Australian Capital Territory Numbered Acts

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RATES AND LAND TAX LEGISLATION AMENDMENT ACT 2012 (NO. 37 OF 2012) - SECT 5

Dictionary, definitions of residential land and rural land

substitute

"residential land" means—

        (a)     rateable land leased for residential purposes only; or

        (b)     rateable land leased for residential purposes and other purposes but used for residential purposes only; or

        (c)     a parcel of rateable land included in the common property of a community title scheme under the Community Title Act 2001 , if—

              (i)     at least 1 parcel of land in the scheme is residential land under paragraph (a) or (b); and

              (ii)     no parcel of land in the scheme is leased for a commercial purpose.

"rural land" means—

        (a)     rateable land leased for the purpose of primary production only; or

        (b)     rateable land leased for the purpose of primary production and other purposes but used mainly for primary production; or

        (c)     a parcel of rateable land included in the common property of a community title scheme under the Community Title Act 2001 , if no parcel of land in the scheme is—

              (i)     residential land; or

              (ii)     leased for a commercial purpose.



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