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.
The primary production land classification may be applied if the property is used for the business of primary production.​
​​ ​​​Some non-profit organisations and related organisations are entitled to have certain land treated as exempt for land tax purposes.

​​ A concession on land tax is available for qualifying home businesses. 
A​ zero land tax rate is available on the transfer of the principal residence of a beneficiary of a special disability trust.

​​​Exemptions from land tax are available for eligible organisations where the land they own or hold is used for an eligible purpose. 
​​New home builders may be eligible for a rebate on the current year's land tax where they qualify for principal residence land classification.
Landowners who have purchased a new principal place of residence but not sold their current principal place of residence, may apply for a rebate.
Land tax exemption on new homes made available for long term rental is available for up to three financial years for dwelling.​​​ ​ ​​​


Where a principal place of residence is built on vacant land owned as at 1 July of a financial year, a rebate can be claimed.
This exemption provides a one year land tax exemption for properties converted from short term visitor accommodation to a long term lease. ​​

Taxpayers with commercial properties adversely financially impacted during COVID-19.


 

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