Land Tax - NSW - Definition of another City

The principal place of residence exemption (superseded)

An owner may be absent from his or her exempt residence for a period of up to six years and retain the PPR exemption. For example, an owner may be absent during an extended holiday or the owner may have taken an employment opportunity in another city.


Source: The principal place of residence exemption


Question: can experts please help me to understand the definition of another city based on the above exemption?

If our PPOR is in one of the city and move to different city on lease, will it meet residence exemption

Example City's
BLACKTOWN City
Penrith City
Liverpool City
Sydney City

 

The legislation doesn't mention 'another city'.

Read Schedule 1A LTMA

You are unlikely to qualify for the 6 years unless the property is not tenanted

 

Hi Terry,
PPRO is located in Liverpool city and tennated.
we are renting in BLACKTOWN City.
Do we qualify for the 6 years exemption?

 

Terry, in legislation there is no reference to another city but
Ruling number LT 082v3 (Clause 8) has reference to another city - https://www.revenue.nsw.gov.au/help-centre/resources-library/archive/lt082v3
Can't we use this as reference?

 

That is merely an example.
It is irrelevant whether you are in the same city or another.

 

@ozcsr007 - that ruling was superceded and valid on 31/12/2013-31/12/2013, it was replaced by The principal place of residence exemption and subsequently by The principal place of residence exemption which is still in force today.

Refer to Schd 1 Cl 8 (6) - (7a).

In short no unless you meet those requirements of the Act.

 

Another city would take on its ordinary meaning IF applicable. Another city would likely mean to live in a city, town or place that is not the same location as the former city.

The link provided above is old superceded law. The presnet ruling is here (plain english version)
The principal place of residence exemption

The income tests are very hard to meet AND must be applied for each year. In cases I have seen where a successful application has been initiated many have later been caught by the spouse / defacto rule which means their property fails the other residence rest. In order to meet the OSR income test its likely you will fail the ATO tests for a property being available for rent and at a arms length rate under a lease or lease like arrangement

 

Thanks everyone for clarification on my questions