Land Tax Act 2000
19Other exempt land
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19 Other exempt land
Land tax is not payable in respect of the following:
(a) [Section 19 Amended by No. 21 of 2011, s. 18, Applied:01 Jul 2011] principal residence land or primary production land owned 50% or more by a person in receipt of –
(i) a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or
(ii) a card that is prescribed to be equivalent to the card referred to in subparagraph (i) ;
(b) [Section 19 Amended by No. 21 of 2011, s. 18, Applied:01 Jul 2011] principal residence land or primary production land, 50% or more of which is owned by a person who is –
(i) in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and
(ii) totally and permanently incapacitated;
(ba) [Section 19 Amended by No. 8 of 2008, s. 33, Applied:01 Jul 2008] land used for the purposes of a retirement village;
(bb) [Section 19 Amended by No. 8 of 2008, s. 33, Applied:01 Jul 2008] land used for purposes which are ancillary to the purposes of a retirement village;
(c) Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes;
(d) [Section 19 Amended by No. 64 of 2002, Sched. 1, Applied:31 Dec 2002] [Section 19 Amended by No. 40 of 2006, s. 23, Applied:01 Jul 2007] [Section 19 Amended by No. 40 of 2012, s. 10, Applied:22 Nov 2012] . . . . . . . .
(e) land in respect of which land tax was not levied pursuant to .