Queensland Consolidated Acts Queensland Consolidated Acts(1) The following lands shall be exempt from taxation under this Act, namely--
(a) land owned by the Commonwealth, the State or a local government or public authority unless the entity is subject to State taxation under an Act of the Commonwealth or a State;
(b) all land owned by or in trust for any friendly society registered under the laws relating to friendly societies;
(c) all land owned by or in trust for any trade union, provided such land is not used to carry on a business for pecuniary profit;
(d) vacant land owned by or held in trust for, an exempt charitable institution at 29 June 1989;
(e) all land owned by or in trust for an exempt charitable institution and used predominantly for a qualifying exempt purpose;
(f) vacant land (other than land mentioned in paragraph (d)) owned by, or held in trust for, an exempt charitable institution if the land is intended to be used for a qualifying exempt purpose within 3 years of acquisition or such extended period as the commissioner allows;
(g) all land owned by or in trust for any person or society and used or occupied by that person or society solely as the site of--
(i) a building owned and occupied by a society, club, or association, not carried on for pecuniary profit; or
(ii) a public library, institute, or museum; or
(iii) a show ground; or
(iv) a public cemetery or public burial ground; or
(v) a public garden, public recreation ground, or public reserve; or
(vi) a public road; or
(vii) a fire brigade station;
(h) land comprised in 1 parcel, if--
(i) the land is owned by a person who holds the land other than in the capacity of trustee; and
(ii) the land is used by the person as the person's principal place of residence and is not used for a substantial non-PPR purpose; and
(iii) the person owns no other land in Queensland and is not taken under another provision of this Act to own any other land in Queensland;
(i) land used for premises or facilities for residents of a retirement village;
(j) land held by the trustees of the estates of the late James O'Neil Mayne and Mary Emelia Mayne;
(k) land owned by a port authority and used by it as a commercial airport, to the extent the land is--
(i) used for a runway, taxiway, apron, road, vacant land, buffer zone or grass verge; or
(ii) identified in a land use plan approved under the Transport Infrastructure Act 1994, section 286 as land designated for a purpose mentioned in subparagraph (i); or
(iii) occupied by the Commonwealth or the State or an exempt Commonwealth authority or exempt State authority, other than a port authority;
(l) land used predominantly as a moveable dwelling park if more than 50% of sites in the moveable dwelling park are occupied, or solely available for occupation, for residential purposes for periods of more than 6 weeks at a time;
(m) land on which an aged care facility is located.
(2) With respect to land which, under this section, is exempt from land tax, the exemption shall be limited to the owner specified in this section, and shall not extend to any other person who is the owner of any estate or interest in the land.
(2A) If land mentioned in subsection (1)(d) is used for a purpose that is not a qualifying exempt purpose or is sold, the land is no longer exempt.
(2B) If land mentioned in subsection (1)(f)--
(a) is not used for a qualifying exempt purpose within the period set out in that paragraph; or
(b) is used for a purpose that is not a qualifying exempt purpose within the period set out in that paragraph; or
(c) is sold;
it is no longer exempt.
(2C) If land mentioned in subsection (2B) is sold, the owner before the sale is liable to the land tax that would have been payable from the date of acquisition of the land by the owner had it not been exempt.
(3) Subsection (1)(h) shall not be so construed as to confer any benefit upon a joint owner of land, which is of a description to which that paragraph applies, who does not use that land as his or her principal place of residence.
(4) A reference in subsection (1)(k) to land owned by a port authority and used by it as a commercial airport includes--
(a) land owned by a wholly owned subsidiary of a port authority that is used as a commercial airport; and
(b) airport land within the meaning given by the Airport Assets (Restructuring and Disposal) Act 2008.
(4A) A reference in subsection (1)(k)(ii) to the Transport Infrastructure Act 1994, section 286 includes the Airport Assets (Restructuring and Disposal) Act 2008, chapter 3, part 1.
(4B) Subsection (1)(k)(i) and (ii) stop applying to land on the earlier of--
(a) the coming into force of a development permit under the Integrated Planning Act 1997 for the land for a use other than a use mentioned in subsection (1)(k)(i); or
(b) the start of development within the meaning of Integrated Planning Act 1997, other than reconfiguring a lot, for a use other than a use mentioned in subsection (1)(k)(i).
(5) In this section--
aged care facility means a facility at which residential care is provided by an approved provider.
approved provider see the Aged Care Act 1997 (Cwlth), schedule 1.
caravan see the Residential Tenancies and Rooming Accommodation Act 2008, section 7.
exempt Commonwealth authority means an authority established under a Commonwealth law and exempted, under that or another Commonwealth law or a law of the State, from paying land tax.
exempt State authority means an authority established under a law of the State and exempted, under that or another law of the State or a law of the Commonwealth, from paying land tax.
manufactured home means a structure, other than a caravan or tent, that--
(a) has the character of a dwelling house; and
(b) is designed to be able to be moved from 1 position to another; and
(c) is not permanently attached to land.
moveable dwelling park means a place where caravans or manufactured homes are situated for occupation on payment of consideration.
port authority see Transport Infrastructure Act 1994, schedule 6.
qualifying exempt purpose means--
(a) an educational purpose; or
(b) a public benevolent purpose; or
(c) the conduct of a kindergarten or preschool; or
(d) the relief of poverty; or
(e) the care of sick, aged, infirm, afflicted or incorrigible persons or of children; or
(f) activities of a religious nature; or
(g) the provision of a residence for a minister or members of a religious order who is or are engaged in--
(i) activities of a religious or public benevolent nature; or
(ii) any of the pursuits mentioned in section 13A(1)(e); or
(h) for an institution to which section 13A(1)(f) applies--the purpose that was the institution's principal object when the Minister declared it to be an exempt charitable institution; or
(i) any 2 or more of the purposes specified; or
(j) any other activity that the commissioner is satisfied is not primarily the carrying on of a business on a commercial basis, after considering--
(i) its relationship to the purpose of the exempt charitable institution; and
(ii) the way in which similar activities are carried on by other persons on a commercial basis.
site, for a moveable dwelling park, means a site in the moveable dwelling park where a caravan or manufactured home is, or is intended to be, situated.