Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 76A

Residential services for people with disabilities

76A. Residential services for people with disabilities



(1) Land is exempt land if the Commissioner determines that it is occupied, or
currently available for occupation, as a residential service within the
meaning of the Disability Act 2006.

(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 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.