Australian Capital Territory Numbered Acts

REVENUE (CHARITABLE ORGANISATIONS) LEGISLATION AMENDMENT ACT 2015 (NO. 48 OF 2015) - SECT 13

substitute

8     Meaning of rateable land

    (1)     In this Act:

"rateable land"—

        (a)     means all land in the ACT, including Commonwealth land; but

        (b)     does not include—

              (i)     commons, public parks and public reserves not held under lease or licence; and

              (ii)     sites of cemeteries and public hospitals; and

              (iii)     land leased to charitable organisations and used exclusively for religious, educational, benevolent or charitable purposes; and

              (iv)     sites of churches and other buildings used exclusively for public worship; and

              (v)     sites of buildings used for free public libraries; and

              (vi)     land leased from the Commonwealth that is occupied by, or used in connection with, a school; and

              (vii)     Commonwealth land that is not leased and is unoccupied (other than land that, immediately before becoming unoccupied, was occupied by a lessee of the Territory or Commonwealth on a weekly or fortnightly tenancy).

    (2)     In this section:

"charitable organisation", for a tax law—see the Taxation Administration Act 1999

, section 18B.

"charitable purposes "does not include community housing purposes.

"community housing"—see the Duties Act 1999

, section 73A (4).

"school" means a non-government school under the Education Act 2004

, and includes a playground belonging to, or used in relation to, the school.

Part 5     Taxation Administration Act 1999