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LAND TAX ACT 2005 - SECT 86 Mines

LAND TAX ACT 2005 - SECT 86

Mines

    (1)     Land is exempt land if the Commissioner determines that it is used exclusively as a mine.

    (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.

S. 86(3) def. of mine amended by No. 63/2006 s. 61(Sch. item 20).

    (3)     In this section, "mine" means—

        (a)     any land covered by a mining licence issued under the Mineral Resources (Sustainable Development) Act 1990 ; or

        (b)     any land in the Latrobe area within the meaning of the Electricity Industry (Residual Provisions) Act 1993 where a generation company or other body authorised under that Act mines coal for use in the generation of electricity.

    (4)     Despite subsection (3), the surface of any land is not at any time a mine unless at that time it is—

        (a)     occupied by or used for shafts or approaches to shafts, or occupied by buildings enclosing or covering those shafts or approaches; or

        (b)     used for the storage of debris or mining machinery.

S. 86A inserted by No. 18/2023 s. 54.