LAND TAX ACT 2005 - SECT 80 Public statutory authorities
LAND TAX ACT 2005 - SECT 80
Public statutory authorities(1) Land is exempt land if the Commissioner determines that the land—
(a) is owned by a public statutory authority; and
(b) is not land to which subsection (2) applies.
(2) Land or a part of land owned by a public statutory authority is not exempt land if—
(a) the land or part is leased or occupied for any business purposes by a person or body other than—
(i) a public statutory authority; or
S. 80(2)(a)(ii) substituted by No. 67/2017 s. 22.
(ii) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or
S. 80(2)(a)(iii) inserted by No. 67/2017 s. 22.
(iii) a person or body referred to in section 81(1), 83(1) or 84(1); or
(b) the land or part is—
(i) owned by a public statutory authority declared under subsection (4) to be an authority to which this subparagraph applies; and
(ii) not used exclusively as a public open space or as a park.
S. 80(3) substituted by No. 85/2005 s. 29(1).
(3) Subsection (2)(a) does not apply to land or part of land—
(a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or
(b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week.
(4) The Governor in Council may, by Order published in the Government Gazette, declare a public statutory authority to be an authority to which subsection (2)(b) applies.
(5) 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.