Tasmanian Consolidated Acts Tasmanian Consolidated Acts
Land tax is not payable in respect of the following:
(a) land owned 50% or more by a person in receipt of –
(i) a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or
(ii) a card that is prescribed to be equivalent to the card referred to in subparagraph (i);
(b) land, 50% or more of which is owned by a person who is –
(i) in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and
(ii) totally and permanently incapacitated;
(ba) land used for the purposes of a retirement village;
(bb) land used for purposes which are ancillary to the purposes of a retirement village;
(c) Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes;
(d) land –
(i) that is subject to a conservation covenant under Part 5 of the Nature Conservation Act 2002 or under a prescribed instrument; or
(ii) in respect of which a conservation covenant has been entered into under Part 5 of the Nature Conservation Act 2002, or under a prescribed instrument, where the conservation covenant has not been registered under the Land Titles Act 1980;
(e) land in respect of which land tax was not levied pursuant to section 10(1)(q)(ix) of the Land and Income Taxation Act 1910.