Land owned by a non-profit club or society qualifies for exemption from land tax under s 13(1)(g)(i) of the Land Tax Act 1915 (Qld) where the club genuinely intends to erect and occupy a building on the land, even though no building exists at the relevant assessment date. The expression 'as a site for' contains an element of futurity and does not require an existing building.
The full text is available to signed-in members, including the 6 later cases that cite this judgment.
2 of the 6 citing cases carry a classified treatment. How each court treated it is available to signed-in members.