Land Tax Act 2010
sec.56Recreational and public land
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sec.56 Recreational and public land
This section applies to land that is— owned by or held in trust for a person or society; and used or occupied by the person or society solely as the site of 1 or more of the following— a public library, institute or museum; a showground; a public cemetery or public burial ground; a public garden, public recreation ground or public reserve; a public road; a fire brigade station. Also, this section applies to land that is solely the site of a building owned, or held in trust for, and occupied by a society, club or association not carried on for monetary profit. The land is exempt land. (sec.56-ssec.1) This section applies to land that is— owned by or held in trust for a person or society; and used or occupied by the person or society solely as the site of 1 or more of the following— a public library, institute or museum; a showground; a public cemetery or public burial ground; a public garden, public recreation ground or public reserve; a public road; a fire brigade station. (sec.56-ssec.2) Also, this section applies to land that is solely the site of a building owned, or held in trust for, and occupied by a society, club or association not carried on for monetary profit. (sec.56-ssec.3) The land is exempt land.
- (a) owned by or held in trust for a person or society; and
- (b) used or occupied by the person or society solely as the site of 1 or more of the following— (i) a public library, institute or museum; (ii) a showground; (iii) a public cemetery or public burial ground; (iv) a public garden, public recreation ground or public reserve; (v) a public road; (vi) a fire brigade station.
- (i) a public library, institute or museum;
- (ii) a showground;
- (iii) a public cemetery or public burial ground;
- (iv) a public garden, public recreation ground or public reserve;
- (v) a public road;
- (vi) a fire brigade station.
- (i) a public library, institute or museum;
- (ii) a showground;
- (iii) a public cemetery or public burial ground;
- (iv) a public garden, public recreation ground or public reserve;
- (v) a public road;
- (vi) a fire brigade station.