Page 3629 - Week 09 - Thursday, 23 August 2018
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land tax was charged on parts of a house that were rented out and (ii) when did this change and how was the amount of land tax payable determined.
Mr Barr: The answer to the member’s question is as follows:
(a) Land tax is chargeable in respect of a parcel of land if one of the dwellings on a block with multiple dwellings is rented. The amount of land tax payable is in proportion to the rented floor area, determined in accordance with formula described in the Land Tax Act 2004, section 15.
(b) Land tax is chargeable in respect of a single dwelling on a block that is occupied by a person or persons other than the owners of the property.
(i) Land tax is determined using the standard formula of multiplying the Average Unimproved Value of the parcel by the relevant Percentage Rate, plus a Fixed Charge.
(ii) No.
(iii) The amount of rent may be relevant. A parcel of land is land tax exempt if it is occupied by a person who does not pay rent, or is liable only to pay the rates, repairs, maintenance and insurance in relation to the parcel.
(iv) No. Land tax is generally not charged if part of a house is rented to a boarder or lodger who shares common areas with the owner e.g. laundry, kitchen, bathroom. In this situation, the house will be treated as the owner’s principal place of residence and will be exempt from land tax. However, if a part of a house is its own separate dwelling e.g. a granny flat or self-contained section with own kitchen and bathroom, land tax will be payable on that part of the house that is rented, as per the answer in (a).
Save for the exceptions in (iii) and (iv) there has not been a time in the past when land tax was not charged in the situations described in (a) and (b).
Questions without notice taken on notice
Crime—motorcycle gangs
Mr Gentleman (in reply to a question by Mr Hanson on Thursday, 2 August 2018):
I am advised that ACT Policing are investigating a physical altercation between six criminal gang members and/or associates on Anketell Street, Tuggeranong, on Friday 6 July 2018.
As investigations are ongoing it would be inappropriate to provide further commentary.
Canberra Hospital—radiology department
Ms Fitzharris (in reply to a question and supplementary questions by Mrs Dunne and Mr Milligan on Tuesday, 14 August 2018):
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