Independent living units owned by a charitable organisation and occupied by aged persons as residences are 'occupied exclusively for charitable purposes' under s 87(1)(d) of the Local Government Act 1993 (Tas) and are exempt from general rates. The provision does not require the owner and occupier to be the same entity; the word 'for' means 'on account of', so the requirement is satisfied if the occupation is exclusively on account of the owner's charitable purpose. The lease/licence distinction in the occupancy agreements is not determinative.
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