Transport Administration Act 1988
104SExemption of light rail system from payment of rates and land tax
Start here
Get a plain-English read of 104S
Turn the raw legal text into a practical explanation grounded in Transport Administration Act 1988.
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,
(d) the Land Tax Management Act 1956,
(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].