10Land exempted from tax

10 Land exempted from tax

10 Land exempted from tax

(1) Except where otherwise expressly provided in this Act the following lands shall, subject to sections 10B, 10D, 10E and 10P, be exempted from taxation under this Act—

(a) (Repealed)

(b) land owned by any marketing board constituted under the Rice Marketing Act 1983, an agricultural industry services committee constituted by the Agricultural Industry Services Act 1998 or Local Land Services,

(c) land owned by or in trust for a public health organisation within the meaning of the Health Services Act 1997,

(c1) (Repealed)

(d) land owned by or in trust for a charitable body,

(e) land owned by or in trust for a religious society if the society, however formed or constituted, is carried on solely for religious, charitable or educational purposes, including the support of the aged or infirm clergy or ministers of the society, or their wives or widows or children, and not for pecuniary profit,

(f) land owned by or in trust for, and used and occupied solely by—

(i) an association of employers or employees registered as an organisation under Part IX of the Industrial Relations Act 1988 of the Commonwealth,

(ii) (Repealed)

(iii) an industrial organisation of employers or employees within the meaning of the Industrial Relations Act 1996,

(iv) Unions NSW or any other association of bodies of a kind referred to in subparagraph (i) or (iii), or

(v) a company in which shares representing not less than 85 per cent of the paid-up capital thereof are held by or in trust for a body referred to in subparagraph (i), (iii) or (iv),

not being land of which any part is used for the purpose of a commercial activity open to members of the public,

(f1) land owned by the New South Wales Aboriginal Land Council or a Local Aboriginal Land Council constituted under the or a registered native title body corporate within the meaning of the of the Commonwealth,