Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
134. When any holding or part thereof is used exclusively—
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as public places for religious worship;
(b)
as licensed public burial grounds or crematoria;
(c)
for public schools;
(d)
as public places for charitable purposes or for the purposes of science, literature or the fine arts, and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of any rate.