Provides a one-year
land tax exemption for short-stay accommodation properties that are rented for
a minimum term of 12 months commencing within the period 15 March 2018 and 14
Provides a three-year
land tax exemption for all newly built housing that is made available for long
term rental. The exemption will be available for the three financial years
after the date that an occupancy certificate is received, as long as it is
received between 8 February 2018 and 7 February 2021 inclusive.