Land Tax Act 2010 No. 15
Table of Reprints
| Effective Date | Publication Date | Amendments Included | Notes |
|---|---|---|---|
| 30 June 2010 | 2010 Act No. 25 | ||
| 20 September 2010 | 2010 Act No. 39 | ||
| 08 April 2011 | 2011 Act No. 8 | ||
| 30 June 2011 | 2011 Act No. 20 | ||
| 23 February 2012 | 2011 Act No. 46 | ||
| 27 June 2012 | 2012 Act No. 12 | ||
| 30 June 2014 | 09 March 2016 | 2014 Act No. 35 | |
| 22 March 2016 | 29 March 2016 | 2015 Act No. 33 | |
| 09 December 2016 | 22 December 2016 | 2016 Act No. 64 | |
| 22 June 2017 | 27 June 2017 | 2017 Act No. 20 |
RA s 35 |
| 30 June 2017 | 28 June 2017 | 2017 Act No. 20 | |
| 03 July 2017 | 02 August 2017 | 2016 Act No. 27 | |
| 30 June 2018 | 26 June 2018 | 2018 Act No. 12 | |
| 09 November 2018 | 15 November 2018 | 2018 Act No. 27 | |
| 30 June 2019 | 05 August 2021 | 2019 Act No. 20 | |
| 30 June 2022 | 30 June 2022 | 2022 Act No. 10 | |
| 01 July 2023 | 28 June 2023 | 2023 Act No. 18 | |
| 30 June 2024 | 29 June 2024 | 2024 Act No. 35 | |
| 02 July 2024 | 08 July 2024 |
prov exp 1 July 2024 |
|
| 28 February 2025 | 28 February 2025 | 2025 Act No. 1 | |
| 30 June 2025 | 30 June 2025 | 2025 Act No. 15 |
List of Legislation
Land Tax Act 2010 No. 15
date of assent 21 April 2010
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2010 (see s 2)
Amending legislation
Revenue Legislation Amendment Act 2010 No. 25 ss 1, 2(2), pt 3
date of assent 17 June 2010
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2010 (see s 2 (2))
Land Valuation Act 2010 No. 39 s 1, ch 11 pt 4, s 314 sch 1 pt 2
date of assent 20 September 2010
commenced on date of assent
Revenue and Other Legislation Amendment Act 2011 No. 8 s 1, pt 6
date of assent 08 April 2011
commenced on date of assent
Community Ambulance Cover Levy Repeal and Revenue and Other Legislation Amendment Act 2011 No. 20 ss 1–2(1), pt 9
date of assent 27 June 2011
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2011 (see s 2 (1))
Civil Partnerships Act 2011 No. 46 ss 1–2, pt 6 div 13
date of assent 06 December 2011
ss 1–2 commenced on date of assent
remaining provisions commenced 23 February 2012 (2012 SL No. 15)
Civil Partnerships and Other Legislation Amendment Act 2012 No. 12 ss 1, 59(3) sch pt 3
date of assent 27 June 2012
commenced on date of assent
Revenue Legislation Amendment Act 2014 No. 35 ss 1–2(1), pt 3
date of assent 12 June 2014
ss 1–2 commenced on date of assent
remaining provisions commenced 30 June 2014 (see s 2 (1))
Relationships (Civil Partnerships) and Other Acts Amendment Act 2015 No. 33
date of assent 17 December 2015
pts 1–6, s 52 sch 1 comm 22 March 2016 (2016 SL No. 14)
Planning (Consequential) and Other Legislation Amendment Act 2016 No. 27
date of assent 25 May 2016
ss 1–2 comm on date of assent
pts 2–69 comm 3 July 2017 (automatic commencement under AIA s 15DA(2))
Revenue and Other Legislation Amendment Act 2016 No. 64
Revenue Legislation Amendment Act 2017 No. 20
date of assent 22 June 2017
Revenue Legislation Amendment Act 2018 No. 12
date of assent 21 June 2018
pts 4–5 comm 30 June 2018 (see s 2(3))
Revenue and Other Legislation Amendment Act 2018 No. 27
date of assent 09 November 2018
pts 1–5, 6 (other than ss 70, 72–74), 7–8, 10 comm on date of assent
Revenue and Other Legislation Amendment Act 2019 No. 20
date of assent 17 June 2019
pt 4 comm 30 June 2019 (see s 2 (1))
State Penalties Enforcement (Modernisation) Amendment Act 2022 No. 10
date of assent 10 June 2022
pt 2 comm 30 June 2022 (see s 2 (1))
Revenue Legislation Amendment Act 2022 No. 14
date of assent 30 June 2022
pt 6 never proclaimed into force and om 2022 Act No. 30 s 81
Revenue Legislation Amendment Act 2023 No. 18
date of assent 23 June 2023
pt 3 comm 1 July 2023 (see s 2)
Property Law Act 2023 No. 27
date of assent 02 November 2023
sch 3 comm 1 August 2025 (2024 SL No. 209) (proposed commencement 3 November 2025 (automatic commencement under AIA s 15DA(2) (2024 SL No. 149))
Revenue and Other Legislation Amendment Act 2024 No. 35
date of assent 18 June 2024
pt 4 comm 30 June 2024 (see s 2(4))
Revenue Legislation Amendment Act 2025 No. 1
date of assent 28 February 2025
pt 2A comm on date of assent
Revenue and Other Legislation Amendment Act 2025 No. 15
date of assent 30 June 2025
pt 5 comm on date of assent
History notes
s 12 amd 2010 No. 39 s 314 sch 1 pt 2
s 16 amd 2010 No. 39 s 314 sch 1 pt 2; 2011 No. 20 s 151
s 17 sub 2010 No. 39 s 315
s 18 amd 2010 No. 39 s 314 sch 1 pt 2
s 18A ins 2011 No. 20 s 152
s 18B ins 2019 No. 20 s 14
s 18C ins 2019 No. 20 s 14
s 18D ins 2019 No. 20 s 14
s 18E ins 2019 No. 20 s 14
s 18F ins 2019 No. 20 s 14
s 18G ins 2019 No. 20 s 14
s 22 amd 2019 No. 20 s 15
s 22A ins 2017 No. 20 s 23
s 23 amd 2018 No. 27 s 55
s 30 amd 2010 No. 39 s 316; 2016 No. 64 s 13
s 31 amd 2019 No. 20 s 16
s 32 amd 2017 No. 20 s 24; 2019 No. 20 s 17; 2023 No. 18 s 11
s 33 amd 2022 No. 10 s 4
s 42A ins 2014 No. 35 s 15
s 42B ins 2014 No. 35 s 15
amd 2016 No. 64 s 13
s 44A ins 2014 No. 35 s 16
amd 2016 No. 64 s 15
s 47 amd 2011 No. 8 s 53
s 51A ins 2010 No. 25 s 9
s 53 amd 2018 No. 12 s 13
s 55 amd 2016 No. 27 s 290
pt 6A hdg ins 2023 No. 18 s 12
pt 6A div 1 hdg ins 2023 No. 18 s 12
s 58A ins 2023 No. 18 s 12
pt 6A div 2 hdg ins 2023 No. 18 s 12
s 58B ins 2023 No. 18 s 12
pt 6A div 3 hdg ins 2023 No. 18 s 12
pt 6A div 3 sdiv 1 hdg ins 2023 No. 18 s 12
s 58C ins 2023 No. 18 s 12
s 58D ins 2023 No. 18 s 12
s 58E ins 2023 No. 18 s 12
pt 6A div 3 sdiv 2 hdg ins 2023 No. 18 s 12
s 58F ins 2023 No. 18 s 12
s 58G ins 2023 No. 18 s 12
s 58H ins 2023 No. 18 s 12
s 58I ins 2023 No. 18 s 12
s 58J ins 2023 No. 18 s 12
pt 6A div 3 sdiv 3 hdg ins 2023 No. 18 s 12
s 58K ins 2023 No. 18 s 12
s 58L ins 2023 No. 18 s 12
s 58M ins 2023 No. 18 s 12
s 58N ins 2023 No. 18 s 12
pt 6A div 3 sdiv 4 hdg ins 2023 No. 18 s 12
s 58O ins 2023 No. 18 s 12
s 58P ins 2023 No. 18 s 12
s 58Q ins 2023 No. 18 s 12
s 58R ins 2023 No. 18 s 12
pt 6A div 4 hdg ins 2023 No. 18 s 12
s 58S ins 2023 No. 18 s 12
s 58T ins 2023 No. 18 s 12
s 58U ins 2023 No. 18 s 12
pt 6A div 5 hdg ins 2023 No. 18 s 12
s 58V ins 2023 No. 18 s 12
s 58W ins 2023 No. 18 s 12
s 58X ins 2023 No. 18 s 12
s 58Y ins 2023 No. 18 s 12
pt 6A div 6 hdg ins 2023 No. 18 s 12
s 58Z ins 2023 No. 18 s 12
s 58ZA ins 2023 No. 18 s 12
s 58ZB ins 2023 No. 18 s 12
pt 6A div 7 hdg ins 2023 No. 18 s 12
s 58ZC ins 2023 No. 18 s 12
s 58ZD ins 2023 No. 18 s 12
s 60 amd 2025 No. 15 s 13
pt 7A hdg ins 2025 No. 15 s 14
s 63A ins 2025 No. 15 s 14
s 63B ins 2025 No. 15 s 14
s 63C ins 2025 No. 15 s 14
s 63D ins 2025 No. 15 s 14
s 63E ins 2025 No. 15 s 14
s 63F ins 2025 No. 15 s 14
s 63G ins 2025 No. 15 s 14
s 63H ins 2025 No. 15 s 14
s 63I ins 2025 No. 15 s 14
s 63J ins 2025 No. 15 s 14
s 63K ins 2025 No. 15 s 14
s 63L ins 2025 No. 15 s 14
s 63M ins 2025 No. 15 s 14
s 63N ins 2025 No. 15 s 14
s 63O ins 2025 No. 15 s 14
s 63P ins 2025 No. 15 s 14
s 63Q ins 2025 No. 15 s 14
s 63R ins 2025 No. 15 s 14
s 63S ins 2025 No. 15 s 14
s 63T ins 2025 No. 15 s 14
s 63U ins 2025 No. 15 s 14
s 63V ins 2025 No. 15 s 14
s 64 amd 2025 No. 15 s 15
s 66 amd 2023 No. 18 s 13; 2025 No. 15 s 16
s 67 amd 2025 No. 15 s 17
s 68 amd 2025 No. 15 s 18
s 69 amd 2025 No. 15 s 19
s 75 amd 2011 No. 8 s 54
s 76 amd 2023 No. 18 s 14
s 77A ins 2023 No. 18 s 15
s 78 amd 2017 No. 20 s 25
s 79 amd 2023 No. 18 s 16
s 80A ins 2023 No. 18 s 17
s 80B ins 2023 No. 18 s 17
s 80C ins 2023 No. 18 s 17
s 81 amd 2010 No. 39 s 314 sch 1 pt 2
s 83A ins 2017 No. 20 s 26
pt 10 div 1 hdg ins 2010 No. 39 s 314 sch 1 pt 2
pt 10 div 2 hdg ins 2010 No. 39 s 314 sch 1 pt 2
pt 10 div 3 hdg ins 2010 No. 39 s 314 sch 1 pt 2
pt 10 div 4 hdg ins 2010 No. 39 s 317
s 98 ins 2010 No. 39 s 317
pt 10 div 5 hdg ins 2011 No. 8 s 55
s 98A ins 2011 No. 8 s 55
pt 10 div 6 hdg ins 2016 No. 64 s 16
s 99 prev s 99 om 2011 No. 8 s 56
pres s 99 ins 2016 No. 64 s 16
pt 10 div 7 hdg ins 2017 No. 20 s 27
s 100 ins 2017 No. 20 s 27
pt 10 div 8 hdg ins 2018 No. 27 s 56
s 101 ins 2018 No. 27 s 56
pt 10 div 9 hdg ins 2023 No. 18 s 18
s 102 ins 2023 No. 18 s 18
s 103 ins 2023 No. 18 s 18
s 104 prev s 104 ins 2023 No. 18 s 18
exp 1 July 2024 (see s 104(4))
pres s 104 ins 2025 No. 1 s 26B
s 105 ins 2025 No. 1 s 26B
pt 11 hdg om 2011 No. 8 s 56
sch 1 amd 2018 No. 12 s 14
sch 2 amd 2017 No. 20 s 28; 2018 No. 12 s 15
sub 2019 No. 20 s 18
amd 2024 No. 35 s 16
sch 3 ins 2017 No. 20 s 29
amd 2018 No. 12 s 16; 2019 No. 20 s 19; 2024 No. 35 s 17
sch 4 def Australian citizen ins 2019 No. 20 s 20
sch 4 def basis of liability notice ins 2023 No. 18 s 19
sch 4 def BTR start date ins 2023 No. 18 s 19
sch 4 def build to rent development ins 2023 No. 18 s 19
sch 4 def capped value ins 2011 No. 20 s 153
sch 4 def claim ins 2025 No. 15 s 20
sch 4 def decision day ins 2025 No. 15 s 20
sch 4 def discounted rent dwelling ins 2023 No. 18 s 19
sch 4 def discounted rent housing agreement ins 2023 No. 18 s 19
sch 4 def eligible BTR development ins 2023 No. 18 s 19
sch 4 def foreign company ins 2019 No. 20 s 20
sch 4 def foreign person ins 2019 No. 20 s 20
sch 4 def foreign surcharge rate ins 2025 No. 15 s 20
sch 4 def foreign trust ins 2019 No. 20 s 20
sch 4 def invalid land tax ins 2025 No. 15 s 20
sch 4 def land tax windfall ins 2025 No. 15 s 20
sch 4 def land used for an eligible BTR development ins 2023 No. 18 s 19
sch 4 def Land Valuation Act ins 2010 No. 39 s 318(2)
sch 4 def Land Valuation Act value ins 2010 No. 39 s 318(2)
sch 4 def outstanding liability ins 2025 No. 15 s 20
sch 4 def parcel sub 2010 No. 39 s 318
sch 4 def payment day ins 2025 No. 15 s 20
sch 4 def permanent resident ins 2019 No. 20 s 20
sch 4 def related person ins 2019 No. 20 s 20
sch 4 def residential tenancy agreement ins 2023 No. 18 s 19
sch 4 def spouse amd 2011 No. 46 s 65; 2012 No. 12 s 59 sch pt 3; 2015 No. 33 s 52(3) sch pt 3
sch 4 def staged development ins 2023 No. 18 s 19
sch 4 def suitable for occupation ins 2023 No. 18 s 19
sch 4 def trust interest ins 2019 No. 20 s 20
sch 4 def VOLA om 2010 No. 39 s 318(1)
sch 4 def VOLA value om 2010 No. 39 s 318(1)
sch 4 def windfall tax ins 2025 No. 15 s 20
Land Tax Act 2010
| Government Bill | |
| Introduced: 23 March 2010 |  Bill (Introduction)
 Bill (Introduction)
Explanatory Note
Explanatory
Note
|
| Assent: 21 April 2010 | Act 2010, No. 15
Act 2010, No. 15
|