104SExemption of light rail system from payment of rates and land tax

#### 104S Exemption of light rail system from payment of rates and land tax 104S Exemption of light rail system from payment of rates and land tax > > (1) For the purpose of the application of the provisions of the following Acts relating to the payment of rates and taxes, land used or under construction for a light rail system is to be regarded as Crown land not leased for private purposes— > > > > > (a) the [Local Government Act 1993](/view/html/inforce/current/act-1993-030), > > > > > (b) the [Water Board (Corporatisation) Act 1994](/view/html/inforce/current/act-1994-088), > > > > > (c) the [Hunter Water Board (Corporatisation) Act 1991](/view/html/inforce/current/act-1991-053), > > > > > (d) the [Land Tax Management Act 1956](/view/html/inforce/current/act-1956-026), > > > > > (e) any other Act prescribed by the regulations. > > > (2) This section does not apply to land used or under construction for administrative offices, workshops and other maintenance facilities, vehicle depots or other purposes prescribed by the regulations. > > > (3) The Minister may determine any dispute concerning the application of this section to any particular land. > > **s 104S:** Ins 1996 No 128, Sch 1 \[11\].