1 Name of Act
2 Construction
3 Definitions
3A Special trust—meaning
3B Concessional trust—meaning
4 Taxation Administration Act 1996
4A–6 (Repealed)
7 Land tax on taxable value of land
8 Date of ownership for purposes of land tax
9 Taxable value
9AA Average value of land
9A Concession for unutilised land value
9B Strata
9BA Colliery holdings
9C Reduction in land value for flats on mixed development land or mixed use land
9D Reduction in land value for single dwellings on mixed use land
10 Land exempted from tax
10AA Exemption for land used for primary production
10A Land used for several purposes
10B Taxation of land owned by SAS Trustee Corporation
10C (Repealed)
10CA Taxation of land owned by Sydney Harbour Foreshore Authority
10D Taxation of land owned by certain statutory corporations
10E Taxation of land acquired for Urban Land Council
10F–10O (Repealed)
10P Limitation on exemption for charitable, educational, religious or non-profit bodies
10Q Low cost accommodation—exemption/reduction
10R Retirement villages—exemption/reduction
10S Tax liability in respect of certain housing schemes
10T, 10U (Repealed)
11 Limitation of exemption
12 Taxpayer to furnish returns
13 (Repealed)
14 Assessments to be made
15 Notice of assessment to contain certain matters
16–19 (Repealed)
20 Owner of freehold
21 Conditional purchases etc
21A Company title units taken to be strata lots
21B Joint owners of block of flats deemed to be owners of strata lots
21C Liability of lessees of land owned by Crown or council
21D Liability of lessees of leasehold strata lots
22 Mortgagees
23 Mortgages
24 Trustees
25 Equitable owner
25A Classification of trust as special trust
26 Purchaser and vendor
27 Joint owners
28 (Repealed)
29 Related companies
30–32 (Repealed)
33 Deductions to prevent double taxation
34 Meaning of land tax payable in respect of certain land
35–38D(Repealed)
Part 6 Collection and recovery of land tax
39 Date for payment of land tax
40 Discount for early payment
41–44 (Repealed)
45 Statutes of limitations
46 Remedy against other persons where taxpayer makes default
46A (Repealed)
47 Land tax to be first charge on land
48, 49 (Repealed)
50 Waiver, deferral and writing off of land tax in hardship cases
50A (Repealed)
51 Definition of land tax for certain purposes of this Part
52, 53 (Repealed)
54–62HE(Repealed)
Division 3 Unutilised value allowances
62I Purpose and interpretation of Division
62J Land that is eligible to have unutilised value ascertained
62K Unutilised value allowance to be ascertained on application of owner
62L How unutilised value allowance is ascertained
62M Unutilised value allowance to be reascertained in certain cases
62N Unutilised value allowance can be objected to
62O–62S(Repealed)
Division 4A Tax threshold and premium rate threshold
Note
62T (Repealed)
62TA Determination of change in NSW property values—pre-2004
62TB Tax threshold—pre-2005 land tax year
62TBA Tax threshold—2006 land tax year and subsequent land tax years
62TBB Determination of indexation factor
62TBC Premium rate threshold—2009 land tax year and subsequent land tax years
62TC Definition
62U–62X (Repealed)
62Y Powers of entry and investigation
62Z, 62ZA (Repealed)
63, 63A (Repealed)
63B Application of Act to persons or bodies having Crown immunity
64 Agents and trustees
65 (Repealed)
65A (Repealed)
66, 67 (Repealed)
68 Valuer-General to furnish copies of Register of Land Values to Chief Commissioner
68A Keeping of records by owners of land
69–71 (Repealed)
72 Failure to furnish returns or information
73–75 (Repealed)
76, 77 (Repealed)
78 General penalty
79, 80 (Repealed)
81 Repeals and refunds
82 Regulations
83 Savings and transitional provisions
Schedule 1AA Family unit trusts—special provisions
Schedule 1A Principal place of residence exemption