Exemption if land becomes unfit for occupation
11I Exemption if land becomes unfit for occupation
This section applies if the commissioner is satisfied that a parcel of land is, or has become, unfit for occupation as a place of residence.
Examples—unfit for occupation
1 property under construction or being substantially renovated
2 property damaged by fire, flood or other natural disaster
3 property maliciously damaged
4 property which is otherwise unlawful to occupy under a territory law
The parcel of land is exempt from land tax after the date the parcel became unfit for occupation as a place of residence, until—
the end of the quarter following the quarter in which a certificate of occupancy is issued for the parcel; or
the commissioner is satisfied that the parcel is fit for occupation as a place of residence.
Subsection (2) does not apply if the parcel of land is rented by a tenant.
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.
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 the land is, or has become, unfit for occupation as a place of residence.
In this section:
certificate of occupancy—see the Building Act 2004, dictionary.
This Act’s bill:Explanatory statementSecond reading speech
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