Victorian Numbered Acts

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DUTIES AND LAND TAX ACTS (AMENDMENT) ACT 2005 (NO 85 OF 2005) - SECT 29

Public statutory authority and municipal and public land exemptions

    (1)     For section 80(3) of the Land Tax Act 2005 substitute

    "(3)     Sub-section (2)(a) does not apply to land or part of land—

        (a)     that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or

        (b)     that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week.".

    (2)     For section 81(3) of the Land Tax Act 2005 substitute

    "(3)     Sub-section (2) does not apply to land or part of land—

        (a)     that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or

        (b)     that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week; or

        (c)     that is used exclusively for or in connection with a business the primary purpose of which is to provide outdoor sporting or recreational facilities.".



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