Land Tax Amendment Regulations 2002

Land Tax Amendment Regulations 2002

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 .

17 June 2002

G. S. M. GREEN

Governor

By His Excellency's Command,

DAVID CREAN

Treasurer

1.   Short title

These regulations may be cited as the Land Tax Amendment Regulations 2002 .

2.   Commencement

These regulations take effect on the day on which their making is notified in the Gazette.

3.   Principal Regulations

In these regulations, the Land Tax Regulations 2000 are referred to as the Principal Regulations.

4.    Regulation 6 inserted

After regulation 5 of the Principal Regulations , the following regulation is inserted:

6.   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.

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 26 June 2002

These regulations are administered in the Department of Treasury and Finance.

EXPLANATORY NOTE

(This note is not part of the regulation)

These regulations amend the Land Tax Regulations 2000 by prescribing a certain Repatriation Health Card to be equivalent to a Pensioner Concession Card so that land tax is not payable in respect of land owned by the holder of any such Repatriation Health Card.