To qualify for an exemption
- the land and buildings must be used for the provision of a residential care service (as defined in the Aged Care Act 1997) and
- that service must be certified under the Commonwealth Aged Care Act 1997.
The Aged Care Act defines residential care as personal and/or nursing care that is provided to a person in a residential facility. The facility must also provide accommodation that is furnished and equipped for the provision of care, appropriate care and nursing staff, meals and cleaning services.
A partial exemption is available where not all of the land is used for the purposes of an aged care facility.
This section does not affect the eligibility of a property for an exemption under another section of the Land Tax Assessment Act.
