(1) For the purposes
of this Part, the following land is concessional land —
(a) land
held by the State;
(b) land
held by a government trading organisation;
(c) land
vested in, held by or used or occupied by, a local government, other
than —
(i)
alienated land held by the local government as a tenant
or otherwise used or occupied by the local government with the authority of
the owner of the land; or
(ii)
land used for business purposes; or
(iii)
land held or occupied by a tenant of the local
government;
(d) land
belonging to or leased by a religious body and used or held exclusively for
public worship, as a dwelling for a priest, minister, monk, nun or similar
person, or for monastic purposes;
(e) land
used or held exclusively as a public hospital, public or private school,
public library, public museum or public art gallery or for a similar purpose;
(f) land
used or held exclusively for charitable purposes;
(g) land
vested in any of the following —
(i)
a board under the Parks and Reserves Act 1895 ;
(ii)
the Authority under the
Botanic Gardens and Parks Authority Act 1998 ;
(iii)
the Authority under the Zoological Parks Authority
Act 2001 ;
(iv)
the Royal Agricultural Society of Western Australia Inc.;
(v)
an agricultural society registered under the
Royal Agricultural Society Act 1926 ;
(h) land
used, occupied or held exclusively for the purposes of a society, club,
association or other body that —
(i)
conducts sporting, hobby or like activities as its sole
or principal activities; and
(ii)
in the opinion of the Water Corporation, is not operated
for the purpose of profit or gain to individual members, shareholders or
owners; and
(iii)
is not listed in subregulation (2);
(i)
land used on occasion for horse or greyhound racing if
the land is used principally by societies, clubs, associations and other
bodies described in paragraph (h);
(j) land
used, occupied or held exclusively for the purposes of a club or association
listed in subregulation (2) if —
(i)
the land is used principally for horse or greyhound
racing; and
(ii)
no off‑course betting facilities are provided by
Racing and Wagering Western Australia (established by the
Racing and Wagering Western Australia Act 2003 ) for any of the race
meetings conducted on the land;
(k) land
used or held as a cemetery;
(l) land
that the Water Corporation declares, under this paragraph, to be concessional
land for the purposes of this Part.
(2) For the purposes
of subregulation (1)(h) and (j), the following bodies are
listed —
(a) The
Western Australian Turf Club and any club or association formed for the
conduct or promotion of galloping horse races in Western Australia;
(b) the
Western Australian Trotting Association constituted by the
Western Australian Trotting Association Act 1946 and any trotting club or
association formed for the conduct or promotion of trotting or pacing horse
races in Western Australia;
(c) the
Western Australian Greyhound Racing Association established by the
Western Australian Greyhound Racing Association Act 1981 and any
greyhound club or association formed for the conduct or promotion of greyhound
racing in Western Australia.
(3) Despite
subregulation (1), land described in
subregulation (1)(d), (e), (f), (g), (h), (i), (j)
or (k) is not concessional land to the extent to which it is leased or
otherwise occupied for a purpose not related to a purpose described in the
paragraph.
(4) Land does not
cease to be used, occupied or held exclusively for a purpose mentioned in
subregulation (1) merely because it is used for fundraising for, or as a
meeting place for, a religious or charitable purpose, or as a polling place
for any parliamentary or other election.