Land Tax Act 2010
sec.48Exemption for land owned by or for exempt charitable institution under repealed Act
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sec.48 Exemption for land owned by or for exempt charitable institution under repealed Act
This section applies to vacant land that was, on 29 June 1989, owned by or held in trust for an exempt charitable institution under the repealed Land Tax Act 1915 . The land is exempt land if it is not used by the institution for any purpose other than an exempt purpose. (sec.48-ssec.1) This section applies to vacant land that was, on 29 June 1989, owned by or held in trust for an exempt charitable institution under the repealed Land Tax Act 1915 . (sec.48-ssec.2) The land is exempt land if it is not used by the institution for any purpose other than an exempt purpose.