This Act provides for the imposition and collection of a land tax, for each financial year, on the taxable value of taxable land.The Act is divided into 10 Parts: Preliminary (1); Imposition of land tax (2); Basic concepts (3); Assessment of land tax (4); Rate of land tax (5); Exempt land (6); Security and recovery (7); Avoidance schemes (8); Miscellaneous provisions (9); and Repeal, savings and transitional provisions (10). The Act also contains 3 Schedules.
Implemented by: Land Tax Regulation 2010. (2017-06-30)
Repeals: Land Tax Act 1915. (2008-09-12)
Authors and Publishers
Office of the Queensland Parliamentary Counsel
Government of Queensland (Australia)