Land Tax (Exemption Extension) Order 2023
I make the following order under section 19F(1) of the Land Tax Act 2000 .
22 May 2023MICHAEL DARREL JOSEPH FERGUSON
Treasurer
This order may be cited as the Land Tax (Exemption Extension) Order 2023 .
This order takes effect on the day on which its making is notified in the Gazette.
In this order, the Land Tax Act 2000 is referred to as the Principal Act.
4. Section 19D amended (Limited exempt land: new properties available for rent)
Section 19D(1)(c) of the Principal Act is amended by omitting "30 June 2023" and substituting "30 June 2024".
5. Section 19E amended (Limited exempt land: former short-stay accommodation properties)
Section 19E(3) of the Principal Act is amended by omitting "30 June 2023" from the definition of eligible period and substituting "30 June 2024".
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 31 May 2023
This order is administered in the Department of Treasury and Finance.
EXPLANATORY NOTE
(This note is not part of the order)
This order amends the Land Tax Act 2000 by extending the eligible periods that apply in respect of a land tax exemption for certain newly constructed properties, or former short-stay accommodation premises, in certain circumstances.