Western Australian Numbered Acts

LAND TAX ASSESSMENT ACT 2002 (NO. 52 OF 2002) - SECT 37

37 .         Land owned by public charitable or benevolent institutions

                Land is exempt for an assessment year if —

            (a)         at midnight on 30 June in the previous financial year, it is owned by, vested in or held in trust for a public charitable or benevolent institution; and

            (b)         it is used solely for the public charitable or benevolent purposes for which the institution was established.