Queensland Consolidated Acts Queensland Consolidated Acts(1) All land is rateable land other than--
(a) vacant Crown land; or
(b) land occupied by or on behalf of--
(i) the Crown; or
(ii) a Crown instrumentality; or
(c) land exempt from rating by regulation; or
(d) land used for public, religious, charitable or educational purposes that is exempt from rating under a resolution of the council; or
(e) the following land under the Transport Infrastructure Act 1994--
(i) strategic port land occupied by a port authority, the State, or a government entity (within the meaning of the Government Owned Corporations Act 1993);
(ii) existing or new rail corridor land;
(iii) commercial corridor land that is not subject to a lease.
(2) Subject to subsection (3), land is not occupied on behalf of the Crown or a Crown instrumentality if--
(a) it is ordinarily used for residential purposes, regardless of whether it is occupied at a particular time; or
(b) it is ordinarily used for a commercial enterprise, regardless of whether it is used for a commercial purpose at a particular time.
(3) Land is occupied on behalf of the Crown or a Crown instrumentality if it is ordinarily used for residential purposes by a person--
(a) holding an appointment under, or in the employment of, the Crown or a Crown instrumentality; and
(b) who is required by the terms of appointment or employment to live on the land.
(4) Land may be exempted from rating under subsection (1)(c) despite it being land used for a purpose mentioned in subsection (1)(d) or land to which a resolution under subsection (1)(d) applies.