78CEmergency housing

78C Emergency housing (a) it is used exclusively for accommodation— (i) that is owned, controlled or managed by a charitable institution, participating registered agency or public statutory authority; and (ii) that is occupied or available for occupation by a person experiencing homelessness or being subjected to family violence or at risk of experiencing homelessness or being subjected to family violence; and (iii) that is provided for occupation on a non-permanent basis; and (iv) for which any rent payable is less than the market rate; or (2) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies. (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. ***participating registered agency*** has the same meaning as in section 4(1) of the **Housing Act 1983**. Pt 4 Div. 6 (Heading) repealed by No. 48/2025 s. 39(1). S. 78D inserted by No. 50/2024 s. 40.