Land Tax Act 1956 No 27



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   Definition
In this Act, tax threshold means the tax threshold determined in accordance with section 62TB of the Land Tax Management Act 1956.
s 2A: Ins 1998 No 81, Sch 2 [1].
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(1B)    (Repealed)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(3)    (Repealed)
s 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].
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)
s 3AA: Ins 1984 No 130, Sch 1 (2). Am 1985 No 216, Sch 1 (1); 1999 No 10, Sch 3 [2].
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)
s 3AB: Ins 1985 No 216, Sch 1 (2). Am 1987 No 228, Sch 1 (1); 1999 No 10, Sch 3 [3].
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)
s 3AC: Ins 1987 No 228, Sch 1 (2). Am 1988 No 127, Sch 1 (1); 1999 No 10, Sch 3 [4].
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)
s 3AD: Ins 1988 No 127, Sch 1 (2). Am 1990 No 34, Sch 1 (1); 1999 No 10, Sch 3 [5].
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)
s 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].
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)
s 3AF: Ins 1996 No 55, Sch 1 (2). Am 1997 No 37, Sch 2 [2] [3]; 1999 No 10, Sch 3 [7].
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)
s 3AG: Ins 1996 No 55, Sch 1 (2). Subst 1997 No 37, Sch 2 [4]. Am 1999 No 10, Sch 3 [8].
3AH   Levy of land tax after 31 December 1999
(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) 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) 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)
s 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].
3A–5   (Repealed)
s 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).
s 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).
s 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).
s 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).
s 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.
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.
s 6: Ins 1985 No 102, sec 3. Am 1995 No 11, Sch 1; 1996 No 125, Sch 4.1.
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
sch 1, hdg: Subst 1984 No 130, Sch 1 (5).
sch 1: Subst 1973 No 70, sec 7 (c).
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
sch 2: Ins 1984 No 130, Sch 1 (6).
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
sch 3: Ins 1985 No 216, Sch 1 (6).
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
sch 4: Ins 1987 No 228, Sch 1 (6).
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
sch 5: Ins 1988 No 127, Sch 1 (5).
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
sch 6: Ins 1990 No 34, Sch 1 (4).
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
sch 7: Ins 1996 No 55, Sch 1 (3).
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
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].
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
sch 9: Ins 1997 No 37, Sch 2 [5]. Subst 1998 No 79, Sch 2.2. Am 1998 No 81, Sch 2 [2].