Land Tax Act 2010

This section applies if land is used as the home of a person (the principal resident) for a financial year (the relevant financial year).

The commissioner may decide the land is used for a non-exempt purpose if—

the commissioner is satisfied that, when a liability for land tax arises for the relevant financial year, the land is being used for any purpose other than as the home of the principal resident; and

the commissioner is satisfied that use of the land for purposes mentioned in paragraph (a) is substantial; and

section 40 does not apply.

For deciding whether use of the land for purposes mentioned in subsection (2)(a) is substantial, the commissioner must have regard to each of the following factors—

whether a person other than the principal resident has been given a right to occupy part of the land under a tenancy agreement;

whether a person, other than the principal resident or a member of the principal resident’s family who uses the land as his or her home, carries out work on the land as an employee or contractor, other than work related to the land itself or a building located on the land;

the extent to which a person uses the land, or has set the land aside for use, for purposes mentioned in subsection (2)(a);

whether the gross income generated during the financial year immediately before the relevant financial year from business or an income producing activity on the land is more than—

an amount prescribed under a regulation; or

if no amount is prescribed under a regulation—$30,000;

any other relevant matter.