78DHousing provided for the relief of poverty

78D Housing provided for the relief of poverty (a) it is used exclusively for accommodation— (i) that is owned, controlled or managed by a charitable institution; and (ii) that is provided solely for the charitable purpose of the relief of poverty; and (iii) that is occupied or available for occupation by a person in need of relief from poverty; 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. New Pt 4 Div. 6 (Heading) inserted by No. 48/2025 s. 39(2). Division 6—Public, government and municipal land