Land Tax Act 2010

This part applies if—

land tax was purportedly imposed on taxable land for a financial year at a foreign surcharge rate; and

the purported liability for the land tax imposed at a foreign surcharge rate arose before 8 April 2024; and

the purported liability for the land tax imposed at a foreign surcharge rate is or was assessed, and an assessment notice for the assessment is or was given by the commissioner, before the decision day; and

the purported imposition of the land tax at the foreign surcharge rate was invalid only because the provisions of this Act purporting to impose the foreign surcharge rate, including section 104 or 105, were to any extent invalid or inoperative under the Commonwealth Constitution, section 109.

Subsection (1)(d) is taken to be satisfied if a corresponding provision is to any extent invalid or inoperative under the Commonwealth Constitution, section 109.

Land tax described in subsection (1) is invalid land tax.

Subsection (5) applies if—

sections 32(1)(b)(ii) and 104 were to any extent invalid or inoperative as mentioned in subsection (1)(d); or

sections 32(1)(c) and 105 were to any extent invalid or inoperative as mentioned in subsection (1)(d).

Invalid land tax includes land tax purportedly imposed on taxable land for a financial year at the foreign surcharge rate under any of the provisions mentioned in subsection (4).

To remove any doubt, it is declared that invalid land tax does not include land tax validly imposed under section 32(1)(b)(i).

For subsection (1)(c), the decision day is the earlier of the following days—

the day a court first decides provisions of this Act were to any extent invalid or inoperative as mentioned in subsection (1)(d);

the day a court first decides a corresponding provision is to any extent invalid or inoperative as mentioned in subsection (2).

In this section—

the Duties Act 2001, chapter 4 and section 688;

the Duties Act 1997 (NSW), chapter 2A or chapter 4, part 2B;

the Duties Act 2000 (Vic), both—

section 282A; and

either section 18A or 28A;

the Duties Act 2001 (Tas), chapter 2, part 3A or section 71A or 72A;

the Duties Act 2008 (WA), chapter 3A;

the Stamp Duties Act 1923 (SA), section 72 or 102AB;

the Land Tax Act 1956 (NSW), section 5A;

the Land Tax Act 2000 (Tas), part 2, division 1A;

the Land Tax Act 2004 (ACT), part 2A;

the Land Tax Act 2005 (Vic), both—

section 106A; and

either schedule 1, part 4 or 5.