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 can be claimed. The rebate can be applied for where the owner does not have principal residence classification on another property within the same financial year.

To apply for the Principal Place of Residence classification

Please apply online here. ​The online form also links to the eligibility criteria for the new home rebate.​

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