Land Tax Act 2000

Section 16C does not apply to general land on which a building is being lawfully used solely, or primarily, as one of the following premises:a commercial establishment whose primary purpose is to offer short-term accommodation, or lodging, to persons for consideration; a hostel or boarding house; premises that are primarily used, to provide residential accommodation, by or on behalf of – a school, within the meaning of the Education Act 2016; or TasTAFE, within the meaning of the Education Act 2016; or an institution within the meaning of the Higher Education Funding Act 1988 of the Commonwealth; a residential care service; a retirement village.

For the purposes of subsection (1), premises that are short stay premises, within the meaning of the Short Stay Accommodation Act 2019, are not a commercial establishment.