Guidelines for Property Owners
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| Guide to Taxpayers Estimate of Liability of Land Tax at Settlement Date | Assistance for purchasers and vendors in determining their land tax liability at settlement date. Includes example scenarios. (Current) |
| Primary Production Land Public Guideline | This guideline has been produced to assist landowners and land users (that is, lessees of land) involved in certain, specified activities in determining whether or not they are entitled to apply for Primary Production Land (PPL) classification with respect to land they own or use. (Current) |
| Taxation Administration Act 1997 - Public Guideline | Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current) |
| Taxation Legislation Amendments Guideline 2007 | Summary of changes to state tax legislations resulting from the Taxation Legislation (Miscellaneous Amendments) Act 2006 and the Valuation of Land Amendment Act 2006. (Current) |
| Land Tax Public Guideline | Guidance on who pays land tax, how it is calculated, how it can be paid and what exemptions and rebates are available. (Current) |
| Land Tax Guideline - Aggregation of Land Values | Guidance on when land values will be aggregated for the purposes of land tax. Where the same person or company owns several parcels of land, land tax is levied on the combined (“aggregated”) land value of all the separate parcels of land. (Current) |
| Land Tax Estimate of Liability at Settlement Date Increase to Fee | Notice of an increase in the fee payable (to $13.30) on a request for an land tax “Estimate of Liability at Settlement Date” (EOLSD). The change is effective from 1 July 2009. (Current) |
| Land Tax Demands | Why the amount of land tax may have changed for the 2009-10 financial year. (Current) |
| Objections, Reviews and Appeals Public Guideline | You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current) |
| Taxation Legislation Guideline | Summary of the changes made by the Taxation Legislation (Miscellaneous Amendments and Repeal) Act 2002. (Current) |
| Taxation and Related Legislation Amendments 2008 | Summary of the changes made by the Taxation and Related Legislation (Miscellaneous Amendments) Act 2008 to the : Duties Act 2001, Taxation Administration Act 1997; Land Tax Act 2000; and the First Home Owner Grant Act 2000. Changes to the land tax legislation were effective from 1July 2008, all other changes were effective from 2 May 2008. (Current) |
