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STATE TAXATION ACTS (GENERAL AMENDMENT) ACT 2005 (NO 36 OF 2005) - SECT 26

Exemption for residential care facilities and supported residential services (from January 2004)

        In the Land Tax Act 1958

        (a)     in section 9(1)(j), for "village—" substitute "village;";

        (b)     after section 9(1)(j) insert

    "(k)     land which is occupied, or currently available for occupation, as—

              (i)     a residential care facility; or

              (ii)     a supported residential service—";

        (c)     in section 9(2AA)

              (i)     after "sub-section (1)(j)" (where first occurring) insert "or (k)";

              (ii)     in paragraph (a), after "sub-section (1)(j)" insert "or (k) (as the case requires)".



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