Concessions Exemptions

In this Topic

  • New homes used for long term rentals
    The exemption is available for up to three financial years for dwellings used as long term rental and where the initial occupancy certificate issued between 8 February 2018 and 30 June 2023.
  • Short term visitor accommodation converted to long term rental
    The exemption provides a one year land tax exemption for properties converted from short term visitor accommodation to a long term lease. Eligibility criteria apply.
  • 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.