New home builders rebate

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. 

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Eligibility

New home builders may be eligible for a land tax rebate for a financial year if:

  • they own vacant land as at 1 July of the financial year; and
  • they do not own other land classified as Principal Residence Land as at 1 July of the financial year; and 
  • a dwelling was built on the vacant land; and
  • the owner of the land or a related person, as defined in the Land Tax Act 2000​, occupies the newly built dewelling as their principal residence during the financial year. 

How to apply

To apply for the new home builders rebate:

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