Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 75

Rooming houses

75. Rooming houses



(1) Land is exempt land if the Commissioner determines that the land is used
and occupied-

   (a)  as a rooming house (within the meaning of the
        Residential Tenancies Act 1997) that is registered under Part XII of
        the Health Act 1958; and

   (b)  primarily for low cost accommodation by people with low incomes, in
        accordance with guidelines issued by the Commissioner for the purposes
        of this section.

(2) The guidelines may include provisions with respect to the following-

   (a)  the circumstances in which accommodation is taken to be low cost
        accommodation;

   (b)  the types and location of premises in which low cost accommodation may
        be provided;

   (c)  the number and types of persons for whom the accommodation must be
        provided;

   (d)  the circumstances in which, and the arrangements under which, the
        accommodation is provided;

   (e)  maximum tariffs for the accommodation;

   (f)  periods within which tariffs may not be increased;

   (g)  the circumstances in which the applicant is required to give an
        undertaking to pass on the benefit of the exemption from taxation to
        the persons for whom the accommodation is provided in the form of
        lower tariffs.

(3) A guideline-

   (a)  may be of general or limited application;

   (b)  may differ according to differences in time, place or circumstances.

(4) 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.

(5) If the Commissioner is satisfied that only a part of land is used and
occupied as a rooming house or primarily for low cost accommodation by people
with low incomes-

   (a)  land tax is assessable on the remaining part of the land, unless
        another exemption applies to that part; and

   (b)  section 22 applies, if necessary, for that purpose.

(6) Without limiting the other ways in which land ceases to be exempt under
this section, land ceases to be exempt if a person breaches an undertaking
given as referred to in subsection (2)(g).