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Who pays Land tax?
Land tax is an annual tax payable by anyone who owns property at 1 July each year, unless the land is:
Sporting clubs are NOT exempt, but may be entitled to a concessional rate of tax. Applications for the special rate of land tax must be in writing and forwarded with a copy of the constitution, rules or objects of the club.
Further information is available in the following documents:
Information is also available on the rates of land tax or you can use the land tax calculator to estimate your land tax liability.
Please note:If your land use changes and ceases to be used as your principal residence land, primary production land or exempt land you must notify the Commissioner of State Revenue within 30 days.
The Taxation and Related Legislation (Miscellaneous Amendments) Act 2013
The Act received Royal Assent on Monday, 21 October 2013.
It amends the Duties Act 2001, the First Home Owner Grant Act 2000, the Land Tax Act 2000, and the Taxation Administration Act 1997.
For more information about the amendments, please read the fact sheet.
Change of Land Use online form
A user-friendly online form has been introduced for taxpayers to advise of changes in land use.
You can use this form to: