223Special cases

223 Special cases (1) Land of the Commonwealth is only rateable if the Commonwealth agrees and, in that event, it is rateable on conditions agreed by the Commonwealth. Example for subsection (1) The Commonwealth might agree that an occupier of land under a lease from the Commonwealth is to be liable for rates. (2) A Land Trust is not liable to rates but: (a) an occupier of land owned by the Land Trust (other than the Trust itself) is liable to rates; and (b) if land owned by the Trust is held under a lease from the Trust – the leasehold estate constitutes the rateable land for the purposes of this Act. This subsection applies to land of a Land Trust that is not fully exempt from rates under section 222(1)(l).

Local Government Act 2019 127 (3) An Aboriginal community living area association is not liable to rates but: (a) an occupier of land owned by the association (other than the association itself) is liable to rates; and (b) if land owned by the association is held under a lease from the association – the leasehold estate constitutes the rateable land for the purposes of this Act. This subsection applies to land of an Aboriginal community living area that is not fully exempt from rates under section 222(1)(l). (4) Land owned by a Land Trust or an Aboriginal community living area association: (a) is not subject to the provisions of this Chapter under which overdue rates become a charge on the land to which the rates relate; and (b) is not liable to be sold for non-payment of rates. Note for subsection (4) However, this subsection does not protect a leasehold estate from such a charge or from being sold for non-payment of rates.