(1) Subject to this section, all land in a prescribed area is rateable land .
(2) Crown land in a prescribed area is not rateable land unless the land:
(a) is leased by a person other than the Crown; or
(b) is otherwise lawfully occupied by a person other than the Crown; or
(c) is an allotment mentioned in subsection (6).
(3) Land in a prescribed area is not rateable land if it is land that is exempt from payment of rates under another Act.
(4) Land of the Commonwealth in a prescribed area is not rateable land unless the Commonwealth agrees and, in that event, it is rateable land on conditions agreed by the Commonwealth.
(5) The following land in a prescribed area is not rateable land:
(a) a public place consisting of:
(i) a park, garden or reserve; or
(ii) a playground or sports ground; or
(iii) a cemetery; or
(iv) a road;
(b) land belonging to a religious body consisting of:
(i) a church or other place of public worship; or
(ii) a place of residence for a minister of religion associated with a church or other place of public worship; or
(iii) a place of residence for the official head in the Territory of the religious body; or
(iv) an institution for religious teaching or training;
(c) a public hospital;
(d) land used for a non-commercial purpose by a public benevolent institution or a public charity;
(e) a kindergarten, Government school as defined in section 4(1) of the Education Act 2015 , non-Government school registered under the Education Act 2015 , or a university or other tertiary educational institution;
(f) land recognised by the Minister as a youth centre;
(g) a public library or public museum;
(h) the common property:
(i) in a units plan or building development plan registered under the Real Property (Unit Titles) Act 1975 ; or
(ii) of a scheme formed under the Unit Title Schemes Act 2009 ;
(i) land owned by a Land Trust or an Aboriginal community living area association, except:
(i) land prescribed by regulation as rateable; or
(ii) land subject to a lease or a licence conferring a right of occupancy; or
(iii) land used for a commercial purpose by a person other than the Land Trust or association.
(6) An allotment of Crown land is also rateable land if:
(a) a person has obtained the right to a lease of the allotment at auction but has not yet been granted a lease of the allotment; or
(b) a person:
(i) was a lessee of Crown land that included the allotment; and
(ii) surrendered the lease as to all or part of the land included in the lease; and
(iii) is entitled to be granted a new lease including the allotment; and
(iv) has not yet been granted the new lease; or
(c) a person:
(i) has applied for the grant of a lease from the Crown of Crown land that included the allotment; and
(ii) has been informed in writing that the Minister has approved the grant of the lease; and
(iii) has accepted an offer made on behalf of the Crown to be granted the lease; and
(iv) has not yet been granted the lease.