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An Act to impose a land tax upon the taxable values of certain lands; and for purposes connected therewith.

1 Name of Act and construction

This Act may be cited as the Land Tax Act 1956 and shall be read and construed with the Land Tax Management Act 1956, in this Act hereinafter referred to as the Principal Act.

2 Commencement

This Act commences upon the first day of November, one thousand nine hundred and fifty-six.

2A Definitions

In this Act:
non-concessional company means a company classified as a non-concessional company under section 29 of the Principal Act.
premium rate threshold, in relation to a land tax year, means the premium rate threshold for that land tax year as determined in accordance with section 62TBC of the Principal Act.
tax threshold means:
(a) in relation to a land tax year before the 2005 land tax year—the tax threshold determined in accordance with section 62TB of the Principal Act, and

(b) in relation to the 2006 land tax year or any subsequent land tax year—the tax threshold determined in accordance with section 62TBA of the Principal Act.

3 Levy of land tax

(1) Except as provided by subsection (1A), in respect of the taxable value of all the land owned by any person at midnight on the thirty-first day of December in any year from 1973 to 1983, both inclusive, there shall be charged, levied, collected and paid under the provisions of the Principal Act and in the manner therein prescribed, land tax for the period of twelve months commencing on the first day of January in the next succeeding year and at the respective rates set out in Schedule 1.
(1A) In respect of the taxable value of all the land owned at midnight on 31 December 1983 by a company classified under section 29 of the Principal Act as a non-concessional company, land tax for the period of 12 months commencing on 1 January in the next succeeding year shall, except as provided by section 27 (2A) of the Principal Act, be charged, levied, collected and paid as referred to in subsection (1) at the rate of 2.4 cents for each $1 of the taxable value.
(1B) (Repealed)
(2) Where the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $50, no land tax shall be payable.
(3) (Repealed)

3AA Levy of land tax after 31 December 1984

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1984 there shall be charged, levied, collected and paid under the provisions of the Principal Act and in the manner therein prescribed, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 2.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1984 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a discretionary trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year shall, except as provided by section 27 (2A) of the Principal Act, be charged, levied, collected and paid as referred to in subsection (1) at the rate of 2.5 cents for each $1 of the taxable value.
(3) Where the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $50, no land tax shall be payable.
(4) (Repealed)

3AB Levy of land tax after 31 December 1985 and before 1 January 1988

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1985 or 31 December 1986 there shall be charged, levied, collected and paid under the provisions of the Principal Act and in the manner therein prescribed, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 3.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1985 or 31 December 1986 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year shall, except as provided by section 27 (2A) of the Principal Act, be charged, levied, collected and paid as referred to in subsection (1) at the rate of 2 cents for each $1 of the taxable value.
(3) Where the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax shall be payable.
(4) (Repealed)

3AC Levy of land tax after 31 December 1987

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1987 there shall be charged, levied, collected and paid under the provisions of the Principal Act and in the manner therein prescribed, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 4.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1987 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year shall, except as provided by section 27 (2A) of the Principal Act, be charged, levied, collected and paid as referred to in subsection (1) at the rate of 2 cents for each $1 of the taxable value.
(3) Where the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax shall be payable.
(4) (Repealed)

3AD Levy of land tax after 31 December 1988

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1988 there shall be charged, levied, collected and paid under the provisions of the Principal Act and in the manner therein prescribed, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 5.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1988 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year shall, except as provided by section 27 (2A) of the Principal Act, be charged, levied, collected and paid as referred to in subsection (1) at the rate of 2 cents for each $1 of the taxable value.
(3) Where the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax shall be payable.
(4) (Repealed)

3AE Levy of land tax after 31 December 1989

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December in any year (commencing with 1989 and ending with 1995) there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 6.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December in any year (commencing with 1989 and ending with 1995) where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.5 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.
(4) (Repealed)

3AF Levy of land tax after 31 December 1996

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1996 there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 7.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1996 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.65 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.
(4) (Repealed)

3AG Levy of land tax after 31 December 1997 and 31 December 1998

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 1997 or at midnight on 31 December 1998 there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 8.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 1997 or at midnight on 31 December 1998 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.85 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.
(4) (Repealed)

3AH Levy of land tax after 31 December 1999 and before 31 December 2004

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December in any year (commencing with 1999 and ending with 2003) there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 9.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December in any year (commencing with 1999 and ending with 2003) where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.7 cents for each $1 of the taxable value.
(2A) (Repealed)
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.
(4) (Repealed)

3AI Levy of land tax after 31 December 2004 and before 31 December 2005

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 2004 there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 10.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 2004 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.4 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.

3AJ Levy of land tax after 31 December 2005 and before 31 December 2007

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December in any year (commencing with 2005 and ending with 2006) there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 11.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December in any year (commencing with 2005 and ending with 2006) where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.7 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.

3AK Levy of land tax after 31 December 2007 and before 31 December 2008

(1) Except as provided by subsection (2), in respect of the taxable value of all the land owned by any person at midnight on 31 December 2007 there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the rates set out in Schedule 12.
(2) In respect of the taxable value of all the land owned by a person at midnight on 31 December 2007 where:
(a) the owner is a company classified under section 29 of the Principal Act as a non-concessional company, or

(b) the land is subject to a special trust,
land tax for the period of 12 months commencing on 1 January in the next succeeding year is, except as provided by section 27 (2A) of the Principal Act, to be charged, levied, collected and paid as referred to in subsection (1) at the rate of 1.6 cents for each $1 of the taxable value.
(3) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.

3AL Levy of land tax after 31 December 2008

(1) In respect of the taxable value of all the land owned by any person at midnight on 31 December in any year (commencing with 2008) there is to be charged, levied, collected and paid under the provisions of the Principal Act and in the manner prescribed under that Act, land tax for the period of 12 months commencing on 1 January in the next succeeding year and at the applicable rate.
(2) For the purposes of this section, the applicable rate is:
(a)  the rate of land tax payable as specified in Part 1 of Schedule 13, except as provided for by paragraphs (b), (c) and (d), or

(b)  if the land is subject to a special trust—the rate of land tax payable as specified in Part 2 of Schedule 13, or

(c)  if the owner of the land is a non-concessional company and the taxable value of group land holdings of the non-concessional company does not exceed the premium rate threshold—the rate of land tax payable as specified in Part 3 of Schedule 13, or

(d)  if the owner of the land is a non-concessional company and the taxable value of group land holdings of the non-concessional company exceeds the premium rate threshold—the rate of land tax payable as specified in Part 4 of Schedule 13.

(3) For the purposes of this section:
(a)  a reference to group land holdings of a non-concessional company is a reference to all land owned (whether jointly or severally) by members of the group of which the non-concessional company is a member on which land tax is payable, and

(b)  a reference to a group is a reference to a group within the meaning of section 29 (7) of the Principal Act.

(4) This section is subject to section 27 (2A) of the Principal Act (which relates to the assessment of land that is the subject of a special trust or that is jointly owned by a non-concessional company).
(5) If the total amount of land tax payable pursuant to this section by any person in any year would, but for this subsection, be less than $100, no land tax is payable.

3A–5 (Repealed)

6 Land tax liability in respect of flood liable land

(1) In this section:
council, in relation to any land, means the council of the area, within the meaning of the Local Government Act 1993, in which the land is situated.
flood liable land means land which is unoccupied and which has been determined, by the council, to be (or which is, in the opinion of the Chief Commissioner) unsuitable for the erection of a building because it is liable to flooding.
(2) Notwithstanding any other provisions of this Act or the provisions of any other Act, where a person is the owner of 2 or more parcels of land, one or more of which is flood liable land, the amount of land tax payable by that person shall, in respect only of such land as is flood liable land, be:
(a) calculated separately in respect of each parcel of that land that is not exempt from taxation, and

(b) so calculated in the case of each such parcel as if it were the only land owned by that person.

Schedule 1

(Section 3)

Where the taxable value as assessed under Principal Act	Rates of Land Tax Payable
does not exceed $5,000	0.3c for each $1
$ $	$ c $
exceeds 5,000 but does not exceed 10,000	15.00 plus 0.45c for each $1 in excess of 5,000
" 10,000 " " " " 20,000	37.50 " 0.6c " " " " 10,000
" 20,000 " " " " 30,000	97.50 " 0.75c " " " " 20,000
" 30,000 " " " " 40,000	172.50 " 0.9c " " " " 30,000
" 40,000 " " " " 50,000	262.50 " 1.05c " " " " 40,000
" 50,000 " " " " 60,000	367.50 " 1.2c " " " " 50,000
" 60,000 " " " " 70,000	487.50 " 1.35c " " " " 60,000
" 70,000 " " " " 80,000	622.50 " 1.5c " " " " 70,000
" 80,000 " " " " 90,000	772.50 " 1.65c " " " " 80,000
" 90,000 " " " " 100,000	937.50 " 1.8c " " " " 90,000
" 100,000 " " " " 110,000	1,117.50 " 1.95c " " " " 100,000
" 110,000 " " " " 120,000	1,312.50 " 2.1c " " " " 110,000
" 120,000 " " " " 130,000	1,522.50 " 2.25c " " " " 120,000
" 130,000	1,747.50 " 2.4c " " " " 130,000

Schedule 2

(Section 3AA)

Where the taxable value as assessed under the Principal Act	Rates of Land Tax Payable
does not exceed $55,000	nil
exceeds $55,000 but does not exceed $60,000	$50 plus 0.5c for each $1 in excess of $55,000
exceeds $60,000 but does not exceed $70,000	$75 plus 1.5c for each $1 in excess of $60,000
exceeds $70,000	$225 plus 2.5c for each $1 in excess of $70,000

Schedule 3

(Section 3AB)

Where the taxable value assessed under the Principal Act	Rates of Land Tax Payable
is less than $94,000	nil
is not less than $94,000	$100 plus 2c for each $1 in excess of $94,000

Schedule 4

(Section 3AC)

Where the taxable value assessed under the Principal Act	Rates of Land Tax Payable
is less than $125,000	nil
is not less than $125,000	$100 plus 2c for each $1 in excess of $125,000

Schedule 5

(Section 3AD)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is less than $135,000	nil
is not less than $135,000	$100 plus 2c for each $1 in excess of $135,000

Schedule 6

(Section 3AE)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is less than $160,000	nil
is not less than $160,000	$100 plus 1.5c for each $1 in excess of $160,000

Schedule 7

(Section 3AF)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is less than $160,000	nil
is not less than $160,000	$100 plus 1.65c for each $1 in excess of $160,000

Schedule 8

(Section 3AG)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is less than the tax threshold	nil
is not less than the tax threshold	$100 plus 1.85c for each $1 in excess of the tax threshold

Schedule 9

(Section 3AH)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is less than the tax threshold	nil
is not less than the tax threshold	$100 plus 1.7c for each $1 in excess of the tax threshold

Schedule 10

(Section 3AI)

Taxable value assessed under Principal Act	Rates of land tax payable
Not more than $400,000	0.4 cents for each $1
More than $400,000 but not more than $500,000	$1,600 plus 0.6 cents for each $1 by which the taxable value exceeds $400,000
More than $500,000	$2,200 plus 1.4 cents for each $1 by which the taxable value exceeds $500,000

Schedule 11

(Section 3AJ)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is not more than the tax threshold	nil
is more than the tax threshold	$100 plus 1.7c for each $1 in excess of the tax threshold

Schedule 12

(Section 3AK)

Where the taxable value assessed under the Principal Act	Rates of land tax payable
is not more than the tax threshold	nil
is more than the tax threshold	$100 plus 1.6c for each $1 in excess of the tax threshold

Schedule 13 Tax rates from 2009 land tax year

(Section 3AL)

Part 1 General rate (where tax threshold applies)

Taxable value assessed under Principal Act	Rate of land tax payable
is not more than the tax threshold	nil
is more than the tax threshold but not more than the premium rate threshold	$100 plus 1.6 per cent of the amount by which the taxable value exceeds the tax threshold
is more than the premium rate threshold	$100 plus: (a) 1.6 per cent of the amount by which premium rate threshold exceeds the tax threshold, and (b) 2 per cent of the amount by which the taxable value exceeds the premium rate threshold

Part 2 Land subject to special trust

Taxable value assessed under Principal Act	Rate of land tax payable
is not more than the premium rate threshold	1.6 per cent of the taxable value
is more than the premium rate threshold	1.6 per cent of the premium rate threshold, plus 2 per cent of the amount by which the taxable value exceeds the premium rate threshold

Part 3 Land owned by non-concessional company (group land holdings not exceeding premium rate threshold)

Taxable value assessed under Principal Act	Rate of land tax payable
is any amount	1.6 per cent of the taxable value

Part 4 Land owned by non-concessional company (group land holdings exceeding premium rate threshold)

Taxable value assessed under Principal Act	Rate of land tax payable
is any amount	2 per cent of the taxable value

Historical notes

The following abbreviations are used in the Historical notes:

Am	amended	LW	legislation website	Sch	Schedule
Cl	clause	No	number	Schs	Schedules
Cll	clauses	p	page	Sec	section
Div	Division	pp	pages	Secs	sections
Divs	Divisions	Reg	Regulation	Subdiv	Subdivision
GG	Government Gazette	Regs	Regulations	Subdivs	Subdivisions
Ins	inserted	Rep	repealed	Subst	substituted

Table of amending instruments

Land Tax Act 1956 No 27. Assented to 31.10.1956. Date of commencement, 1.11.1956, sec 2. This Act has been amended as follows:

1963	No 40	Land Tax (Amendment) Act 1963. Assented to 6.11.1963.
1965	No 33	Decimal Currency Act 1965. Assented to 20.12.1965. Date of commencement of sec 4, 14.2.1966, secs 1 (3), 2 (1) and the Currency Act 1965 (Commonwealth), sec 2 (2).
1967	No 59	Land Tax (Amendment) Act 1967. Assented to 29.11.1967. Date of commencement, 1.11.1967, sec 1 (2).
1968	No 62	Land Tax (Amendment) Act 1968. Assented to 16.12.1968. Date of commencement of sec 3, 1.11.1968, sec 1 (4) (a).
1969	No 69	Land Tax (Amendment) Act 1969. Assented to 27.11.1969. Date of commencement of sec 3, 1.11.1969, sec 1 (2) (b).
1970	No 64	Land Tax (Amendment) Act 1970. Assented to 19.11.1970. Date of commencement, 1.11.1970, sec 1 (2).
1971	No 48	Land Tax (Amendment) Act 1971. Assented to 14.12.1971. Date of commencement, 1.11.1971, sec 1 (2).
1972	No 48	Reprints Act 1972. Assented to 9.10.1972.
1973	No 70	Land Tax (Amendment) Act 1973. Assented to 19.10.1973. Date of commencement, 31.10.1973, sec 2.
1975	No 83	Land Tax (Amendment) Act 1975. Assented to 10.12.1975. Date of commencement of sec 3 and Sch, 31.12.1975, sec 2 (2).
1981	No 119	Miscellaneous Acts (Rating and Valuation) Amendment Act 1981. Assented to 18.12.1981. Date of commencement of Sch 1 (except as provided in sec 2 (4)–(6)), 1.1.1982, sec 2 (3).
1983	No 172	Land Tax (Amendment) Act 1983. Assented to 31.12.1983. Date of commencement of Sch 1, 31.12.1983, sec 2 (2).
1984	No 130	Land Tax (Amendment) Act 1984. Assented to 4.12.1984. Date of commencement of Sch 1, 31.12.1984, sec 2 (2).
	No 153	Statute Law (Miscellaneous Amendments) Act 1984. Assented to 10.12.1984.
1985	No 102	Land Tax (Flood Liable Land) Amendment Act 1985. Assented to 12.6.1985. Date of commencement of sec 3, 31.12.1985, sec 2 (2).
	No 146	Land Tax (Amendment) Act 1985. Assented to 25.11.1985.
	No 216	Land Tax (Further Amendment) Act 1985. Assented to 11.12.1985. Date of commencement of Sch 1, Sch 1 (5) excepted, 31.12.1985, sec 2 (3); date of commencement of Sch 1 (5), 31.12.1981, sec 2 (2).
1987	No 228	Land Tax (Amendment) Act 1987. Assented to 16.12.1987. Date of commencement of Sch 1 (1), (2), (3) (a), (5) (a) and (6), 31.12.1987, sec 2 (2); date of commencement of Sch 1 (3) (b), (4) and (5) (b), 31.12.1986, sec 2 (3).
1988	No 127	Land Tax (Amendment) Act 1988. Assented to 30.12.1988. Date of commencement, 31.12.1988, sec 2.
1990	No 34	Land Tax (Amendment) Act 1990. Assented to 22.6.1990. Date of commencement, Sch 1 (3) excepted, 31.12.1989, sec 2 (1); date of commencement of Sch 1 (3), 31.12.1990, sec 2 (2).
1995	No 11	Statute Law Revision (Local Government) Act 1995. Assented to 9.6.1995. Date of commencement of the provision of Sch 1 relating to the Land Tax Act 1956, 23.6.1995, sec 2 (1) and GG No 77 of 23.6.1995, p 3279.
1996	No 55	State Revenue Legislation Further Amendment Act 1996. Assented to 28.6.1996. Date of commencement of Sch 1, assent, sec 2 (1).
	No 125	State Revenue Legislation (Miscellaneous Amendments) Act 1996. Assented to 3.12.1996. Date of commencement of Sch 4, 31.12.1996, sec 2 (2) (o).
1997	No 37	State Revenue Legislation Amendment Act 1997. Assented to 25.6.1997. Date of commencement of Sch 2, assent, sec 2 (1).
1998	No 79	Premium Property Tax Act 1998. Assented to 14.7.1998. Date of commencement, 31.8.1998, sec 2 and GG No 120 of 14.8.1998, p 6027.
	No 81	State Revenue Legislation Further Amendment Act 1998. Assented to 14.7.1998. Date of commencement of Sch 2, 31.8.1998, sec 2 (1) and GG No 120 of 14.8.1998, p 6028.
	No 104	State Revenue Legislation (Miscellaneous Amendments) Act 1998. Assented to 2.11.1998. Date of commencement of Sch 3, 1.1.1999, sec 2 (2).
	No 170	Sydney Harbour Foreshore Authority Act 1998. Assented to 14.12.1998. The amendment made by Sch 3.6 was without effect as the section being amended was repealed by the State Revenue Legislation (Miscellaneous Amendments) Act 1998 No 104.
1999	No 10	State Revenue Legislation Amendment Act 1999. Assented to 9.6.1999. Date of commencement of Sch 3, 31.1.2000, sec 2 (3) and GG No 7 of 21.1.2000, p 335.
2001	No 96	State Revenue Legislation Further Amendment (No 2) Act 2001. Assented to 11.12.2001. Date of commencement of Sch 2.1, 31.12.2002, sec 2 (3) and GG No 199 of 28.12.2001, p 10827.
2002	No 108	State Revenue Legislation Amendment Act 2002. Assented to 29.11.2002. Date of commencement of Sch 2, 31.12.2002, sec 2 (3).
2004	No 33	State Revenue Legislation Amendment Act 2004. Assented to 24.5.2004. Date of commencement of Sch 2.1, 31.12.2004, sec 2 (2).
2005	No 42	State Revenue Legislation Amendment (Budget Measures) Act 2005. Assented to 16.6.2005. Date of commencement of Sch 2, assent, sec 2 (1).
2007	No 22	State Revenue and Other Legislation Amendment (Budget) Act 2007. Assented to 4.7.2007. Date of commencement of Sch 3, assent, sec 2 (1).
2008	No 122	State Revenue and Other Legislation Amendment (Budget Measures) Act 2008. Assented to 10.12.2008. Date of commencement of Sch 3, 31.12.2008, sec 2 (2) (a).

This Act has also been amended pursuant to orders under secs 8 (2), 9 (3) and 9A of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act 1972). Order dated 2.4.1974 and published in Gazette No 84 of 12.7.1974, p 2728, declaring that the Land Tax Act 1956 is an enactment to which sec 8 (2) and sec 9 (3) of the Acts Reprinting Act 1972 apply. Order dated 18.6.1984 and published in Gazette No 98 of 22.6.1984, p 325.

Table of amendments

No reference is made to certain amendments made by the Decimal Currency Act 1965 or the Reprints Act 1972.

Sec 2A	Ins 1998 No 81, Sch 2 [1]. Subst 2005 No 42, Sch 2 [1]. Am 2008 No 122, Sch 3.1 [1].
Sec 3	Am 1963 No 40, sec 3; 1965 No 33, First Sch; 1967 No 59, sec 3; 1968 No 62, sec 3; 1969 No 69, sec 3; 1970 No 64, sec 3; 1971 No 48, sec 3; 1973 No 70, sec 7 (a); 1975 No 83, Sch (1); 1983 No 172, Sch 1 (1); 1984 No 130, Sch 1 (1); 1999 No 10, Sch 3 [1].
Sec 3AA	Ins 1984 No 130, Sch 1 (2). Am 1985 No 216, Sch 1 (1); 1999 No 10, Sch 3 [2].
Sec 3AB	Ins 1985 No 216, Sch 1 (2). Am 1987 No 228, Sch 1 (1); 1999 No 10, Sch 3 [3].
Sec 3AC	Ins 1987 No 228, Sch 1 (2). Am 1988 No 127, Sch 1 (1); 1999 No 10, Sch 3 [4].
Sec 3AD	Ins 1988 No 127, Sch 1 (2). Am 1990 No 34, Sch 1 (1); 1999 No 10, Sch 3 [5].
Sec 3AE	Ins 1990 No 34, Sch 1 (2). Am 1996 No 55, Sch 1 (1); 1997 No 37, Sch 2 [1]; 1999 No 10, Sch 3 [6].
Sec 3AF	Ins 1996 No 55, Sch 1 (2). Am 1997 No 37, Sch 2 [2] [3]; 1999 No 10, Sch 3 [7].
Sec 3AG	Ins 1996 No 55, Sch 1 (2). Subst 1997 No 37, Sch 2 [4]. Am 1999 No 10, Sch 3 [8].
Sec 3AH	Ins 1997 No 37, Sch 2 [4]. Am 1999 No 10, Sch 3 [9]; 2001 No 96, Sch 2.1 [1] [2]; 2002 No 108, Sch 2.1 [1] [2]; 2004 No 33, Sch 2.1 [1].
Sec 3AI	Ins 2004 No 33, Sch 2.1 [2]. Am 2005 No 42, Sch 2 [2].
Sec 3AJ	Ins 2005 No 42, Sch 2 [3]. Am 2007 No 22, Sch 3 [1].
Sec 3AK	Ins 2007 No 22, Sch 3 [2]. Am 2008 No 122, Sch 3.1 [2].
Sec 3AL	Ins 2008 No 122, Sch 3.1 [3].
Sec 3A	Ins 1973 No 70, sec 7 (b). Am 1981 No 119, Sch 1; GG No 98 of 22.6.1984, p 3251; 1984 No 130, Sch 1 (3); 1985 No 146, sec 2; 1985 No 216, Sch 1 (3); 1987 No 228, Sch 1 (2); 1988 No 127, Sch 1 (3). Rep 1990 No 34, Sch 1 (3).
Sec 3B	Ins 1975 No 83, Sch (2). Am GG No 98 of 22.6.1984, p 3251; 1984 No 153, Sch 16; 1987 No 228, Sch 1 (3). Rep 1990 No 34, Sch 1 (3).
Sec 3C	Ins 1975 No 83, Sch (2). Am 1981 No 119, Sch 1; 1983 No 172, Sch 1 (2); GG No 98 of 22.6.1984, p 3251; 1984 No 130, Sch 1 (3); 1985 No 146, sec 2; 1985 No 216, Sch 1 (3); 1987 No 228, Sch 1 (5); 1988 No 127, Sch 1 (4). Rep 1990 No 34, Sch 1 (3).
Sec 4	Am 1965 No 33, First Sch; 1981 No 119, Sch 1; 1984 No 130, Sch 1 (4); 1985 No 146, sec 2. Rep 1985 No 216, Sch 1 (4).
Sec 5	Ins 1975 No 83, Sch (3). Am GG No 98 of 22.6.1984, p 3251; 1985 No 216, Sch 1 (5). Rep 1998 No 104, Sch 3.
Sec 6	Ins 1985 No 102, sec 3. Am 1995 No 11, Sch 1; 1996 No 125, Sch 4.1.
Sch 1, heading	Subst 1984 No 130, Sch 1 (5).
Sch 1	Subst 1973 No 70, sec 7 (c).
Sch 2	Ins 1984 No 130, Sch 1 (6).
Sch 3	Ins 1985 No 216, Sch 1 (6).
Sch 4	Ins 1987 No 228, Sch 1 (6).
Sch 5	Ins 1988 No 127, Sch 1 (5).
Sch 6	Ins 1990 No 34, Sch 1 (4).
Sch 7	Ins 1996 No 55, Sch 1 (3).
Sch 8	Ins 1996 No 55, Sch 1 (3). Subst 1997 No 37, Sch 2 [5]; 1998 No 79, Sch 2.2. Am 1998 No 81, Sch 2 [2].
Sch 9	Ins 1997 No 37, Sch 2 [5]. Subst 1998 No 79, Sch 2.2. Am 1998 No 81, Sch 2 [2].
Sch 10	Ins 2004 No 33, Sch 2.1 [3].
Sch 11	Ins 2005 No 42, Sch 2 [4].
Sch 12	Ins 2007 No 22, Sch 3 [3].
Sch 13	Ins 2008 No 122, Sch 3.1 [4].