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Exemptions and rebates

Check if you are eligible for an exemption, rebate or concession.

Principal residence land The principal residence land classification may be applied to land on which an owner of the land resides as their principal residence.		Primary production land The primary production land classification may be applied if the property is used for the business of primary production.
Special disability trust exemption A zero land tax rate is available for land held by a trustee of a special disability trust where the land is used as the principal residence of a beneficiary of a the trust.		Home business concession A concession on land tax is available for qualifying home businesses.
New home builders rebate New home builders may be eligible for a rebate on the current year's land tax where they qualify for principal residence land classification.		Organisation exemption (certain land) Some non-profit organisations and related organisations are entitled to have certain land treated as exempt for land tax purposes.
New home used for long term rental exemption Land tax exemption on new homes made available for long term rental is available for up to three financial years for dwelling.		Special rate of tax Exemptions from land tax are available for eligible clubs where the land they own or hold is used for an eligible purpose.
Short term visitor accommodation converted to long term rental exemption This exemption provides a one year land tax exemption for properties converted from short term visitor accommodation to a long term lease.		Two residences owned in transitional circumstances rebate Landowners who have purchased a new principal place of residence but not sold their current principal place of residence, may be eligible apply for a rebate.

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