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LOCAL GOVERNMENT ACT 1993 - SECT 555
What land is exempt from all rates?
555 What land is exempt from all rates?
(1) The following land is exempt
from all rates: (a) land owned by the Crown, not being land held under a lease
for private purposes,
(b) land within a national park, historic site, nature
reserve, state game reserve or karst conservation reserve (within the meaning
of the National Parks and Wildlife Act 1974 ), whether or not the land is
affected by a lease, licence, occupancy or use,
(b1) subject to subsection
(3), land that is the subject of a conservation agreement (within the meaning
of the National Parks and Wildlife Act 1974 ),
(b2) land that is vested in,
owned by, held on trust by or leased by the Nature Conservation Trust of New
South Wales constituted by the Nature Conservation Trust Act 2001 ,
(c) land
that is within a special area or controlled area (within the meaning of the
Water Board (Corporatisation) Act 1994 ) for Sydney Water Corporation referred
to in that Act and is Crown land or land vested in the Corporation,
(c1) land
that is within a special area (within the meaning of the Hunter Water Board
(Corporatisation) Act 1991 ) for the Hunter Water Corporation and is Crown
land or land vested in that company,
(c2) land that is vested in or owned by
State Water Corporation and in, on or over which water supply works (within
the meaning of the Water Management Act 2000 ) are installed,
(d) land that
is within a special area (as declared by an order under section 302 of the
Water Management Act 2000 ) for a water supply authority and is Crown land or
land vested in the authority,
(e) land that belongs to a religious body and
is occupied and used in connection with: (i) a church or other building used
or occupied for public worship, or
(ii) a building used or occupied solely as
the residence of a minister of religion in connection with any such church or
building, or
(iii) a building used or occupied for the purpose of religious
teaching or training, or
(iv) a building used or occupied solely as the
residence of the official head or the assistant official head (or both) of any
religious body in the State or in any diocese within the State,
(f) land that
belongs to and is occupied and used in connection with a school (being a
government school or non-government school within the meaning of the Education
Reform Act 1990 or a school in respect of which a certificate of exemption
under section 78 of that Act is in force), including: (i) a playground that
belongs to and is used in connection with the school, and
(ii) a building
occupied as a residence by a teacher, employee or caretaker of the school that
belongs to and is used in connection with the school,
(g) land that is vested
in the New South Wales Aboriginal Land Council or a Local Aboriginal Land
Council and is declared under Division 5 of Part 2 of the
Aboriginal Land Rights Act 1983 to be exempt from payment of rates,
(g1) land
that is vested in or owned by Rail Infrastructure Corporation, Rail
Corporation New South Wales, Sydney Metro or Transport Infrastructure
Development Corporation, and in, on or over which rail infrastructure
facilities (within the meaning of the Transport Administration Act 1988 ) are
installed,
(h) land that is below high water mark and is used for any
aquaculture (within the meaning of the Fisheries Management Act 1994 )
relating to the cultivation of oysters.
(2) Land is not rateable under
subsection (1) (a) only because the land is leased by the Crown to a caretaker
at a nominal rent.
(3) If part of a single parcel of land is the subject of a
conservation agreement within the meaning of the National Parks and Wildlife
Act 1974 (as referred to in subsection (1) (b1)), any rate levied on that
whole parcel (for any period on or after 1 July 2008) is to be reduced by the
following percentage: 
"Aca" is the area of that part of the parcel that is the subject of the
conservation agreement, and
"Awhole" is the area of the whole parcel.
Note: For example, if a parcel of
land would normally be subject to a rate of $1,000, but 40% of the area of the
land is subject to a conservation agreement, that rate is to be reduced by 40%
to $600.
(4) Land that is a lot in a strata plan registered under the
Strata Schemes (Leasehold Development) Act 1986 is taken, for the purposes of
subsection (1) (e), (f), (g) and (g1), to belong to or be vested in the lessee
(within the meaning of that Act) of the lot and not the lessor (within the
meaning of that Act), unless the lessor is the lessee for the purposes of that
Act.
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