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This ruling has ceased



This ruling and LTA-004 have been replaced by LTA-009 effective from the 2022 land tax year.

This ruling provides a list of criteria that must be met by an opportunity shop to be considered as a use for a charitable purpose for the exemption under the former section 74 of the Land Tax Act 2005 in the land tax years prior to 2022.

Issue date: October 2007

Cease date: 31 December 2021

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