I think, along with Aboriginal Land Council and probably other bodies, the definitions seem to raise more questions than answers.
At least in the case of Essential Energy I can see them paying the ESL as they are not exempt from rates.
However there is no way the Aboriginal Land Council will be liable as they are;
1. exempt from rates under section 555.
2. they meet the definition of a Council and according to the Classification Manual 3.1 Government Land is owned by a council.
3. fully funded by Governemnt.
At present I have Essential Energy as INDNV
