Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 76

Residential care facilities and supported residential services

76. Residential care facilities and supported residential services



(1) Land is exempt land if the Commissioner determines that it is occupied, or
currently available for occupation, as-

   (a)  a residential care facility; or

   (b)  a supported residential service.

(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.

(3) If the Commissioner is satisfied that only a part of land is occupied or
currently available for occupation as a residential care facility or supported
residential service-

   (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.

(4) In this section-

residential care facility means any premises-

   (a)  in which-

   (i)  a residential care service; or

   (ii) a multi purpose service- within the meaning of the Aged Care Act 1997
        of the Commonwealth, is operated by an approved provider within the
        meaning of that Act; and

   (b)  in respect of which an allocation of residential care places is in
        effect under Division 15 of that Act; supported residential service
        has the same meaning as in the Health Services Act 1988.