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Guidelines

Debt Management Guideline
An outline of the State Revenue Office approach to debt management (Current)
Definition of a Registered Trustee - Guideline
Defines a registered trustee company for the purpose of principal residence land classifcation under the Land Tax Act 2000
Exemption for Land Short term visitor accommodation converted to long term rental FAQ and Guideline
A land tax exemption is available for one year for properties converted from short term visitor accommodation to a long term lease.
Grouping of Related Companies - Land Tax
Guidance on the grouping of companies for land tax purposes including what are defined as related companies and how they are grouped.
Land Tax and Apportionment of Principal Residence Land Guideline
Guidance on apportionment of Principal Residence Land where land is used as principal residence land and for other purposes. This guideline applies from 1 July 2017 following an amendment to section 26 of the Land Tax Act.
Land tax exemption for new dwelling available for long term rental
An exemption from the payment of land tax for up to three financial years is available for new dwellings made available for long term rental.
The exemption applies for the three financial years after the date that an occupancy permit is issued. The permit must have been issued on a date between 8 February 2018 and 7 February 2021 (inclusive).
Land Tax Public Guideline
Guidance on who pays land tax, how it is calculated, how it can be paid and what exemptions and rebates are available.
Legal Practitioners and Conveyancers - Land Tax Search Guideline
An explanation for solicitors and conveyancers of the calculations of searches and land tax liability.
Objections Reviews and Appeals Public Guideline
You have a right to lodge an objection when you are dissatisfied with tax assessments or certain decisions of the Commissioner of State Revenue (the Commissioner). This guideline provides information on how to lodge an objection, how to request a review of an objection determination and how to lodge an appeal against an objection determination. (Current)
Primary Production Land Guideline
This guideline has been produced to assist land owners and land users (that is, lessees of land) involved in certain, specified activities in determining whether or not they are entitled to apply for Primary Production Land (PPL) classification with respect to land they own or use.
Qualifying Home Business Concession Guideline
This document is a guideline to eligibility requirements for a qualifying home business concession.
Special Disability Trust Exemption Guideline
This guideline provides information on applying for a Special Disability Trust Exemption from land tax and property transfer duty.
Tasmanian Compliance Strategy
Compliance Strategy 2016
Taxation Administration Act 1997 - Public Guideline
Summary of the provisions of the TAA including details of the state taxation acts subject to its provisions (Current)

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