18Exempt trust land

18 Exempt trust land

Land tax is not payable in respect of the following:

(a) [Section 18 Amended by No. 36 of 2004, s. 31, Applied:01 Jul 2005] [Section 18 Amended by No. 8 of 2008, s. 32, Applied:01 Jul 2008] land used for purposes related to a medical establishment or convalescent home and owned by, or in trust for or vested in, any person or body having the management or control of the medical establishment or convalescent home;

(b) land owned by, or in trust for or vested in, a religious denomination or religious society and used solely –

(i) for religious, charitable or educational purposes; or

(ii) for the support of aged or infirm clergy or ministers of the religious denomination or religious society or their spouses, widows, widowers or dependent children; or

(iii) as a place of worship for members of the religious denomination, religious society or a religious order; or

(iv) as a place of residence for clergy or ministers of the religious denomination or religious society or for members of a religious order;

(c) land owned by, or in trust for or vested in, a religious denomination or religious society, the proceeds of which are applied for a purpose specified in paragraph (b) ;

(d) land owned by, or in trust for or vested in, a charitable institution and that is –

(i) exempt from the payment of income tax under the Income Tax Assessment Act 1997 of the Commonwealth; and

(ii) used solely for charitable purposes;

(e) land vested in trust for public purposes;

(f) [Section 18 Amended by No. 36 of 2004, s. 31, Applied:01 Jul 2005] land used solely for non-profit educational purposes and owned by, or in trust for or vested in, a person or body having the ownership, management or control of an educational institution;