Exemptions from land tax are available for eligible organisations where the land they own or hold is used for an eligible purpose.
Land that may be eligible for an exemption includes property:
- 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 a 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 2022;
- 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 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 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:
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.
- Property Identification Number (PID) or their Volume and Folio numbers. The PID is on your Land Tax Notice of Assessment or on your council rates notice. To locate the Volume (Plan) and Folio (Lot) numbers, go to the Land Information System Tasmania.
- 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.
- If your organisation receives an exemption or concession (in question 5 of your application), attach the relevant certificate/s
- If you need to provide additional information (for questions 6 and 9 of your application), attach it using separate sheets.