NSW Land tax - daycare centre, exempt?

[affiliate]

I am trying to work out if you own property that is a daycare centre in NSW, where it's tenanted by a daycare business who pays you rent, as the property owner are you exempt from land tax?

This is from OSR website: http://www.osr.nsw.gov.au/taxes/land/exemptions/other/

land used for a child care centre, where the centre is licensed under the Children and Young Persons Act 1988 and where it is used for the provision of a child care service

This is from NSW Legislation website under point 10(g)(ii): http://www.legislation.nsw.gov.au/maintop/view/inforce/act+26+1956+pt.3+0+N

(g) land owned by or in trust for any person or society and used or occupied by that person or society solely as a site for:
(i) a place of worship for a religious society, or a place of residence for any clergy or ministers or order of a religious society,
(ii) the provision of a child care service the subject of a licence under the Children and Young Persons (Care and Protection) Act 1998 or a school registered under the Education Act 1990,

Looking at the above, I am presuming that it doesn't matter if you own the property personally or in a discretionary, unit or hybrid trust, you should be exempt from any land tax. Does this seem correct?

 

[Terry_w]

I am trying to work out if you own property that is a daycare centre in NSW, where it's tenanted by a daycare business who pays you rent, as the property owner are you exempt from land tax?

This is from OSR website: http://www.osr.nsw.gov.au/taxes/land/exemptions/other/


This is from NSW Legislation website under point 10(g)(ii): http://www.legislation.nsw.gov.au/maintop/view/inforce/act+26+1956+pt.3+0+N


Looking at the above, I am presuming that it doesn't matter if you own the property personally or in a discretionary, unit or hybrid trust, you should be exempt from any land tax. Does this seem correct?

Break it up to analyse it

"land owned by or in trust for any person or society and used or occupied by that person or society solely as a site for"

Land
owned by or in trust
for any person,
and
used or occupied by that person
sole
as a site for...

 

[Scott No Mates]

You also need to consider who holds the licence. does the licence run with the property or with the operator?