Short term visitor accommodation converted to long term rental

Land Tax is normally payable on property that is not your principal place of residence.

However if this use meets the eligibility requirements below, applicants may qualify for a one year land tax exemption.

The eligibility requirements are:

  • the property must be classified as 'general' land;
  • a written residential tenancy agreement, within the meaning of the
    Residential Tenancy Act 1997 must have commenced for the property between 15 March 2018 and 14 March 2019; and
  • ​​the dwelling on the property must have been used as short stay accommodation during the majority of the 3 month period prior to the commencement of the residential tenancy agreement.

To apply, please use the Application for exemption - short term accommodation converted to long term rental.

If still uncertain whether your property qualifies for this exemption, please contact the State Revenue Office

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