Land that is exempt from rating—Act, s 93

Current

For section 93(3)(j)(ii) of the Act, the following land is exempted from rating—

(a)

land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes—

(i)

religious purposes, including, for example, public worship;

(ii)

the provision of education, health or community services, including facilities for aged persons and persons with disabilities;

(iii)

the administration of the religious entity;

(iv)

housing incidental to a purpose mentioned in subparagraphs (i) to (iii);

(b)

land vested in, or placed under the management and control of, a person under an Act for—

(i)

a public purpose that is a recreational or sporting purpose; or

(ii)

a charitable purpose;

(c)

land used for the purposes of a public hospital if—

(i)

the public hospital is—

(A)

part of a private hospital complex; or

(B)

a private and public hospital complex; and

(ii)

the land used for the purposes is more than 2ha and is separated from the rest of the complex;

(d)

land owned by a community organisation if the land is less than 20ha and is used for providing the following—

(i)

accommodation associated with the protection of children;

(ii)

accommodation for students;

(iii)

educational, training or information services aimed at improving labour market participation or leisure opportunities;

(e)

land used for a cemetery.

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