Victorian Current Acts Victorian Current Acts(1) Except as provided in this section, all land is rateable.
(2) The following land is not rateable land—
(a) land which is unoccupied and is the property of the Crown or is vested in a Minister, a Council, a public statutory body or trustees appointed under an Act to hold that land in trust for public or municipal purposes;
(b) any part of land, if that part—
(i) is vested in or owned by the Crown, a Minister, a Council, a public statutory body or trustees appointed under an Act to hold that land in trust for public or municipal purposes; and
(ii) is used exclusively for public or municipal purposes;
(c) any part of land, if that part is used exclusively for charitable purposes;
(d) land which is vested in or held in trust for any religious body and used exclusively—
(i) as a residence of a practising Minister of religion; or
(ii) for the education and training of persons to be Ministers of religion; or
(iii) for both the purposes in subparagraphs (i) and (ii);
(e) land which is used exclusively for mining purposes;
(f) land held in trust and used exclusively—
S. 154(2)(f)(i) substituted by No. 67/2008 s. 55.
(i) as a club for or a memorial to persons who performed service or duty within the meaning of section 3(1) of the Veterans Act 2005 ; or
(ii) as a sub-branch of the Returned Services League of Australia; or
(iii) by the Air Force Association (Victoria Division); or
(iv) by the Australian Legion of Ex‑Servicemen and Women (Victorian Branch).
(3) For the purposes of subsections (2)(a) and (2)(b) any part of the land is not used exclusively for public or municipal purposes if—
(a) it is used for banking or insurance; or
(b) a house or flat on the land—
(i) is used as a residence; and
(ii) is exclusively occupied by persons including a person who must live there to carry out certain duties of employment; or
S. 154(3)(c) amended by No. 20/2019 s. 180.
(c) it is used by Fire Rescue Victoria.
S. 154(3A) inserted by No. 98/1998 s. 47.
(3A) For the purposes of subsection (2)(b), any part of land does not cease to be used exclusively for public purposes only because it is leased—
S. 154(3A)(a) amended by Nos 6/2010 s. 203(1)(Sch. 6 item 29.2) (as amended by No. 45/2010 s. 22), 29/2011 s. 3(Sch. 1 item 55.2).
(a) to a rail freight operator within the meaning of the Transport (Compliance and Miscellaneous) Act 1983 ; or
(b) to a passenger transport company within the meaning of that Act.
S. 154(4) amended by No. 13/1990 s. 31(f).
(4) For the purposes of subsections (2)(c) and (2)(d), any part of the land is not used exclusively for charitable purposes if it is in any of the following categories—
(a) it is separately occupied and used for a purpose which is not exclusively charitable;
(b) a house or flat on the land—
(i) is used as a residence; and
(ii) is exclusively occupied by persons including a person who must live there to carry out certain duties of employment;
(c) it is used for the retail sale of goods;
(d) it is used to carry on a business for profit (unless that use is necessary for or incidental to a charitable purpose).
S. 155 substituted by No. 34/1996 s. 15.