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STATE TAXATION AND OTHER ACTS AMENDMENT ACT 2012 (NO. 76 OF 2012)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Purpose
2. Commencement
PART 2--LAND TAX ACT 2005
3. Definitions—Section 3
4. Definitions—Section 52
5. Principal place of residence exemption
6. Deferral of tax on certain residential land for 6 months
7. New section 55A inserted
8. Absence from principal place of residence
9. Exemption continues if land becomes unfit for occupation
10. Purchase of new principal residence
11. Sale of old principal residence
12. Unoccupied land subsequently used as principal residence
13. Partial exemption if land used for business activities
14. New section 62A inserted
15. Section 63 substituted
16. Recovery from lessee, mortgagee or occupier
17. Land held on trust
18. Transitional provision
PART 3--ROAD SAFETY ACT 1986
19. Definitions
20. Effecting registration, renewal or transfer
PART 4--TAXATION ADMINISTRATION ACT 1997
21. Permitted disclosures to particular persons
22. Objections concerning the value of property
23. Suspension of determination
24. Transitional provision
PART 5--TRUSTEE COMPANIES ACT 1984
25. New Division headings inserted in Part V
26. New section 26AA inserted
27. Transfer determinations
28. Consequential amendment of State Trustees (State Owned Company) Act 1994
PART 6--REPEAL
29. Repeal of amending Act
ENDNOTES
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