Land used exclusively for charitable purposes

This ruling and LTA-005 have been replaced by LTA-009 effective from the 2022 land tax year.

This ruling explains the operation of the charitable exemption in the former section 74 of the Land Tax Act 2005 and how to apply for it for the land tax years prior to 2022.

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Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.