Charitable exemption and opportunity shops
This ruling has ceased
archive-LTA-005
This ruling and LTA-004 have been replaced by LTA-009 effective from the 2022 land tax year.
This ruling provides a list of criteria that must be met by an opportunity shop to be considered as a use for a charitable purpose for the exemption under the former section 74 of the Land Tax Act 2005 in the land tax years prior to 2022.
Issue date: October 2007
Cease date: 31 December 2021
