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Local Government Regulation 2012
sec.73Land that is exempt from rating— Act , s 93
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### sec.73 Land that is exempt from rating— Act , s 93
For section 93 (3) (j) (ii) of the Act , the following land is exempted from rating—
land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes—
religious purposes, including, for example, public worship;
the provision of education, health or community services, including facilities for aged persons and persons with disabilities;
the administration of the religious entity;
housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
land vested in, or placed under the management and control of, a person under an Act for—
a public purpose that is a recreational or sporting purpose; or
a charitable purpose;
land used for the purposes of a public hospital if—
the public hospital is—
part of a private hospital complex; or
a private and public hospital complex; and
the land used for the purposes is more than 2ha and is separated from the rest of the complex;
land owned by a community organisation if the land is less than 20ha and is used for providing the following—
accommodation associated with the protection of children;
accommodation for students;
educational, training or information services aimed at improving labour market participation or leisure opportunities;
land used for a cemetery.
- (a) land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes— (i) religious purposes, including, for example, public worship; (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities; (iii) the administration of the religious entity; (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
- (i) religious purposes, including, for example, public worship;
- (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities;
- (iii) the administration of the religious entity;
- (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
- (b) land vested in, or placed under the management and control of, a person under an Act for— (i) a public purpose that is a recreational or sporting purpose; or (ii) a charitable purpose;
- (i) a public purpose that is a recreational or sporting purpose; or
- (ii) a charitable purpose;
- (c) land used for the purposes of a public hospital if— (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
- (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and
- (A) part of a private hospital complex; or
- (B) a private and public hospital complex; and
- (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
- (d) land owned by a community organisation if the land is less than 20ha and is used for providing the following— (i) accommodation associated with the protection of children; (ii) accommodation for students; (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;
- (i) accommodation associated with the protection of children;
- (ii) accommodation for students;
- (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;
- (e) land used for a cemetery.
- (i) religious purposes, including, for example, public worship;
- (ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities;
- (iii) the administration of the religious entity;
- (iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;
- (i) a public purpose that is a recreational or sporting purpose; or
- (ii) a charitable purpose;
- (i) the public hospital is— (A) part of a private hospital complex; or (B) a private and public hospital complex; and
- (A) part of a private hospital complex; or
- (B) a private and public hospital complex; and
- (ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;
- (A) part of a private hospital complex; or
- (B) a private and public hospital complex; and
- (i) accommodation associated with the protection of children;
- (ii) accommodation for students;
- (iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;