(1) Land is exempt land if the Commissioner determines that it is occupied, or currently available for occupation, as—
(a) a residential care facility; or
(b) a supported residential service.
(2) To obtain an exemption from land tax under this section, the owner of the land must—
(a) apply to the Commissioner for the exemption; and
(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.
(3) If the Commissioner is satisfied that only a part of land is occupied or currently available for occupation as a residential care facility or supported residential service—
(a) land tax is assessable on the remaining part of the land, unless another exemption applies to that part; and
(b) section 22 applies, if necessary, for that purpose.
(4) In this section—
"residential care facility" means any premises—
(a) in which—
(i) a residential care service; or
(ii) a multi purpose service—
within the meaning of the Aged Care Act 1997 of the Commonwealth, is operated by an approved provider within the meaning of that Act; and
(b) in respect of which an allocation of residential care places is in effect under Division 15 of that Act;
S. 76(4) def. of supported residential service amended by Nos 49/2010 s. 230, 37/2021 s. 395.
"supported residential service" has the same meaning as in section 214 of the Social Services Regulation Act 2021 .
S. 76A inserted by No. 31/2008 s. 18.