Land tax is not payable in respect of the following:

(a) principal residence land or primary production land owned 50% or more by a person in receipt of –

(i) a current Pensioner Concession Card issued under a relevant Act of the Commonwealth; or

(ii) a card that is prescribed to be equivalent to the card referred to in subparagraph (i) ;

(b) principal residence land or primary production land, 50% or more of which is owned by a person who is –

(i) in receipt of a special rate pension under the Veterans' Entitlements Act 1986 of the Commonwealth; and

(ii) totally and permanently incapacitated;

(ba) land used for the purposes of a retirement village;

(bb) land used for purposes which are ancillary to the purposes of a retirement village;

(c) Aboriginal land within the meaning of the Aboriginal Lands Act 1995 used principally for Aboriginal cultural purposes;

(d) .  .  .  .  .  .  .  .  

(e) land in respect of which land tax was not levied pursuant to section 10(1)(q)(ix) of the Land and Income Taxation Act 1910 .