Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 71

Land leased for sporting, recreational or cultural activities by members of the public

71. Land leased for sporting, recreational or cultural activities by members
of the public



(1) Land vested in a person or body is exempt land if the Commissioner
determines that-

   (a)  it is leased for outdoor sporting, outdoor recreational, outdoor
        cultural or similar outdoor activities and is available for use for
        one or more of those activities by members of the public; and

   (b)  the proceeds from the leasing are applied exclusively by the person or
        body for charitable purposes.

(2) To obtain an exemption from land tax under this section, the owner of the
land must-

   (a)  apply to the Commissioner for the exemption; and

   (b)  give the Commissioner any information the Commissioner requests for
        the purpose of enabling the Commissioner to determine whether the land
        is exempt under this section.