Land tax rebate for owners returning to their principal place of residence from nursing homes/hospitals

Guidelines for rebate application

Preamble

1. In conjunction with the 1991 Budget, the Government announced that an owner of a principal place of residence forced to move into a nursing home or hospital due to illness or incapacity, will be able to claim a 100% rebate of land tax if he or she returns to the home during the relevant tax year. Rebates will be payable by ex gratia payments. Revenue Ruling LT 020[1] explains the exemption for a principal place of residence.
2. The purpose of this Ruling is to advise how to apply for a rebate.

Ruling

6. In order to qualify for a rebate, the land must have been eligible for exemption as the owner's principal place of residence, in accordance with LT 020[2], prior to the owner moving into a hospital or nursing home. The owner must also resume permanent use and occupation of tland before the end of the tax year in respect of which land tax is payable. That is, if a permoved into a hospital or nursing home during 1991, and moved back to his or her residence by 31 December 1992, a full rebate of 1992 land tax would be payable.
7. Applications for rebates should be made as soon as possible after resuming occupation. Applications in the form of the statutory declaration appended to this Ruling should be made to the Chief Commissioner of Land Tax at the following address:
   

   Office of State Revenue
   Revenue Advisory Services
   Post Bag No. 5215
   Parramatta NSW 2124

8. Copies of the application form (Statutory Declarations) are available from the Office of State Revenue.

Footnotes

1. LT 020 superseded by LT 082
2. LT 020 superseded by LT 082