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.