Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) Land tax is not payable in respect of the following:
(a) Crown land;
(b) public roads and public cemeteries that are not the property of any joint stock or public company;
(c) public recreation grounds and reserves held by a State Government body;
(d) land on which is built a public library or public museum;
(e) parks and gardens held or owned by a local authority or other local governing or statutory public body, other than an applicable authority as defined in section 39A of the Local Government Act 1993, and used for recreational purposes and for which free public access is normally provided by the local authority or other local governing or statutory public body;
(f) land owned by any association or society used solely by it for holding public exhibitions and not for profit or gain.
(2) For the purpose of subsection (1) –
(a) land owned by or vested in a Government Business Enterprise within the meaning of the Government Business Enterprises Act 1995 is not –
(i) Crown land; or
(ii) land the property of and occupied by or on behalf of the Crown; or
(iii) land vested in trust for public purposes; and
(b) a Government Business Enterprise is not a statutory public body.
(3) A reference in subsection (1)(e) to parks and gardens held or owned by a local authority or other local governing or statutory public body, other than an applicable authority as defined in the Local Government Act 1993, does not include premises held or owned by the local authority or other local governing or statutory public body and built, and used, for the specific purpose of conducting sporting activities.
(4) In this section –
"Government Business Enterprise" has the same meaning as in the Government Business Enterprises Act 1995;
"State Government body" means a State Service Agency, a statutory authority, a State-owned company or a Government Business Enterprise;
"State-owned company" means a company incorporated under the Corporations Act that is controlled by the Crown, a Government Business Enterprise or a statutory authority or another company that is so controlled;
"statutory authority" means a body or authority, whether incorporated or not, that is established or constituted by or under an Act or under the Royal Prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister or another statutory authority but does not include a State Service Agency.