LAND TAX ACT 2005 - SECT 72 Sporting, recreational or cultural land owned by certain non‑profit organisations

LAND TAX ACT 2005 - SECT 72

    (1)     This section applies to land owned—

        (a)     by a non-profit organisation; or

        (b)     in the case of a non-profit organisation that is unincorporated, by a person on trust for the non-profit organisation.

    (2)     The land is exempt land if the Commissioner determines that—

        (a)     the land is used by the non-profit organisation primarily or substantially for—

              (i)     sporting activities; or

              (ii)     outdoor recreational, outdoor cultural or similar outdoor activities; and

        (b)     the primary purpose or objective of the non‑profit organisation is to conduct the sporting activities or outdoor recreational, outdoor cultural or similar outdoor activities for which the land is primarily or substantially used.

    (3)     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.

    (4)     In this section—

"non-profit organisation" means a body (whether incorporated or not) that—

        (a)     applies its profits in promoting its purposes or objectives; and

        (b)     prohibits the payment of any dividends to members—

but does not include a body that promotes or controls horse racing, pony racing or harness racing in Victoria.

S. 73 substituted by No. 47/2020 s. 56.