Hi fellow Revenue Professionals,
Like Mchelle received last year, I have recently received a request from the NSW Aboriginal Land Council for exemption from rates Under Sec 556(1) (h), as the local aboriginal land council is a public benevolent institution/public charity. The only supporting documentation to date they have supplied is a copy of the Australian Charities and Not-for-Profits Commission Charity Register Summary.
Sec 556 (1) (h) states that exemption applies to 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. My question is, if the dwellings are being used as residential accommodation does that meet the criteria of being occupied by the institution? I would also be interested to know how many other councils may be receiving these requests.
Thanks
Pete
