Land Tax Act 2010
sec.54Moveable dwelling parks
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sec.54 Moveable dwelling parks
This section applies to land that is used predominantly as a moveable dwelling park, if more than 50% of the sites in the moveable dwelling park are occupied, or solely available for occupation, for residential purposes for periods longer than 6 weeks at a time. The land is exempt land. In this section— caravan see the Residential Tenancies and Rooming Accommodation Act 2008 , section 7 . manufactured home see the Manufactured Homes (Residential Parks) Act 2003 , section 10 . moveable dwelling park means a place where caravans or manufactured homes are situated for occupation on payment of consideration. site , for a moveable dwelling park, means a site in the moveable dwelling park where a caravan or manufactured home is, or is intended to be, situated. (sec.54-ssec.1) This section applies to land that is used predominantly as a moveable dwelling park, if more than 50% of the sites in the moveable dwelling park are occupied, or solely available for occupation, for residential purposes for periods longer than 6 weeks at a time. (sec.54-ssec.2) The land is exempt land. (sec.54-ssec.3) In this section— caravan see the Residential Tenancies and Rooming Accommodation Act 2008 , section 7 . manufactured home see the Manufactured Homes (Residential Parks) Act 2003 , section 10 . moveable dwelling park means a place where caravans or manufactured homes are situated for occupation on payment of consideration. site , for a moveable dwelling park, means a site in the moveable dwelling park where a caravan or manufactured home is, or is intended to be, situated.