📜 Business Tax Review (Assessment) Bill 2003
Assented toLABill 17512 March 2003
This Bill implements recommendations from the Business Tax Review regarding payroll tax and land tax. It abolishes a land tax concession for land developers and introduces a land tax exemption for life tenancies held in trust where the property is the principal residence of the life tenant.
Impact
Land developers will be affected by the removal of the land tax concession. Life tenants in trusts will benefit from the new land tax exemption. The changes aim to improve the efficiency, equity, and simplicity of the State’s tax system.
Key Changes
["Abolishes the land tax concession for newly subdivided land.", "Introduces a land tax exemption for life tenancies held in trust where the property is used as the principal place of residence of the life tenant.", "Amends the Land Tax Assessment Act 2002 to reflect these changes."]
Parliamentary Progress
- LA Second Reading MovedLA12 Mar 2003
- LA IntroducedLA12 Mar 2003
- LA Second Reading AgreedLA8 Apr 2003
- LA Consideration in DetailLA8 Apr 2003
- LA Third ReadingLA9 Apr 2003
- LC Second Reading MovedLC10 Apr 2003
- LC Second Reading AgreedLC13 June 2003
- LC Third ReadingLC24 June 2003
Affected Sectors
financehousingconstruction
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