Land is exempt for an assessment year if, at midnight on 30 June in the previous financial year, the land is
- owned by, vested in, or held in trust for a sports association and used as a site for providing facilities necessary for or conducive to the attainment of the sporting objects of the association
- owned by, vested in, or held in trust for any other non-profit association and used solely as a site for the purposes of providing facilities that are
- necessary for or conducive to the attainment of the objects of the association and
- not available for use on a paying basis by persons (other than guests of members) who are not members of the association.
The fact that facilities provided may include facilities for the sale of liquor does not affect eligibility for exemption.
If land that is owned by, vested in, or held in trust for a non-profit association does not qualify for exemption because it is not used solely for association purposes, a 50% concession on the land tax payable is allowed if at least half of the total area of the land and the area of any part of a building on the land is used for association purposes.
If the land is vacant or less than half the area is used for the purposes of the association, then it is fully taxable.
