Exemptions and rebates

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

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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.​

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

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


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

​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.​​​ ​ ​​​​

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​​​​​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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