Land Tax Act 2004

The following parcels of land are exempt from land tax imposed under section 9:

a parcel of land if exempted under the following provisions:

section 11A (Principal place of residence exemption);

section 11B (Moving out of principal place of residence);

section 11C (Moving into principal place of residence—new owner);

section 11CA (Moving into principal place of residence—ending rental);

section 11D (Exemption after death of owner);

section 11G (Exemption for life tenant);

section 11H (Exemption if nil or nominal rent paid);

section 11I (Exemption if land becomes unfit for occupation);

a parcel of residential land owned by an individual if the parcel is exempted under section 13 (Decision on compassionate application) in relation to the parcel;

An exemption under s 13 is for 1 year or less.

a parcel of land if exempted under section 13A (Exemption for land provided for affordable community housing);

a parcel of rural land;

a parcel of land owned by the housing commissioner under the Housing Assistance Act 2007;

a parcel of land owned or leased by an entity declared under the Duties Act 1999, section 73A (Transfers etc to entities for community housing);

a parcel of land leased for a retirement village;

a parcel of land leased for a nursing home;

a parcel of land leased for a nursing home and a retirement village;

a parcel of land leased by a religious institution or order to provide residential accommodation to a member of the institution or order and allow the member to perform his or her duties as a member of the institution or order;

a parcel of land, other than a parcel of residential land leased to a corporation or trustee, being used for a purpose prescribed under the regulations.

In this section:

are approved, or taken to be approved, as a nursing home under the National Health Act 1953 (Cwlth); and

are built on land under a lease that allows the use of the land—

for residential accommodation and nursing care for patients who, because of infirmity or illness, disease, incapacity or disability have a continuing need for nursing care; and

if the land is also used, or to be used, as a retirement village—for residential retirement accommodation.

that is intended predominantly for retired people who are at least 55 years old, or couples, at least 1 of whom is at least 55 years old; and

each of which is, or is to be, occupied or used under a sublease, licence or other arrangement (other than a lease); and

each of which is intended, and able, to be occupied as a home; and

that is built on land under a lease that allows the use of the land—

for residential retirement accommodation; and

if the land is also used, or to be used, for a nursing home—for residential accommodation and nursing care for patients who, because of infirmity or illness, disease, incapacity or disability have a continuing need for nursing care; and

from which no business activity is conducted by the lessee, other than a business connected with the conduct of—

a retirement village; or

if a nursing home is also conducted under the same lease—the nursing home.

rateable land leased for the purpose of primary production only; or

rateable land leased for the purpose of primary production and other purposes but used mainly for primary production; or

a parcel of rateable land included in the common property of a community title scheme under the Community Title Act 2001, if no parcel of land in the scheme is—

residential land; or

leased for a commercial purpose.

Section 15 (2) disapplies this section in certain circumstances.