​

A Land Tax exemption is available for eligible organisations if the land (they own or hold) is used for an eligible purpose.

Eligibility

The following land may be eligible for an exemption:

• owned by (or in trust for) a religious body and used for religious, charitable or educational purposes (or the proceeds from the use of the land by another party are applied towards such a purpose);
  
• owned by (or in trust for) and used as an eligible medical establishment or convalescent home (excluding general practices in most circumstances);
  
• used principally for Aboriginal cultural activities and is considered aboriginal land under the Aboriginal Lands Act 1995;
  
• used for the purposes of, or ancillary to, the operation of a retirement village;
  
• subject to a conservation covenant under Part 5 of the Nature Conservation Act 2002;
  
• owned by (or in trust for) a charitable institution which is exempt from the payment of income tax under the Income Tax Assessment Act 1997 (Cth) and used solely for charitable purposes;
  
• owned by (or in trust for) an association of ex-servicemen or dependents of ex-servicemen and used for the purposes of the association;
  
• on which is built a public library or public museum;
  
• owned by (or in trust for) a community service association if the organisation is exempt from the payment of income tax under the Income Tax Assessment Act 1997 (Cth) and 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:

• ​submit the Organisation land tax exemption application.
• ​ensure you have the correct supporting documentation.

 
Supporting documentation

Applications must include the following supporting information: 

• A copy of your organisation's most recent Annual Report and audited Income and Expenditure Statements and Balance Sheet.
  
• The property Identification Number (PID) or the property's Volume and Folio numbers. 
  The PID is shown on your Land Tax Notice of Assessment or your council rates notice. 
  Go to the Land Information System Tasmania.for the Volume (Plan) and Folio (Lot) numbers.
• If your organisation holds the property:
• as a beneficiary of an estate or trust, attach a copy of the will or trust deed; or
  
• as a company, attach a current ASIC search showing the shareholding in the company; or
  
• as an association or society attach a copy of the constitution or other constituent documents; or
  
• that is subject to a conservation covenant, attach a copy of documents confirming registration of the covenant over that land.​
  
• If your organisation receives an exemption or concession (in question 5 of your application), attach the relevant certificate/s.
  
• If you need to provide more information (for questions 6 and 9 of your application), attach it separately.​