New home builders rebate
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New home builders may be eligible for a rebate of their land tax where they qualify for the Principal Residence Land classification on their newly-built home.
Eligibility
New home builders may be eligible for the rebate for a financial year if:
- the owner was the owner of the land at the start of the financial year; and
- during that financial year a dwelling was constructed on the land and occupied as principal residence by the owner of the land or a related person of the owner as defined within Section 3 of the Land Tax Act 2000; and
- the owner during the financial year did not own other land classified as principal residence land.
How to apply
Use the Principal Residence Land application to apply for the rebate.