Land Tax Act 2000

Land tax is not payable in respect of the following:

principal residence land or primary production land owned 50% or more by a person in receipt of – a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or a card that is prescribed to be equivalent to the card referred to in subparagraph (i);

principal residence land or primary production land, 50% or more of which is owned by a person who is – in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and totally and permanently incapacitated;

land used for the purposes of a retirement village;

land used for purposes which are ancillary to the purposes of a retirement village;

Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes;

land in respect of which land tax was not levied pursuant to section 10(1)(q)(ix) of the Land and Income Taxation Act 1910.