(a) in relation to the value of land for the purposes of determining the amount of land tax, other than foreign investor land tax, that is payable – the value as calculated under section 23 ; or
(b) in relation to the value of land for the purposes of determining the amount of land tax, that is foreign investor land tax, that is payable – the value of the land as calculated under section 16A(2)(b) or , as applicable;
charitable institution is an institution that, in the opinion of the Commissioner, is established solely for charitable purposes and not for profit or gain;
community service organisation means an organisation, association, society or club that, in the opinion of the Commissioner, is established for community service purposes;
(a) a room or suite of rooms designed or adapted for separate occupation; and
(b) any separate car parking accommodation or other separate facility located on or within the same parcel of land as that on which the building containing the room or suite of rooms is constructed;
home-unit company means a company in which all the issued shares are owned by persons each of whom has an exclusive right to occupy a flat which forms part of a building on land owned by a home-unit company;
[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008]private hospital means premises at which a person is provided for fee, gain or reward with medical, surgical or other treatment, or accommodation for the purposes of such treatment, and with ancillary nursing care but does not include –
(a) such premises conducted by or on behalf of the State or the Commonwealth; or
[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008]residential care service means premises where accommodation and personal care or nursing are provided to an elderly person who is not a member of the immediate family of the proprietor of the service, but does not include a service providing accommodation for persons otherwise living independently, even though the provision of accommodation may or may not include domestic services such as the preparation of meals, cleaning services and laundry services;
[Section 3 Amended by No. 8 of 2008, s. 29, Applied:01 Jul 2008]retirement village means a complex of residential premises, including adjacent land, established for retired persons and their spouses, or predominantly for retired persons and their spouses –
(a) if before or on becoming a resident of the complex a retired person or spouse, or both, is required to pay a contribution to the operator of the complex; and
(b) if any one or more of the following situations apply:
(i) a residential premises in the complex is occupied by a retired person and spouse by reason of a contract, lease or licence for the residency of the premises to which the retired person or spouse, or both, is a party;
(ii) a residential premises in the complex is occupied by a retired person and spouse by a right of occupation conferred by the ownership of shares by the retired person or spouse, or both;
(iii) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to a right or option of the operator to buy back those premises;
(iv) a residential premises in the complex is purchased from the operator of the complex by a retired person or spouse, or both, subject to conditions restricting the right of the retired person or spouse, or both, to dispose of those premises;
(a) by an act done by any means by the transferor with that intention, regardless of whether or not consideration is given; or
(b) by operation of law, including but not limited to a transfer on forfeiture of the land under an Act, on inheritance or descent on the death of the person, on the bankruptcy or administration of the person and on the order of a court;
trustee includes –
(a) a person appointed or constituted trustee by any act of parties, order, declaration of a court or operation of law; and
(b) an executor or administrator, guardian, committee, receiver or liquidator; and
(c) a person who –
(i) has the administration or control of income affected by any express or implied trust; or
(ii) is acting in any fiduciary capacity; or
(iii) has the possession, control or management of the income of a person under any legal or other disability.