c) in respect of the land. (2) Despite subsection (1)(a)(i) , the Commissioner may determine that land is not commercia