Land Tax Act 2000

Land tax is not payable in respect of the following:Crown land; public roads and public cemeteries that are not the property of any joint stock or public company; public recreation grounds and reserves held by a State Government body; land on which is built a public library or public museum; land owned by any association or society used solely by it for holding public exhibitions and not for profit or gain.

For the purpose of subsection (1) – land owned by or vested in a Government Business Enterprise is not – Crown land; or land the property of and occupied by or on behalf of the Crown; or land vested in trust for public purposes; and

In this section – State Government body means a State Service Agency, a statutory authority, a State-owned company or a Government Business Enterprise;State-owned company means a company incorporated under the Corporations Act that is controlled by the Crown, a Government Business Enterprise or a statutory authority or another company that is so controlled; statutory authority means a body or authority, whether incorporated or not, that is established or constituted by or under an Act or under the Royal Prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority but does not include a State Service Agency.