New South Wales Consolidated Acts

LAND TAX MANAGEMENT ACT 1956 - SECT 10

10 Land exempted from tax

(1) Except where otherwise expressly provided in this Act the following lands shall, subject to sections 10B, 10D, 10E and 10P, be exempted from taxation under this Act--

(b) land owned by any marketing board constituted under the Rice Marketing Act 1983 , an agricultural industry services committee constituted by the Agricultural Industry Services Act 1998 or Local Land Services,

(c) land owned by or in trust for a public health organisation within the meaning of the Health Services Act 1997 ,

(d) land owned by or in trust for a charitable body,

(e) land owned by or in trust for a religious society if the society, however formed or constituted, is carried on solely for religious, charitable or educational purposes, including the support of the aged or infirm clergy or ministers of the society, or their wives or widows or children, and not for pecuniary profit,

(f) land owned by or in trust for, and used and occupied solely by--

(i) an association of employers or employees registered as an organisation under Part IX of the Industrial Relations Act 1988 of the Commonwealth,

(iii) an industrial organisation of employers or employees within the meaning of the Industrial Relations Act 1996 ,

(iv) Unions NSW or any other association of bodies of a kind referred to in subparagraph (i) or (iii), or

(v) a company in which shares representing not less than 85 per cent of the paid-up capital thereof are held by or in trust for a body referred to in subparagraph (i), (iii) or (iv),

not being land of which any part is used for the purpose of a commercial activity open to members of the public,

(f1) land owned by the New South Wales Aboriginal Land Council, a Regional Aboriginal Land Council or a Local Aboriginal Land Council constituted under the Aboriginal Land Rights Act 1983 ,

(g) land owned by or in trust for any person or society and used or occupied by that person or society solely as a site for--

(i) a place of worship for a religious society, or a place of residence for any clergy or ministers or order of a religious society,

(iii) a building (not being a building of which any part is used for the purpose of a commercial activity open to members of the public) owned and solely occupied by a society, club or association not carried on for pecuniary profit,

(iv) a charitable body,

(v) a public cemetery or crematorium,

(vi) a public garden, public recreation ground or public reserve,

(vii) a fire brigade, ambulance or mines rescue station,

(viii) a private health facility (within the meaning of the Private Health Facilities Act 2007 ) not carried on for pecuniary profit,

(ix) an authorised hospital within the meaning of the Mental Health Act 1990 not carried on for pecuniary profit,

(h) land owned by, or in trust for, any club or body of persons, and used primarily and principally for the purposes of any game or sport and not used for the pecuniary profit of the members of that club or body,

(i) land owned by, or in trust for, any club or body of persons, formed for promoting or controlling horse-racing, trotting-racing or greyhound-racing and used primarily and principally for the holding of meetings for horse-racing, trotting-racing or greyhound-racing,

(j) land used and occupied for the purpose of holding agricultural shows, or shows of a like nature and owned by, or held in trust for, a society which is established for the purpose of holding such shows and is not carried on for the pecuniary profit of its members and applies its revenues substantially towards the promotion or holding of such shows,

(k) land owned by a friendly society,

(l) association property that is vested in an association under the Community Land Development Act 2021 and is used primarily and principally--

(i) as an open access way or private access way within a community scheme, precinct scheme or neighbourhood scheme under the Community Land Development Act 2021 , or

(ii) for the recreation of participants in such a scheme and their invitees,

but is not used for a commercial purpose,

(m) land owned by a State owned corporation (within the meaning of the State Owned Corporations Act 1989 ) specified in the regulations to the extent, and from the date (whether that date is before or after the commencement of the regulations), prescribed by the regulations in respect of the corporation,

(n) land owned by any gas or electricity supply authority specified in the regulations (being an energy services corporation within the meaning of the Energy Services Corporations Act 1995 , a distributor that holds a licence to operate a distribution system under the Electricity Supply Act 1995 or a gas distributor that holds an authorisation under the Gas Supply Act 1996 ) to the extent, and from the date (whether that date is before or after the commencement of the regulations), prescribed by the regulations in respect of such authority,

(o) land owned by the Returned Sailors, Soldiers and Airmen's Imperial League of Australia (New South Wales Branch) and being the site of Anzac House,

(p) land that is the subject of a biodiversity stewardship agreement under the Biodiversity Conservation Act 2016 ,

(p1) land that is the subject of a conservation agreement under the Biodiversity Conservation Act 2016 or the National Parks and Wildlife Act 1974 , being an agreement that remains in force in perpetuity (that is, an agreement that remains in force for an indefinite period and that cannot be unilaterally terminated by the owner of the land),

(p1A) land that is the subject of a registered Trust agreement that was referred to in section 36 of the Nature Conservation Trust Act 2001 (being an agreement that is continued in force by clause 50 of the Biodiversity Conservation (Savings and Transitional) Regulation 2017 and that remains in force in perpetuity, as referred to in paragraph (p1)),

(p2) land in which the Biodiversity Conservation Trust holds an interest,

(p3) land that is vested in, owned by, held on trust by or for, or leased by a joint government enterprise that has the function of allocating funds for water savings projects,

(q) land used solely as a police station,

(r) land that is exempt from taxation under the principal place of residence exemption, as provided for by Schedule 1A,

(r1) with respect to taxation leviable or payable in respect of the year commencing on 1 January 1987 or any succeeding year, land approved for multiple occupancy, and occupied, in accordance with an environmental planning instrument within the meaning of the Environmental Planning and Assessment Act 1979 ,

(s) land used solely as a site for a school registered under the Education Act 1990 ,

(t) with respect to taxation leviable or payable in respect of the year commencing on 1 January 1975 or any succeeding year, land owned by a co-operative under the Co-operatives National Law (NSW) that has as its objects any of the objects listed in section 7 of the Co-operation Act 1923 ,

(u) land that is used solely for the provision of an approved education and care service (within the meaning of the Children (Education and Care Services) National Law (NSW) ), but only if--

(i) the service is provided by an approved provider under that Law, and

(ii) the land is the place where children are educated or cared for by the service,

(v) land that is used solely for the provision of an approved education and care service (within the meaning of the Children (Education and Care Services) Supplementary Provisions Act 2011 ), but only if--

(i) the service is a centre based education and care service within the meaning of that Act, and

(ii) the service is provided by an approved provider under that Act, and

(iii) the land is the place where children are educated or cared for by the service.

(2) Where--

(a) a building is erected on land to which the provisions of subsection (1) (f) or (g) (iii) or of section 10B or 10D (2) would apply if the building were solely occupied by the persons or bodies referred to in those provisions, and

(b) the building is partly used or occupied, or is intended to be partly used or occupied, by persons other than those persons or bodies,

the land value of that land shall, for the purposes of the assessment of those persons or bodies, be reduced to an amount which bears the same proportion to that land value as the rental value of the part so used or occupied, or intended to be so used or occupied, by those other persons bears to the total rental value of the building.

(2A) Where--

(a) part of any land or part of a building is used, or intended to be used, for the purpose of a commercial activity open to members of the public, and

(b) the provisions of subsection (1) (f) or (g) (iii) would apply to the land or building if no part of the land or building were so used, or intended to be so used,

the land value of that land or of the land on which that building is erected shall, for the purposes of the assessment of land tax, be reduced to an amount which bears the same proportion to that land value as the rental value of the part so used, or intended to be so used, bears to the total rental value of that land or building, as the case may be.

(2B) For the purposes of subsection (1) (f), the use or occupation of any land or part of any land by any body, being a body of a kind referred to in subsection (1) (f)--

(a) which is affiliated with the body by, or in trust for, which the land is owned,

(b) with which the body referred to in paragraph (a) is affiliated, or

(c) which is controlled by, or controls, the body referred to in paragraph (a),

shall not be deemed to be use or occupation by a person other than the body by, or in trust for, which the land is owned.

(2C) If part of any land is the subject of any of the following agreements, the land value of that land is, for the purposes of the assessment of land tax, to be reduced by an amount that bears the same proportion to that land value as the area of the part that is the subject of the agreement bears to the area of the whole of the land--

(a) a biodiversity stewardship agreement under the Biodiversity Conservation Act 2016 ,

(b) a conservation agreement under the Biodiversity Conservation Act 2016 or the National Parks and Wildlife Act 1974 , being an agreement that remains in force in perpetuity (that is, an agreement that remains in force for an indefinite period and that cannot be unilaterally terminated by the owner of the land),

(c) land that is the subject of a registered Trust agreement that was referred to in section 36 of the Nature Conservation Trust Act 2001 (being an agreement that is continued in force by clause 50 of the Biodiversity Conservation (Savings and Transitional) Regulation 2017 and that remains in force in perpetuity, as referred to in paragraph (b)).

(3) For the purposes of sub-paragraph (iii) of paragraph (g) of subsection (1), the use or occupation of any building or part of any building by any society, institution, club or association not carried on for pecuniary profit, which is affiliated with the owner of the land on which the building is erected, or with which that owner is affiliated, or which is controlled by or controls that owner, shall not be deemed to be use or occupation by a person other than the owner.

(4) Subsection (1) (g) (iii), and the other provisions of this section as they relate to that subparagraph, apply in respect of premises comprised in a strata lot as if those premises were a building erected on the site of the strata lot (and a reference to a building is to be construed as a reference to the strata lot).

(5) In this section--

"charitable body" means a body corporate, society, institution or other body carried on solely for charitable or educational purposes and not for pecuniary profit.

"strata lot" means a lot under the Strata Schemes Development Act 2015 .