South Australia
Recreation Grounds Rates and Taxes Exemption Act 1981
An Act to exempt certain land used for sport or recreation from rates and taxes.

Contents
1	Short title
3	Interpretation
4	Exemption of certain land from payment of rates
Legislative history

The Parliament of South Australia enacts as follows:
1—Short title
This Act may be cited as the Recreation Grounds Rates and Taxes Exemption Act 1981.
3—Interpretation
In this Act—
rates and taxes means rates and taxes imposed by or under any Acts of Parliament but does not include a charge imposed for water supplied or services provided.
4—Exemption of certain land from payment of rates
	(1)	Subject to subsection (2), land is exempt from rates and taxes if—
	(a)	the land—
	(i)	is vested in a council; or
	(ii)	is under the care, control or management of a council,
and the public is entitled to access to the land for the purpose of sport or recreation;
	(b)	the land is vested in trustees or in an association and the public is entitled, in pursuance of rights granted in perpetuity, to access to the land for the purpose of sport or recreation;
	(c)	the land is occupied under a lease, licence or permit granted by a council and is used by the occupier for the purposes of sport or recreation.
	(2)	The exemption conferred by subsection (1) does not operate unless the whole of the income (if any) derived from the land by the council, trustees or association is applied towards the maintenance, repair or improvement of the land.

Legislative history
Notes
	•	For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.
Legislation repealed by principal Act
The Recreation Grounds Rates and Taxes Exemption Act 1981 repealed the following:
The Recreation Grounds Taxation Exemption Act 1910
Principal Act
Year	No	Title	Assent	Commencement	
1981	5	Recreation Grounds Rates and Taxes Exemption Act 1981	5.3.1981	5.3.1981	
Provisions amended
New entries appear in bold.
Entries that relate to provisions that have been deleted appear in italics.
Provision	How varied	Commencement	
Long title	amended under Legislation Revision and Publication Act 2002		
s 2	omitted under Legislation Revision and Publication Act 2002