Exemptions and rebates

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Check if you are eligible for an exemption, rebate or concession.​

​The principal residence land classification may be applied to land on which an owner of the land resides as their principal residence.​​

​The primary production land classification may be applied if the property is used for the business of primary production.​​

A​ zero land tax rate is available for land held by a trustee of a special disability trust where the land is used as the principal residence of a beneficiary of a the​ trust.​

​​A concession on land tax is available for qualifying ​home businesses. 

​​New home builders may be eligible for a rebate on the current year's land tax where they qualify for principal residence land classif​ication.​

 ​​​​​​Some non-profit organisations and related organisations are entitled to have certain land treated as exempt for land tax purposes.
​Land tax exemption on new homes made available for long term rental is available for up to three financial years for dwelling.​​​ ​ 

​Exemptions from land tax are available for eligible clubs where the land they own or hold is used for an eligible purpose.​​

This exemption provides a one year land tax exemption for properties converted from short term visitor accommodation to a long term lease.​​​ ​ ​​​​


​​​​​Landowners who have purchased a new principal place of residence but not sold their current principal place of residence, may be eligible apply for a rebate.
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