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LAND TAX ACT 2005 - SECT 65 Exemption of primary production land outside greater Melbourne

LAND TAX ACT 2005 - SECT 65

Exemption of primary production land outside greater Melbourne

    (1)     Land outside greater Melbourne that is used primarily for primary production is exempt land.

S. 65(2) amended by No. 40/2014 s. 23.

    (2)     If a part of any land outside greater Melbourne is used primarily for primary production that part is exempt land even if an activity other than primary production is carried on on any other part of the land.

Pt 4 Div. 2 Subdiv. 3 (Heading) inserted by No. 46/2019 s. 24(3).

Subdivision 3—Primary production land in greater Melbourne but not in an urban zone