Land Tax Act 2010
sec.46Meaning of exempt purpose
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sec.46 Meaning of exempt purpose
In this division— exempt purpose means each of the following— activities of a religious nature; a public benevolent purpose; an educational purpose; conducting a kindergarten; the care of sick, aged, infirm, afflicted or incorrigible people; the relief of poverty; the care of children by— being responsible for them on a full-time basis; and providing them with all necessary food, clothing and shelter; and providing for their general wellbeing and protection; another charitable purpose or promotion of the public good; providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) .
- (a) activities of a religious nature;
- (b) a public benevolent purpose;
- (c) an educational purpose;
- (d) conducting a kindergarten;
- (e) the care of sick, aged, infirm, afflicted or incorrigible people;
- (f) the relief of poverty;
- (g) the care of children by— (i) being responsible for them on a full-time basis; and (ii) providing them with all necessary food, clothing and shelter; and (iii) providing for their general wellbeing and protection;
- (i) being responsible for them on a full-time basis; and
- (ii) providing them with all necessary food, clothing and shelter; and
- (iii) providing for their general wellbeing and protection;
- (h) another charitable purpose or promotion of the public good;
- (i) providing a residence to a minister, or members of a religious order, who is or are engaged in an object or pursuit of a kind mentioned in any of paragraphs (a) to (h) .
- (i) being responsible for them on a full-time basis; and
- (ii) providing them with all necessary food, clothing and shelter; and
- (iii) providing for their general wellbeing and protection;