Land Tax Act 2010

Land is used as the home, of a person for a financial year, only if—

that land, and no other land, has been continuously used by the person for residential purposes, whether alone or with another person, for the 6 month period (the 6 month residency period) ending when a liability for land tax arises for the financial year; or

the land is taken to be used as the person’s home under section 37 or 38; or

otherwise—the commissioner is satisfied the land is used as the person’s principal place of residence, whether alone or with another person, when a liability for land tax arises for the financial year.

For deciding whether land is used as the person’s principal place of residence under subsection (1)(c), the commissioner may have regard to the following—

the length of time the person has occupied a residence on the land;

the place of residence of the person’s family;

whether the person has moved his or her personal belongings into a residence on the land;

the person’s address on the electoral roll;

whether services such as telephone, electricity and gas are connected to the land;

whether the person acquired the land with an intention to occupy a residence on the land as his or her principal place of residence;

any other relevant matter.