The Supreme Court refused leave to appeal from NTCAT's finding that land owned by a registered not-for-profit community housing provider and leased at below-market rents for social and affordable housing was used for a 'non-commercial purpose' under s 222(1)(g) of the Local Government Act 2019 (NT) and therefore exempt from council rates. The Court held that whether letting of residential property amounts to a 'non-commercial purpose' is a question of fact to be assessed objectively on the evidence in each case — residential renting is not inherently excluded from the exemption. The Court also confirmed that s 222 deliberately distinguishes between public housing provided by the Territory (not exempt under s 222(1)(a)(ii)) and housing provided by registered charities (potentially exempt under s 222(1)(g)), and that definitions from the Housing Act 1982 (NT) should not be imported into the Local Government Act's self-contained rating exemption regime.
The full text is available to signed-in members, including the 1 later case that cites this judgment.