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Land Tax Act 2005
77Caravan parks
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77 Caravan parks
(1) Land is exempt land if the Commissioner determines that it is used as a registered caravan park.
(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.
(3) If the Commissioner is satisfied that only a part of land is used as a registered caravan park—
***registered caravan park*** means a caravan park within the meaning of the **Residential Tenancies Act 1997** that is registered in accordance with regulations made under section 515 of that Act.