Concessions Exemptions

In this Topic

  • Home Business Land Tax Concession
    A concession on Land Tax is available for Qualifying Home Businesses. Eligibility criteria apply.
  • 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.
  • Principal Residence Land
    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.
  • Rebate for two residences owned in transitional circumstances
    Landowners who, at June 30, have purchased a new principal place of residence but have not yet sold their current principal place of residence, may apply for a rebate (a transitional rebate) on their land tax. Land tax would normally be payable for the residence not being used as a principal place of residence on 1 July of the tax year. Landowners may apply for the transitional rebate whether or not the land tax has actually been paid.
  • 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.