LAND
TAX – HERITAGE RESTRICTED LAND
REVENUE
RULING NO. LT46
HERITAGE
RESTRICTED LAND
(Sections
59 & 60 Land Tax Management Act 1956)
PREAMBLE
1. When land that
has heritage significance becomes the subject of a permanent
conservation order under the Heritage Act 1977, a heritage value is
determined which is used for land tax purposes.
2. Effective from
the 1993 tax year, land which is subject to an interim conservation
order will be entitled to have a heritage value determined in the
same manner as land which is the subject of a permanent conservation
order.
3. Also effective
from the 1993 tax year, land which is restricted by a planning
instrument because of its heritage significance but is not subject to
the Heritage Act 1977 is entitled to have its land value determined
taking this restriction into account. Such land is known as "heritage
restricted land".
4. This Ruling
outlines how to apply to have the land value for "heritage
restricted land" determined and explains the conditions that
must be met.
RULING
5. Owners must apply
each year for a determination of a "heritage restricted"
value and the land must qualify as "heritage restricted land"
at the 31 December immediately preceding the tax year.
6. A standard
application form requesting a determination of a "heritage
restricted" value is attached to this Ruling. The application,
which is in the form of a statutory declaration, should be posted to
the Chief Commissioner at the following address:
Office
of State Revenue
Revenue
Advisory Services
Post
Bag 5215
Parramatta
NSW 2124
but may also be
lodged at any branch of the Office of State Revenue from where
additional copies of the form can be obtained.
B.Buchanan
for CHIEF
COMMISSIONER OF LAND TAX
19 April 1993.
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PLEASE
NOTE: This form is now invalid - for a current form, please
(FORM
60) CLIENT No:____________
TAX
YEAR:____________
APPLICATION
FOR DETERMINATION OF THE LAND VALUE FOR HERITAGE RESTRICTED LAND
(Section
60 of the Land Tax Management Act, 1956)
STATUTORY
DECLARATION
(Please
strike out the choice not applicable to you wherever the symbol *
appears.)
I/We*
.................................................................................................................
of
.......................................................................................................................
(current
address)
apply
for the concession provided by the above Act for land at
..............
..............................................................................................................
(address of the land
for which the claim is made)
being
land described as Lot No .......... Plan No ............ and do
hereby
solemnly
and since rely declare that as at 31 December ...... the following
details
are correct:
1. the land was used for
the purposes of
...............................................
........................................................................................................
2. the
land was "heritage restricted", as defined (please
see reverse
side
for definition):
3. the land was not the
subject of an interim or permanent
conservation
order
under the Heritage Act 1977; and
It
is further declared that a letter from the local council is attached
showing
the name of the Planning Instrument restricting the use of the land
and
providing details of those restrictions.
I/We*
make this solemn declaration, conscientiously believing the same to
be
true,
and by virtue of the provisions of the Oaths Act 1900.
................................................
...................................................
(DECLARANT'S
SIGNATURE) (DECLARANT'S SIGNATURE)
Made
and Signed before me this ........... day of ............... 19 ....
.
..........................................
JUSTICE
OF THE PEACE
DEFINITION
UNDER SECTION 60 OF THE LAND TAX MANAGEMENT ACT, 1956
Land
is "heritage-restricted" as at a particular date if the
Chief Commissioner has determined that it would be reasonable to make
....... assumptions ....... in respect of the land as at that date
because of any provision of a planning instrument concerned with the
heritage significance or heritage value of the land or any building,
work or any thing on or in the land.
Those
assumptions are:
(a) that the land may be
used only for the purpose, if any, for
which
it was used when the value is determined;
(b) that all improvements
on that land when the value is determined
may
be continued and maintained in order that the use of that
land
as referred to in paragraph (a) may be continued;
(c) that no improvements,
other than those referred to in paragraph
(b),
may be made to or on that land.