Land may be exempt from land tax if it is owned by an association and held for the purpose of conducting agricultural shows or similar exhibitions.

To qualify:

• Any net income from the land must be used solely to support the association’s activities.

Land may be exempt from land tax if it is owned by an association established for the benefit of former members of the armed forces or their dependants — such as Returned Services League (RSL) clubs.

To qualify:

• The land must be used wholly or mainly for the social or recreational purposes of the association’s members.
• Any net income from the land must be used solely to support the association’s activities.

Land may be exempt from land tax if it is owned by an association established for charitable, educational, benevolent, religious or philanthropic purposes, and meets one of the following conditions:

• The land is used (or is intended to be used) wholly or mainly for the purposes of the association
• Any net income from the land is used entirely to support the association’s activities.

Land owned on behalf of a trust

Where land is owned on behalf of a trust, the trust, and not the registered owner of the land, must be established for a charitable, educational, benevolent, religious or philanthropic purpose.

Land may be exempt from land tax if it is owned by an association that holds the land wholly or mainly for the recreation of the local community.

'Local community' refers to residents of a defined geographical area in the general vicinity of the land.

To qualify:

• Any net income from the land must be used solely to support the association’s recreational activities.

Land may be exempt from land tax if it is:

• Used solely or mainly as an educational institution, and
• Operated on a not-for-profit basis.

Land or buildings held by the institution as an investment, that are not on the site or grounds of the institution, are not eligible for an exemption.

Leased land

If the educational institution does not own the land, it must occupy the land for no payment.

Land owned on behalf of a trust

Where land is owned on behalf of a trust, the trust, and not the registered owner of the land, must be established for an educational purpose.

Land may be exempt from land tax if it is owned by an association of employers or employees that is registered under Commonwealth or State legislation relating to industrial conciliation or arbitration.

To qualify:

• The association’s members must be employers or employees, typically within a specific industry.
• Any net income from the land must be used solely to support the association’s purposes.

Exempt land

An exemption may apply to land owned and occupied by the association for its operational purposes.

Sporting associations

Land may be exempt from land tax if it is owned or held by an association established for the purpose of playing sport.

This includes sports such as:

• Cricket
• Football
• Tennis
• Golf
• Bowling
• Other athletic sports or exercises

To qualify, any net income from the land must be used entirely to support the association’s sporting activities.

Racing associations

An exemption may apply to all land owned or held by an association that was established for racing purposes including horse racing, trotting, dog racing, motor racing or other similar contests.

To qualify, any net income must be used solely to further the association’s racing activities.

Exempt land

Exemptions apply to:

• Land used wholly or mainly for sporting or racing purposes
• Other land owned by the association, excluding residential or vacant land

Land may be exempt from land tax if it is owned by an association whose objectives include the conservation of native flora or fauna.

Exempt land

An exemption may apply to all land owned by the association that is:

• Used mainly or solely as a reserve for conservation purposes, and
• Operated without profit

Land may be exempt from land tax if it is owned by an association and held for the purpose of preserving buildings or objects of historical value located on the land.

To qualify, any net income generated from the land must be used entirely to support the association’s preservation activities.

Land may be exempt from land tax if it is owned by an association that provides assistance to necessitous or helpless persons.

Types of assistance may include:

• living accommodation
• food
• clothing
• medical treatment
• nursing
• pre-maternity or maternity care
• other help.

The land must be used mainly or solely for the purpose of supplying this assistance.

Charging for service

Assistance must be provided:

• At no cost, or
• At a cost (monetary or otherwise) which is substantially less than the value of the assistance.

Leased land

If the association providing the assistance does not own the land, it must:

• Occupy the land rent-free, or
• Be paying a nominal rental sum (monetary or otherwise).

Land may be exempt from land tax if it is owned by an association and is held wholly or mainly for the purpose of providing services or support to the community, or a sector of the community. This includes activities related to:

• Literature
• Science
• Languages
• The arts
• Preservation of historical, traditional or cultural heritage
• Other similar community-focused purposes

An exemption may apply to land owned by an association that receives an annual grant or subsidy from money voted by Parliament.

The land must be used solely or mainly for the purposes for which the grant or subsidy is made.

Leased land

If the association does not own the land, it must:

• Occupy the land rent-free, or
• Pay a rent that is significantly lower than market value (whether monetary or otherwise).