VICIn ForceAct
Land Tax Act 2005
67Exemption of primary production land in an urban zone in greater Melbourne
Start here
Get a plain-English read of 67
Turn the raw legal text into a practical explanation grounded in Land Tax Act 2005.
67 Exemption of primary production land in an urban zone in greater Melbourne
(a) the land comprises one parcel that is—
(i) wholly or partly in greater Melbourne; and
(ii) wholly or partly in an urban zone; and
(iii) used solely or primarily for the business of primary production; and
(b) the owner of the land meets the requirements in—
(i) if the owner is a natural person not acting in the capacity as trustee of a trust to which the land is subject—section 67A; or
(ii) if the owner is a proprietary company not acting in the capacity as trustee of a trust to which the land is subject—section 67B; or
(iii) if the owner is a trustee of a superannuation trust to which the land is subject—section 67C; or
(iv) if the owner is a trustee of a discretionary trust to which the land is subject—section 67D; or
(v) if the owner is a trustee of a trust (other than a discretionary trust or superannuation trust) to which the land is subject or a unit trust scheme to which the land is subject—section 67E.
(2) For the purposes of this section, a reference to the owner of land does not include a reference to—
S. 67A inserted by No. 46/2019 s. 25.