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Exemptions and rebates

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

Principal residence land The principal residence land classification may be applied to land on which an owner of the land resides.		Primary production land The primary production land classification may be applied if the property is used for the business of primary production.
Organisation exemption Some non-profit organisations and related organisations are entitled to have certain land treated as exempt for land tax purposes.		Home business concession A concession on land tax is available for qualifying home businesses.
Special disability trust exemption A zero land tax rate is available on the transfer of the principal residence of a beneficiary of a special disability trust.		Special rate of tax 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 rebate New home builders may be eligible for a rebate on the current year's land tax where they qualify for principal residence land classification.		Two residences owned in transitional circumstances rebate Landowners who have purchased a new principal place of residence but not sold their current principal place of residence, may apply for a rebate.
New home used for long term rental exemption Land tax exemption on new homes made available for long term rental is available for up to three financial years for dwelling.		Vacant land built on during the financial year rebate 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.
Short term visitor accommodation converted to long term rental exemption This exemption provides a one year land tax exemption for properties converted from short term visitor accommodation to a long term lease.		Commercial property exemption Taxpayers with commercial properties adversely financially impacted during COVID-19.

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