(1) For section 76A(1) of the Land Tax Act 2005 substitute —
"(1) Land is exempt land if the Commissioner determines that it is occupied, or currently available for occupation—
(a) as a residential service within the meaning of the Disability Act 2006 ; or
(b) as an SDA enrolled dwelling provided by an SDA provider within the meaning of the Residential Tenancies Act 1997 .".
(2) In section 76A(3) of the Land Tax Act 2005 , after "residential service" insert or "SDA enrolled dwelling".
Division 2—Amendment of Supported Residential Services (Private Proprietors) Act 2010