Queensland Numbered Acts

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LAND TAX ACT 2010 No. 15 - SECT 56

56 Recreational and public land

(1) This section applies to land that is--

(a) owned by or held in trust for a person or society; and
(b) used or occupied by the person or society solely as the site of 1 or more of the following--
(i) a public library, institute or museum;
(ii) a showground;
(iii) a public cemetery or public burial ground;
(iv) a public garden, public recreation ground or public reserve;
(v) a public road;
(vi) a fire brigade station.

(2) Also, this section applies to land that is solely the site of a building owned, or held in trust for, and occupied by a society, club or association not carried on for monetary profit.

(3) The land is exempt land.



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