• Skip to content
  • Skip to navigation
Revenue NSW logo
  • About us
  • Help centre
  • News
  • Login
  • Contact us
  • Home
  • Taxes, duties, levies and royalties Expand this menu
    Return to previous menu Taxes, duties, levies and royalties
    • Make a payment
    • Payroll tax
    • Land tax
    • Transfer duty
    • More options
  • Fines and fees Expand this menu
    Return to previous menu Fines and fees
    • Pay your fine
    • Request a review
    • Nominate someone else
    • Overdue fines and fees
    • More options
  • Grants and schemes Expand this menu
    Return to previous menu Grants and schemes
    • First home owner grant
    • First home buyer assistance
    • HomeBuilder
    • Previous schemes
    • More options
  • Unclaimed money Expand this menu
    Return to previous menu Unclaimed money
    • Search for unclaimed money
    • Make a claim
    • Lodge unclaimed money
    • More options
  • About us
  • Help centre
  • News
  • Login
  • Contact us
alert icon

Read more about HomeBuilder and other relief measures to help customers impacted by COVID-19.

Help centre
  • About

    Find our top tasks, calculators and publications

  • Make a payment

    Quickly pay your liability or fine

  • Online services

    Register, manage and pay, and check service availability

  • Calculators

    Calculate your liability or grant amount

  • Resources

    Search our publications, forms, rulings and documents

  • Legislation and rulings

    Clarification and examples to help you comply

  • Seminars and webinars

    Download information packs and register for upcoming events

  • Contact us

    Our details if you need to reach us

  • Home
  • Help centre
  • Resources
  • LT028
Listen

Exemption for unimproved or partially improved land owned by clubs, associations or societies

Ruling number LT 028
Date issued 2 November 1990
Issued by B Buchanan
for Chief Commissioner of Land Tax
Effective from 2 November 1990
Effective to -
Status Current

Preamble

  1. The Land Tax Management Act provides an exemption from land tax where land is owned by or held in trust for a person or society and the land is used as the site for a building occupied by a society, club or association. The exemption is reduced if any part of the building or buildings on the land is used or intended to be used for a commercial activity open to members of the public. Also, the land is not exempt if the society, club or association is carried on for pecuniary profit.
  2. Many clubs and societies have an ongoing building program where existing properties are improved or additional properties are acquired for the purpose of expanding existing facilities.
  3. There has been some concern as to whether the exemption applies to land which is vacant pending the commencement of a building or which is partially improved due to work being in progress at the taxing date. This Ruling clarifies when the exemption is applicable and when a partial exemption may be given.

Ruling

  1. An exemption under Section 10 (l)(g)(iii) of the Land Tax Management Act will be given from the date of commencement of construction of the building provided that the other criteria specified in the Section are met.
  2. Where buildings or other improvements have to be demolished as part of the building program to enable a new building to be constructed, the exemption will be granted from the date of commencement of the demolition of those improvements. However, the demolition must be part of a continuous construction program.
  3. Where part of the proposed building only is to be used by the club or society, an appropriate proportionate exemption will be granted, based on the proportion of the completed building which is intended to be used by the club.
  4. Any variation in occupancy of the building should be notified by way of variation return in subsequent tax years.
  • Previous
    LT027 (superseded)
  • Back to top
  • Next
    LT030
    • Facebook
    • Twitter
    • LinkedIn
    • Email
  • Download or print PDF
  • Taxes, duties, levies and royalties
  • Fines and fees
  • Grants and schemes
  • Unclaimed money
  • Terms
  • Privacy
  • Accessibility
  • Sitemap
  • nsw.gov.au
  • Twitter
  • YouTube
  • LinkedIn