Land Tax Act 2004

This section applies if a parcel of land is, on the 1st day of a quarter—

owned by someone other than a corporation or trustee; and

occupied as the principal place of residence of 1 or more owners of the parcel of land.

The parcel of land is exempt from land tax.

Under s 14 the commissioner must be told within 30 days if there is a change in circumstances that would cause land tax to become payable for the parcel.

However, for 2 people in a domestic partnership with more than 1 parcel of land, only 1 parcel may be eligible for an exemption under this section unless the commissioner is satisfied the people have separated and there is no reasonable likelihood of cohabitation being resumed.

Under s 38 and the Taxation Administration Act, s 108, the commissioner must give the person a reviewable decision notice in relation to a decision to refuse to exempt a parcel of land because the commissioner is not satisfied 2 people in a domestic partnership have separated.