The public purpose exemption from rates under s 6.26(2) of the Local Government Act 1995 (WA) must be assessed by reference to the purpose for which the specific land subject to the rate notice is used or held at the rating time, not by reference to the purpose of the broader project at its inception. A development agreement between the Crown and a private developer that resembles a private subdivision — where the State sets in motion an essentially private development — is primarily a private purpose notwithstanding that the State's initial motivation included public benefit. An exclusive licensee who carries out works, erects fencing, and exercises control over access to Crown land is in 'occupation' of that land for rating purposes.
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