• Specific Year
    Any

LAND TAX ACT 2005 - SECT 83 Armed services personnel

LAND TAX ACT 2005 - SECT 83

Armed services personnel

    (1)     Land is exempt land if—

        (a)     it is owned by, or held in trust for, an association of armed services personnel or the dependants of armed services personnel; and

        (b)     it is used by the members of the association for the purposes of the association.

    (2)     Despite subsection (1), land or a part of land referred to in that subsection is not exempt land if the land or part is leased or occupied for any business purposes by a person or body other than—

        (a)     an association referred to in subsection (1); or

S. 83(2)(b) substituted by No. 67/2017 s. 24.

        (b)     a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or

S. 83(2)(c) inserted by No. 67/2017 s. 24.

        (c)     a person or body referred to in section 80(1), 81(1) or 84(1).

    (3)     Subsection (2) does not apply to land or part of land 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.

    (4)     In this section—

"armed services personnel" means members or former members of—

        (a)     the armed forces of the Commonwealth; or

        (b)     the armed forces of any current or former ally of the Commonwealth.