Exemption of light rail system from payment of rates and land tax
104S Exemption of light rail system from payment of rates and land tax
For the purpose of the application of the provisions of the following Acts relating to the payment of rates and taxes, land used or under construction for a light rail system is to be regarded as Crown land not leased for private purposes—
the Local Government Act 1993,
the Water Board (Corporatisation) Act 1994,
the Hunter Water Board (Corporatisation) Act 1991,
the Land Tax Management Act 1956,
any other Act prescribed by the regulations.
This section does not apply to land used or under construction for administrative offices, workshops and other maintenance facilities, vehicle depots or other purposes prescribed by the regulations.
The Minister may determine any dispute concerning the application of this section to any particular land.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
This Act’s bill:Explanatory memorandum
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