Australian Capital Territory Numbered Acts

LAND TAX ACT 2004 (NO. 4 OF 2004) - SECT 10

    (1)     The following parcels of land are exempt from land tax imposed under section 9:

        (a)     a parcel of residential land owned by an individual if the parcel is exempted under section 13 (Decision on compassionate application) in relation to the parcel;

Note     An exemption under s 13 is for 1 year or less.

        (b)     a parcel of rural land;

        (c)     a parcel of land owned by the commissioner for housing under the Housing Assistance Act 1987 ;

        (d)     a parcel of land leased for a retirement village;

        (e)     a parcel of land leased for a nursing home;

        (f)     a parcel of land leased for a nursing home and a retirement village;

        (g)     a parcel of land leased by a religious institution or order to provide residential accommodation to a member of the institution or order and allow the member to perform his or her duties as a member of the institution or order;

        (h)     a parcel of land, other than a parcel of residential land leased to a corporation or trustee, being used for a purpose prescribed under the regulations.

    (2)     In this section:

"nursing home" means premises that—

        (a)     are approved, or taken to be approved, as a nursing home under the National Health Act 1953 (Cwlth); and

        (b)     are built on land under a lease that allows the use of the land—

              (i)     for residential accommodation and nursing care for patients who, because of infirmity or illness, disease, incapacity or disability have a continuing need for nursing care; and

              (ii)     if the land is also used, or to be used, as a retirement village—for residential retirement accommodation.

"retirement village" means a complex of buildings (whether or not including hostel units)—

        (a)     that is intended predominantly for retired people who are at least 55 years old, or couples, at least 1 of whom is at least 55 years old; and

        (b)     each of which is, or is to be, occupied or used under a sublease, licence or other arrangement (other than a lease); and

        (c)     each of which is intended, and able, to be occupied as a home; and

        (d)     that is built on land under a lease that allows the use of the land—

              (i)     for residential retirement accommodation; and

              (ii)     if the land is also used, or to be used, for a nursing home—for residential accommodation and nursing care for patients who, because of infirmity or illness, disease, incapacity or disability have a continuing need for nursing care; and

        (e)     from which no business activity is conducted by the lessee, other than a business connected with the conduct of—

              (i)     a retirement village; or

              (ii)     if a nursing home is also conducted under the same lease—the nursing home.

Note     Section 15 (2) disapplies this section in certain circumstances.