Rates Act 2004
8Meaning of rateable land
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8 Meaning of rateable land (1) In this Act: rateable land— (a) means all land in the ACT, including Commonwealth land; but
(b) does not include— (i) commons, public parks and public reserves not held under lease or licence; and (ii) sites of cemeteries and public hospitals; and (iii) land leased to charitable organisations and used exclusively for religious, educational, benevolent or charitable purposes; and (iv) sites of churches and other buildings used exclusively for public worship; and (v) sites of buildings used for free public libraries; and (vi) land leased from the Commonwealth that is occupied by, or used in connection with, a non-government school; and (vii) Commonwealth land that is not leased and is unoccupied (other than land that, immediately before becoming unoccupied, was occupied by a lessee of the Territory or Commonwealth on a weekly or fortnightly tenancy). charitable organisation, for a tax law—see the Taxation Administration Act 1999, section 18B. charitable purposes does not include community housing purposes. community housing—see the Duties Act 1999, section 73A (4). non-government school— (a) see the Education Act 2004, dictionary; and (b) includes any playground belonging to, or used in relation to, the school.