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Ruling number | LT 100 |
Date issued | 24 November 2016 |
Issued by | Stephen R Brady Chief Commissioner of State Revenue |
Effective from | 1 January 2017 |
Effective to | 31 December 2017 |
Status |
Relates to the 2017 land tax year only These rulings are issued annually |
Ruling number | LT 098 |
Date issued | 17 December 2015 |
Effective from | 1 January 2016 |
Effective to | 31 December 2016 |
Status | Relates to the 2016 land tax year only |
Ruling number | LT 095 |
Date issued | 22 December 2014 |
Effective from | 1 January 2014 |
Effective to | 31 December 2015 |
Status | Relates to the 2015 land tax year only |
Ruling number | LT 093 |
Date issued | 19 December 2013 |
Effective from | 1 January 2014 |
Effective to | 31 December 2014 |
Status | Relates to the 2014 land tax year only |
Ruling number | LT 091 |
Date issued | 21 December 2012 |
Effective from | 1 January 2013 |
Effective to | 31 December 2013 |
Status | Relates to the 2013 land tax year only |
Where land is used and occupied primarily as a boarding house, an exemption from land tax or a reduction in the land value of the land is available under section 10Q of the Land Tax Management Act 1956 if guidelines approved by the Treasurer are met.
The purpose of this ruling is to outline the approved guidelines applying to the 2017 tax year, and to explain the conditions that entitle the owner to claim an exemption or a reduction in the land value.A declaration must be completed by owners who wish to claim the concession. The form is published on OSR’s website at www.osr.nsw.gov.au.
The guidelines under which a NSW boarding house is exempt from land tax for the 2017 tax year are as follows:
Land anywhere in NSW that is used by the owner as the site of a boarding house will be entitled to an exemption from land tax for the 2017 tax year if, during the whole of the year ended 31 December 2016, in respect of at least 80% of the accommodation actually occupied:
occupation was by persons who were long term residents (as defined); and
where full board and lodging was provided, the maximum tariff charged per room was no more than*:
$365 per week for single accommodation; or
$605 per week for family or shared accommodation
or where less than full board and lodging was provided, the maximum tariff charged per room was no more than*:
$244 per week for single accommodation; or
$405 per week for family or shared accommodation.
Where the requirements of paragraph 3(i) above were not met because the land was used as a boarding house for only part of the 2016 calendar year, the land will qualify for exemption if at least 80% of the accommodation that was actually occupied during the period of operation as a boarding house in 2016 was occupied by long term residents within the limits shown in paragraph 3(i).
The owner must provide a statutory declaration stating that, in respect of at least 80% of the accommodation actually occupied by boarding house residents, the tariff for each room for full board and lodging during the whole of 2017, will not exceed*:
$372 per week for single accommodation or
$616 per week for family or shared accommodation
or where less than full board and lodging is provided, the tariff for each room during the whole of 2017 will not exceed*:
$249 per week for single accommodation or
$413 per week for family or shared accommodation.
{*Tariff rates do not include GST.}
For the purposes of these guidelines:
"Boarding house" means premises which:
are registered under the Boarding Houses Act 2012 as either a general boarding house or an assisted boarding house; and
are used and occupied by long term residents who:
are not members of the family of the owner or manager; or
are not directors or shareholders or members of the family of a director or shareholder of a company if the company is the owner; and
are not premises which are licensed under the Liquor Act 2007; and
are not used and occupied by persons who are subject to a Residential Tenancy Agreement under the Residential Tenancies Act 2010; and
are not premises used as a backpacker’s hostel, serviced apartment or tourist accommodation.
Owners of boarding houses can find more information about the Boarding Houses Act 2012 and how to register at:
http://www.fairtrading.nsw.gov.au/ftw/Tenants_and_home_owners/Boarding_houses.page
“Family or shared accommodation” means a room or suite of rooms jointly used and occupied by a family or a group of persons under one agreement between the owner or operator of the boarding house and the family or group.
“Family” includes a couple, whether or not married to each other.
“Long term resident” is a boarder or lodger who, during 2016, uses and occupies a room or a bed for a continuous period of at least 3 months.
“Room” means an area of a boarding house surrounded by 4 walls, with or without windows, containing 1 or more beds.
“Single accommodation” means a bed or a room used and occupied solely by one person under an agreement between the owner or operator of the boarding house and the person.
“Suite of rooms” means 2 or more rooms let to a family or a group of persons under a single agreement between the owner or operator of the boarding house and the family or group.
“Tariff” means the cost of a room or bed as well as electricity, water and other charges.
To qualify as full board and lodging the operator must provide at least two main meals each day.
Owners must apply for exemption by completing part A and either part B or C of the standard declaration.The application should be lodged by 31 March 2017 or within 30 days after receiving a notice of assessment which includes the land, by posting to the Chief Commissioner at the following address:
or the application may be emailed to landtax.lodgements@revenue.nsw.gov.au.