Land on which outdoor sporting or recreational facilities are being constructed but have not been completed is not 'used for out-door sporting recreation or cultural purposes or similar out-door activities' within s 9(1)(g) of the Land Tax Act 1958 (Vic) and is not exempt from land tax during the construction phase. The exemption requires actual current use of the land for the specified purposes at the relevant date, not merely construction or development preparatory to such use. The word 'purposes' in the composite phrase takes colour from the word 'activities', importing a requirement of current rather than future use.
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