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Land tax

View the full list of land tax revenue rulings.

These revenue rulings relate to the Land Tax Management Act 1956.

Recent rulings about the definition of foreign persons, which relate to surcharge land tax and surcharge purchaser duty, are shown under General revenue.

Boarding houses/low cost accommodation

LT 101 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2017 Tax Year
LT 100 Exemption - Land Used and Occupied Primarily for a Boarding House - 2017 Tax Year
LT 098 Exemption - Land Used and Occupied Primarily for a Boarding House - 2016 Tax Year
LT 099 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2016 Tax Year
LT 095 Exemption - Land Used and Occupied Primarily for a Boarding House - 2015 Tax Year
LT 096 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2015 Tax Year
LT 093 Exemption - Land Used and Occupied Primarily for a Boarding House - 2014 Tax Year
LT 094 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2014 Tax Year
LT 091 Exemption - Land Used and Occupied Primarily for a Boarding House - 2013 Tax Year
LT 092 Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2013 Tax Year

Charitable/religious institutions

LT 009 Land Owned by Charitable or Educational Institutions and Religious Societies - Liability to Land Tax

Crown land/land owned by other Government utilities

LT 008 Crown Land Leased by a Society, Club or Association - Eligibility for Exemption from Land Tax
LT 006 Land Owned by the Crown - Liability to Land Tax
LT 018 Land Tax Liability for Lessees of Certain Crown Land
LT 032 Lessees of Commonwealth Crown Land
LT 030 Lessees of Land Owned by a Local or County Council or a Public Authority

Exemptions

LT 025 Conveyance by a Company to Principal Shareholder - Former Section 10A of the Land Tax Management Act, 1956
LT 071v2 Exemption - Residential Parks Primarily Used and Occupied by Retired Persons
LT 028 Exemption for Unimproved or Partially Improved Land Owned by Clubs, Associations or Societies
LT 010 Exemption of Land Approved for Multiple Occupancy
LT 019 Five Year Land Tax Holiday Applications for Exemption
LT 016 Land Tax Exemption in Respect of Rental/Purchase Schemes
LT 027 Vesting Date for the Purposes of Determining Exemption for Deceased Estates

Grouping/related companies

LT 003v2 Related Companies - Section 29 of the Land Tax Management Act 1956

Heritage listed land

LT 046 Heritage Restricted Land
LT 015 Heritage Valuations - Division 6 of the Heritage Act

Land tax thresholds

LT 058 Increased Land Tax Thresholds
LT 064 Increased Land Tax Thresholds 2001

Land values

LT 037 Apportionment of Average Values of Land on a Rental Value Basis
LT 048 Unutilised Value Allowances & Postponement of Tax

Nursing homes/retirement villages

LT 031 Exemption for Retirement Villages and Nursing Homes
LT 034 Land Tax Rebate for Owners Returning to Their Principal Place of Residence from Nursing Homes/Hospitals - Guidelines for Rebate Application
LT 014 Retirement Villages - Liability for Land Tax

Other

LT 001 Additional Tax Payable under Sections 40 and 72 of the Land Tax Management Act, 1956
LT 011 Amendment of Assessments
LT 038 Company Titled Units Deemed to be Strata Lots
LT 035 Issue of a Certificate under Section 47 of the Land Tax Management Act, 1956
LT 007 Land Tax 1988 - Introduction of Modified Returns System
LT 012 Postponement of Payment of Part of Land Tax - Section 9A of the Land Tax Management Act 1956
LT 017 Remission of Land Tax in Cases of Hardship
LT 045 Rent-Protected Land

Principal place of residence

LT 041 Additional Concession for Land Entitled to Partial Exemption as a Person's Principal Place of Residence
LT 040 Concession for Land Partially Used and Occupied as an Owner's Residence
LT 005 Dual Occupancy - Principal Place of Residence
LT 042 Exemption - Land Intended to be the Owner's Principal Place of Residence
LT 059 Leases of principal places of residence during Olympics
LT 043 New Residential Rental Accommodation
LT 020 Principal Place of Residence
LT 013 Residential Units Developed under Company Title
LT 082v5 The Principal Place of Residence Exemption - Sch 1A Clauses 1-14 and Sections 9C and 9D

Primary production land

LT 022 Exemption of Land Used Partly for Primary Production
LT 097 Land Used for Primary Production

Secondary deductions

LT 039 Deductions to Prevent Double Taxation

Trusts

LT 004 Discretionary Trusts: Milligans' Case 1985 Assessments Only
LT 055 Land Tax Trusts Established for the Benefit of Disabled Beneficiaries
Last updated: 12 January 2017