10Land that is not subject to the levy

10 Land that is not subject to the levy

(1) The following land is not land in respect of which the levy is payable—

S. 10(1)(a) amended by No. 41/2013 s. 31(1)(a).

(a) state owned land including—

(i) land of the Crown; or

(ii) land of a public body—

except where that land is leased, subleased, licensed or sublicensed to any person other than the Commonwealth or a public body;

Note to s. 10(1)(a) inserted by No. 34/2014 s. 16.

Except as provided in section 10, state owned land that is leased, subleased, licensed or sublicensed to any person is land in respect of which levy is payable because the person who leases, subleases, licences or sublicenses that land is, or is taken to be, the owner of the land—see section 19 and the definition of owner in section 4 which specify when a licensee or sublicensee of Crown land is an owner or taken to be an owner of land that is Crown land for the purposes of this Act.

(b) Commonwealth land;

S. 10(1)(ba) inserted by No. 41/2013 s. 31(1)(b), amended by No. 40/2022 s. 54(1)(a).

(ba) land owned by Homes Victoria that is leased to an individual or registered agency for the purpose of public housing;

S. 10(1)(bb) inserted by No. 41/2013 s. 31(1)(b), amended by No. 40/2022 s. 54(1)(b).

(bb) land leased to Homes Victoria by the Crown, a public body or the Commonwealth that is subleased to an individual or registered agency for the purpose of public housing;

(c) any parcel of land that has been allocated an exempt land use classification;

(d) any other land exempted by the regulations.

(2) In this section—

controlled has the same meaning as it has in the Australian Accounting Standards as issued by the Australian Accounting Standards Board;

S. 10(2) def. of Director of Housing inserted by No. 41/2013 s. 31(2)(a), repealed by No. 40/2022 s. 54(2)(a).

S. 10(2) def. of Homes Victoria inserted by No. 40/2022 s. 54(2)(b).

Homes Victoria means the body corporate established under section 9(2) of the Housing Act 1983;

S. 10(2) def. of public body amended by No. 41/2013 s. 31(2)(b).

public body means—

(a) a controlled entity of the State which is classified as a General Government sector entity as defined and listed in the ; or