This Act provides for the imposition and collection of a land tax upon relevant unimproved values as defined in sections 3C and 3CA, and for related matters such as administration, returns, assessment, objections and repeal.The Act is divided into 9 Parts: Part 1— Preliminary ; Part 2— Administration ; Part 3— The Land Tax ; Part 4— Returns, Assessments, And Liability ; Part 4a— Objections ; Part 5— Appeals ; Part 7— Collection And Recovery Of Tax ; Part 8— Miscellaneous; Part 9— Transitional Provision For Natural Resources And Other Legislation Amendment Act 2001.
Implemented by: Land Tax Regulation 1999. (2008-07-01)
Repealed by: Land Tax Act 2010. (2017-06-22)
Authors and Publishers
Office of the Queensland Parliamentary Counsel
Government of Queensland (Australia)