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LAND TAX ACT 2005 - SECT 79 Crown land

LAND TAX ACT 2005 - SECT 79

Crown land

    (1)     Land is exempt land if it is—

        (a)     the property of the Crown in right of Victoria; or

        (b)     vested in a Victorian Minister.

    (2)     Subsection (1) does not apply to land that is held by—

S. 79(2)(a) substituted by No. 83/2009 s. 12(a).

        (a)     a person who is entitled to the land under a lease of Crown land, unless the lease is a retail premises lease within the meaning of the Retail Leases Act 2003 ; or

S. 79(2)(b) amended by No. 83/2009 s. 12(b).

        (b)     a licensee of vested land under Part 3A of the Victorian Plantations Corporation Act 1993 ; or

S. 79(2)(c) inserted by No. 83/2009 s. 12(c).

        (c)     a person who is entitled to the land under a licence of Crown land under which the person has a right, absolute or conditional, of acquiring the fee simple.