Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 73

73 Land that is exempt from rating—Act, s 93

For section 93 (3) (j) (ii) of the Act , the following land is exempted from rating—

(a) land owned by a religious entity if the land is less than 20ha and is used for 1 or more of the following purposes—

(i) religious purposes, including, for example, public worship;

(ii) the provision of education, health or community services, including facilities for aged persons and persons with disabilities;

(iii) the administration of the religious entity;

(iv) housing incidental to a purpose mentioned in subparagraphs (i) to (iii) ;

(b) land vested in, or placed under the management and control of, a person under an Act for—

(i) a public purpose that is a recreational or sporting purpose; or

(ii) a charitable purpose;

(c) land used for the purposes of a public hospital if—

(i) the public hospital is—

(A) part of a private hospital complex; or

(B) a private and public hospital complex; and

(ii) the land used for the purposes is more than 2ha and is separated from the rest of the complex;

(d) land owned by a community organisation if the land is less than 20ha and is used for providing the following—

(i) accommodation associated with the protection of children;

(ii) accommodation for students;

(iii) educational, training or information services aimed at improving labour market participation or leisure opportunities;

(e) land used for a cemetery.