Charitable exemption and opportunity shops

This ruling and LTA-004 have been replaced by LTA-009 effective from the 2022 land tax year.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.

Download revenue-ruling-lta-005.pdf / 69.66 KB

Disclaimer

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling GEN-001.