It is not clear what the "market rate" is. Consider including a definition of "market rate". 2. What is the policy reasoning for only allowing the exemption where the housing is provided at a rate that is less than the market rate. This requirement would seem easy to manipulate. 3. Amend structure of Item 192(4), to make the alternatives clearer, as follows: 4. However, this Item only applies if: (a) the property is housing provided by, or on behalf of, an always- exempt person at a rate below the market rate; or (b) the property is:
maintenance