New South Wales Consolidated Acts

LOCAL GOVERNMENT ACT 1993 - SECT 556

556 What land is exempt from all rates, other than water supply special rates and sewerage special rates?

(1) The following land is exempt from all rates, other than water supply special rates and sewerage special rates--

(a) land that is a public place,

(b) land used for a public reserve and vested in the Crown, a public body or trustees,

(c) land used for a common and vested in the Crown, a public body or trustees,

(d) land used for a public cemetery and vested in the Crown, a public body or trustees,

(e) land used solely for a free public library and vested in the Crown, a public body or trustees,

(f) land acquired under an environmental planning instrument for the public purpose specified in the instrument and not leased for private purposes,

(g) land that is held under a lease from the Crown for private purposes and is the subject of a mineral claim granted under Division 4 of Part 9 of the Mining Act 1992 and that the council has declared is not rateable,

(h) land that belongs to a public benevolent institution or public charity and is used or occupied by the institution or charity for the purposes of the institution or charity,

(i) land that belongs to a public hospital,

(j) land that is vested in the Minister for Health, the Health Administration Corporation or the New South Wales Health Foundation,

(k) land that is vested in a local health district constituted under the Health Services Act 1997 ,

(l) land that is vested in a university, or a university college, and is used or occupied by the university or college solely for its purposes,

(m) land that is vested in the Crown or Venues NSW and is described in Schedule 4A, Parts 1, 2 or 3 of the Sporting Venues Authorities Act 2008 and is used or occupied for the purposes of or in accordance with that Act,

(n) land that is vested in the Crown or the Zoological Parks Board and is used or occupied by the Board for its purposes,

(o) land that--

(i) is vested in the mines rescue company, within the meaning of the Coal Industry Act 2001 , and

(ii) is used for the purposes of a mine rescue station controlled by that company,

(p) land that is managed by the Teacher Housing Authority and on which a house is erected,

(q) land that is leased to the Crown for the purpose of cattle dipping,

(r) land that is specified or described in the regulations as being exempt from all rates, other than water supply special rates and sewerage special rates,

(s) land that is vested in an Aboriginal Land Council and that is reserved under Part 4A of the National Parks and Wildlife Act 1974 .

(2) Land that is a lot in a strata plan registered under the Strata Schemes Development Act 2015 for a leasehold strata scheme is taken, for the purposes of subsection (1)(h)-(o), to belong to or be vested in the owner (within the meaning of that Act) of the lot and not the lessor (within the meaning of that Act), unless the lessor is the owner for the purposes of that Act.

(3) A parcel of rateable land belonging to a public benevolent institution or public charity that is partly used or occupied by the institution or charity for its own purposes, and partly for a purpose that would result in part of the parcel not being exempt from rates under this section, is to be valued in accordance with section 28A of the Valuation of Land Act 1916 to enable those rates to be levied on the part that is not exempt.

(4) Any such valuation is to be made at the request of the council that proposes to levy rates on the parcel concerned.

(5) For the avoidance of doubt, sections 7B and 28A of the Valuation of Land Act 1916 extend to a stratum for the purpose of carrying out a valuation in accordance with subsection (3) and so extend whether or not the stratum is a lot in a strata plan that is registered under the Strata Schemes Development Act 2015 .