S. 76A(1) substituted by No. 38/2018 s. 316(1).
(1) Land is exempt land if the Commissioner determines that it is occupied, or currently available for occupation—
S. 76A(1)(a) amended by No. 23/2022 s. 24(a).
(a) as a residential service; or
S. 76A(1)(b) amended by Nos 23/2022 s. 24(b), 9/2023 s. 258(3).
(b) as an SDA dwelling provided by an SDA provider.
(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.
S. 76A(3) amended by Nos 38/2018 s. 316(2) (as amended by No. 19/2019 s. 236(2)), 9/2023 s. 258(3).
(3) If the Commissioner is satisfied that only a part of land is occupied or currently available for occupation as a residential service or SDA dwelling—
(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.