222Exempt land

222 Exempt land (1) The following land (exempt land) is exempt from rates: (a) Crown land that is: (i) vacant and not the subject of a lease; or (ii) occupied by the Territory for a public purpose (other than the provision of public housing); (b) land of the council, other than such land leased for a purpose that does not give rise to an exemption under some other provision of this section; (c) a public place consisting of: (i) a park, garden or reserve; or (ii) a playground or sports ground; or (iii) a cemetery; or (iv) a road; (d) land belonging to a religious body consisting of: (i) a church or other place of public worship; or (ii) a place of residence for a minister of religion associated with a church or other place of public worship; or

Local Government Act 2019 125 (iii) a place of residence for the official head in the Territory of the religious body; or (iv) an institution for religious teaching or training; (e) a hospital conducted by the Territory; (f) a medical clinic or health centre conducted by the Territory; (g) subject to subsections (3) and (4), land used for a non-commercial purpose by a public benevolent institution or a public charity that is registered with the Australian Charities and Not-for-profits Commission established under the Australian Charities and Not-for-profits Commission Act 2012 (Cth); (h) a kindergarten, a Government school, a non-Government school, a university or other tertiary educational institution or an early childhood service owned or operated by the Territory or owned or operated by a non-Government school; (i) land recognised by the council as a youth centre; (j) a public library or public museum; (k) the common property: (i) in a units plan or building development plan registered under the Real Property (Unit Titles) Act 1975; or (ii) of a scheme formed under the Unit Title Schemes Act 2009; (l) land owned by a Land Trust or an Aboriginal community living area association except: (i) land subject to a lease or a licence conferring a right of occupancy; or (ii) land used for a commercial purpose; (m) land exempted from rates by another Act.

Local Government Act 2019 126 (2) If land is used for 2 or more different purposes, and one or more but not all the purposes are exempt, the land is not exempt from rates unless the non-exempt purpose is merely incidental to the exempt purpose. Example for subsection (2) An allotment consists of a public museum containing a cafeteria. The allotment is exempt from rates despite the existence of the cafeteria. However, if the allotment were a restaurant attracting customers in its own right, the allotment would not be exempt from rates. (3) Subject to subsection (4), in deciding whether land is used for a commercial or non-commercial purpose, the fact that the user is a public benevolent institution or a public charity is irrelevant and the question is to be decided according to the nature of the use and not the nature of the user. (4) However, a non-commercial purpose does not include the land being used for a residential purpose for employees or contractors of the institution or charity. Government school, see section 5 of the Education Act 2015. non-Government school means a non-Government school registered under the Education Act 2015.