LAND TAX MANAGEMENT ACT 1956 - SECT 10
Land exempted from tax
LAND TAX MANAGEMENT ACT 1956 - SECT 10
Land exempted from tax
10 Land exempted from tax
(1) Except where otherwise expressly provided in this Act the following lands
shall, subject to sections 10B, 10D, 10E and 10P, be exempted from taxation
under this Act--
(e) land owned by or in trust for a religious
society if the society, however formed or constituted, is carried on solely
for religious, charitable or educational purposes, including the support of
the aged or infirm clergy or ministers of the society, or their wives or
widows or children, and not for pecuniary profit,
(f) land owned by or in
trust for, and used and occupied solely by--
(iv) Unions NSW or any other association of bodies of a kind referred
to in subparagraph (i) or (iii), or
(v) a company in which shares
representing not less than 85 per cent of the paid-up capital thereof are held
by or in trust for a body referred to in subparagraph (i), (iii) or (iv),
not
being land of which any part is used for the purpose of a commercial activity
open to members of the public,
(f1) land owned by the New South Wales
Aboriginal Land Council, a Regional Aboriginal Land Council or a Local
Aboriginal Land Council constituted under the Aboriginal Land Rights Act 1983
,
(g) land owned by or in trust for any person or society and used or
occupied by that person or society solely as a site for--
(i) a place of
worship for a religious society, or a place of residence for any clergy or
ministers or order of a religious society,
(iii) a building (not being a
building of which any part is used for the purpose of a commercial activity
open to members of the public) owned and solely occupied by a society, club or
association not carried on for pecuniary profit,
(ix) an authorised hospital within the meaning of the Mental Health Act 1990not carried on for pecuniary profit,
(h) land owned by, or in trust for, any
club or body of persons, and used primarily and principally for the purposes
of any game or sport and not used for the pecuniary profit of the members of
that club or body,
(i) land owned by, or in trust for, any club or body of
persons, formed for promoting or controlling horse-racing, trotting-racing or
greyhound-racing and used primarily and principally for the holding of
meetings for horse-racing, trotting-racing or greyhound-racing,
(j) land used
and occupied for the purpose of holding agricultural shows, or shows of a like
nature and owned by, or held in trust for, a society which is established for
the purpose of holding such shows and is not carried on for the pecuniary
profit of its members and applies its revenues substantially towards the
promotion or holding of such shows,
(i) as an open access way or private access way within a community scheme,
precinct scheme or neighbourhood scheme under the
Community Land Development Act 2021 , or
(ii) for the recreation of
participants in such a scheme and their invitees,
(n) land owned by any gas or electricity supply
authority specified in the regulations (being an energy services corporation
within the meaning of the Energy Services Corporations Act 1995 , a
distributor that holds a licence to operate a distribution system under the
Electricity Supply Act 1995 or a gas distributor that holds an authorisation
under the Gas Supply Act 1996 ) to the extent, and from the date (whether
that date is before or after the commencement of the regulations), prescribed
by the regulations in respect of such authority,
(o) land owned by the
Returned Sailors, Soldiers and Airmen's Imperial League of Australia (New
South Wales Branch) and being the site of Anzac House,
(p1) land that is the subject of a
conservation agreement under the Biodiversity Conservation Act 2016 or the
National Parks and Wildlife Act 1974 , being an agreement that remains in
force in perpetuity (that is, an agreement that remains in force for an
indefinite period and that cannot be unilaterally terminated by the owner of
the land),
(p2) land
in which the Biodiversity Conservation Trust holds an interest,
(p3) land
that is vested in, owned by, held on trust by or for, or leased by a joint
government enterprise that has the function of allocating funds for water
savings projects,
(q) land used solely as a police station,
(r) land that is
exempt from taxation under the principal place of residence exemption, as
provided for by Schedule 1A,
(r1) with respect to taxation leviable or
payable in respect of the year commencing on 1 January 1987 or any succeeding
year, land approved for multiple occupancy, and occupied, in accordance with
an environmental planning instrument within the meaning of the
Environmental Planning and Assessment Act 1979 ,
(t) with respect
to taxation leviable or payable in respect of the year commencing on 1 January
1975 or any succeeding year, land owned by a co-operative under the
Co-operatives National Law (NSW) that has as its objects any of the objects
listed in section 7 of the Co-operation Act 1923 ,
(u) land that is used
solely for the provision of an approved education and care service (within the
meaning of the Children (Education and Care Services) National Law (NSW) ),
but only if--
(i) the service is provided by an approved provider under that
Law, and
(ii) the land is the place where children are educated or cared for
by the service,
(i) the
service is a centre based education and care service within the meaning of
that Act, and
(ii) the service is provided by an approved provider under that
Act, and
(iii) the land is the place where children are educated or cared for
by the service.
(2) Where--
(a) a building is erected on land to which the
provisions of subsection (1) (f) or (g) (iii) or of section 10B or 10D (2)
would apply if the building were solely occupied by the persons or bodies
referred to in those provisions, and
(b) the building is partly used or
occupied, or is intended to be partly used or occupied, by persons other than
those persons or bodies,
the land value of that land shall, for the purposes
of the assessment of those persons or bodies, be reduced to an amount which
bears the same proportion to that land value as the rental value of the part
so used or occupied, or intended to be so used or occupied, by those other
persons bears to the total rental value of the building.
(2A) Where--
(a)
part of any land or part of a building is used, or intended to be used, for
the purpose of a commercial activity open to members of the public, and
(b)
the provisions of subsection (1) (f) or (g) (iii) would apply to the land or
building if no part of the land or building were so used, or intended to be so
used,
the land value of that land or of the land on which that building is
erected shall, for the purposes of the assessment of land tax, be reduced to
an amount which bears the same proportion to that land value as the rental
value of the part so used, or intended to be so used, bears to the total
rental value of that land or building, as the case may be.
(2B) For the
purposes of subsection (1) (f), the use or occupation of any land or part of
any land by any body, being a body of a kind referred to in subsection (1)
(f)--
(a) which is affiliated with the body by, or in trust for, which the
land is owned,
(b) with which the body referred to in paragraph (a) is
affiliated, or
(c) which is controlled by, or controls, the body referred to
in paragraph (a),
shall not be deemed to be use or occupation by a person
other than the body by, or in trust for, which the land is owned.
(2C) If
part of any land is the subject of any of the following agreements, the
land value of that land is, for the purposes of the assessment of land tax, to
be reduced by an amount that bears the same proportion to that land value as
the area of the part that is the subject of the agreement bears to the area of
the whole of the land--
(b) a conservation agreement under the
Biodiversity Conservation Act 2016or the National Parks and Wildlife Act
1974 , being an agreement that remains in force in perpetuity (that is, an
agreement that remains in force for an indefinite period and that cannot be
unilaterally terminated by the owner of the land),
(3) For the purposes of sub-paragraph (iii) of
paragraph (g) of subsection (1), the use or occupation of any building or part
of any building by any society, institution, club or association not carried
on for pecuniary profit, which is affiliated with the owner of the land on
which the building is erected, or with which that owner is affiliated, or
which is controlled by or controls that owner, shall not be deemed to be use
or occupation by a person other than the owner.
(4) Subsection (1) (g) (iii),
and the other provisions of this section as they relate to that subparagraph,
apply in respect of premises comprised in a strata lot as if those premises
were a building erected on the site of the strata lot (and a reference to a
building is to be construed as a reference to the strata lot).
(5) In this
section--
"charitable body" means a body corporate, society, institution or other body
carried on solely for charitable or educational purposes and not for pecuniary
profit.