Victorian Current Acts

LAND TAX ACT 2005 - SECT 73B

    (1)     A gender-restrictive club or a gender‑exclusive club is not entitled to an exemption under section 73A(1) unless the Commissioner determines—

        (a)     in the case of a gender-restrictive club, the club is genuinely inclusive of members of any sex or gender identity; or

        (b)     the purposes of the club are such that it is consistent with community interests and expectations that the exemption apply.

    (2)     For the purposes of making a determination under subsection (1)(a), the Commissioner may have regard to the following—

        (a)     the membership composition of the club;

        (b)     membership classes and the rights of members of the club;

        (c)     any other relevant circumstances.

    (3)     For the purposes of making a determination under subsection (1)(b), the Commissioner may have regard to the following—

        (a)     the purposes of the club;

        (b)     the membership composition of the club;

        (c)     membership classes and the rights of members of the club;

        (d)     the nature of the benefits or services the club provides to its members;

        (e)     benefits or services the club provides to the community;

        (f)     whether the benefits or services the club provides to its members are to meet their special needs or particular personal characteristics;

        (g)     any other relevant circumstances.

    (4)     In this section—

"gender-exclusive club" means a non-racing club which excludes persons from membership on the basis of a person's sex or gender identity;

"gender-restrictive club" means a non-racing club—

        (a)     that was a gender-exclusive club on or after 20 May 2021; and

        (b)     that no longer excludes persons from membership on the basis of a person's sex or gender identity;

non-racing club has the meaning given in section 73A.

Pt 4 Div. 4 (Heading) amended by No. 84/2006 s. 12.

Division 4—Charities and health services