Substantial non-exempt purpose

When land is used mainly for a purpose that does not meet the requirements of an exemption.

When determining whether land is being used for a substantial non-exempt purpose, we consider:

• whether a person other than the principal resident has been given a right to occupy any part of the land under a tenancy agreement
• whether a person, other than the principal resident or a member of the principal resident’s family who uses the land as his or her home, carries out work on the land as an employee or contractor, other than related to the land itself or a building situated on the land
• the extent to which a person uses the land, or has set the land aside for use, for a non-exempt purpose
• whether the gross income generated during the most recently ended financial year from business or income producing activity on the land is more than $30,000
• any other relevant matter.