Concessions & Exemptions for Do I Have Any Entitlements?
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| Claim a principal place of residence | No land tax is payable on homes that are the owner's principal place of residence. This page describes how to apply for a principal place of residence classification. |
| Duty Concessions - Personal Relationships | Duty exemptions available when property is transferred between partners in a marriage, a significant relationship or a caring relationship OR when property is transferred following the breakdown of a personal relationship, including marriage. |
| Apply for duty exemption - relationship breakdown | How to apply for a duty exemption when property is transferred following the breakdown or end of a marriage or a significant relationship. |
| Apply for duty exemption - transfers between partners | How to apply for a duty exemption when property is transferred between partners in a marriage, a significant relationship or between partners in a caring relationship. |
| Duty Concessions - Miscellaneous | This page describes the evidence required to claim a duty concession available under Section 53(b), Section 53(c), Section 53(e), Section 53(j), Section 53(n), Section 227(1)(d), Section 227(1)(j) or Section 227(2) of the Duties Act 2001. |
| Duty Concession - First Home Owners | The duty concession is a concessional rate of duty on the purchase of a property by a First Home Buyer. There are two types of concessions available. The first relates to the purchase of established dwellings and the second relates to the purchase of land on which a dwelling is subsequently erected by a builder or an owner builder. |
| Gifts of property used for charitable, educational of religious purposes | A duty exemption is available when the property acquired as a gift will be used for charitable, educational or religious purposes. |
| Duty Concession - Transfer to a beneficiary by way of will or intestacy (inheritance) | Evidence you must supply to claim a duty concession when you have inherited property through a will or intestacy. |
| Land Tax - Pensioner exemption | All pensioners who hold a current Pensioner Concession Card or prescribed equivalent will be entitled to an exemption from land tax. |
| First home owner duty concession | How to apply for the duty concession when purchasing your first home. |
| Pensioner Rates Remission | Eligible pensioners are entitled to a remission of 30 per cent of rates and charges (this includes rates, other relevant charges, water consumption charges and the fire levy component of rates) up to a prescribed maximum amount for a given year. This page describes how to apply for a pensioners exemption. |
| Apply for Primary Production Land Classification | Land tax is not charged on primary production land. This page describes how to apply for a primary production land classification. |
| Tasmanian Trainee and Apprentice Incentive Scheme (TTAIS) | Information on the rebate available to employers of trainees and apprentices that meet certain criteria. |
| Duty Concession - Transfer as a result of foreclosure order | How to claim a duty concession when property is transferred as a result of a foreclosure order |
| Payroll tax relief for employers in the Information Technology industry | From 1 July 1999, payroll tax relief has been provided to employers in the Information Technology industry in relation to wages paid to eligible employees. This relief is being gradually phased out and will cease as at 30 June 2010 |
| Employment Incentive Scheme (Payroll Tax Rebate) (EISPR) | The Employee Incentive Scheme (Payroll Tax Rebate) (EISPR), announced as part of the 2009-10 Budget, is a temporary measure designed as an incentive for employers to increase Tasmanian employment by encouraging payroll tax payers to employ additional Tasmanian staff. The EISPR provides payroll tax relief for new positions created after 11 June 2009 and on or before 30 June 2010. |
| Land tax rebate where vacant land is built on during the financial year | Where a principal place of residence is built on vacant land owned as at 1 July of a financial year, a rebate up to the amount of the land tax paid or payable can be claimed. |
