Exemptions from land tax are available for eligible organisations where the land they own or hold is used for an eligible purpose.
Land that is eligible for the organisation exemption include land:
- owned by a religious denomination or religious society and used for related purposes;
- used as a medical establishment (excluding general practices in most circumstances);
- used principally for Aboriginal cultural activities and is considered aboriginal land under the Aboriginal Lands Act 1995;
- used to operate a retirement village, or for related purposes;
- subject to a conservation covenant;
- owned by a charitable institution;
- used for the purposes of an ex-servicemen’s association;
- on which is built a public library or public museum;
- owned by a community service association if the land is not primarily used to raise income for the organisation; or
- owned by any association or society used solely by it for holding public exhibitions and not for profit or gain.
How to apply
To apply for the organisation exemption:
Applications must include the following supporting information:
1. A copy of your organisation’s most recent annual report and audited Income and Expenditure Statements and Balance Sheet.
2. Property Numbers or Property Identification Numbers (PID) or their Volume and Folio numbers.
The Property Number is on your Land Tax Notice of Assessment. The PID is on your council rates notice. To locate the Volume (Plan) and Folio (Lot) numbers, go to the Land Information System Tasmania.
3. If your organisation holds the property:
- as a beneficiary of an estate or trust attach a copy of the will or trust deed;
- as a company attach a current ASIC search showing the shareholding in the company;
- as an association or society attach a copy of the constitution or other constituent documents; or
- subject to a conservation covenant attach a copy of documents confirming registration of the covenant over the affected land.
4. If your organisation receives an exemption or concession (in question 5 of your application), attach the relevant certificate/s.
5. If you need to provide additional information (for questions 6 and 9 of your application), attach it using separate sheets.