Land Tax Act 2004

This section applies if an owner of a parcel of land, other than a parcel of land owned by a corporation or trustee—

occupies the parcel as the principal place of residence; and

stops occupying the parcel as the principal place of residence.

The parcel of land is exempt from land tax for the 1st quarter after the date the owner stops occupying the parcel as the principal place of residence.

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.

Subsection (2) does not apply if the parcel of land is rented by a tenant.