--- Introduction ---

For information about Land Tax Surcharge please visit revenue.nsw.gov.au

--- Source ---

Data extracted from the operational database maintained by Revenue NSW.

--- Scope ---

All issued Land Tax Surcharge assessments for the specified tax year in the TAX_YEAR field.

Each record in the dataset is an aggregation by the postcode of the liable party to the surcharge component of the assessment (the 'client').

The recorded Postcode is based on the contact address provided by the liable party (the 'client'). A client is liable for Land Tax Surcharge on the value of their land holdings across NSW subject to the relevant liability criteria.

--- Characteristics ---

The Surcharge Taxable Value of land holdings is the value of the land holdings (allocated in proportion to ownership) that are subject to Land Tax Surcharge.

--- Limitations ---

The Land Tax Surcharge dataset is not a subset of the Land Tax dataset.

Liability criteria for Land Tax Surcharge differs from the liability criteria for Land Tax. Land Tax Exemptions do not relate to the Land Tax Surcharge component of the assessment. Land Tax exempt clients may remain liable for Land Tax Surcharge (subject to the relevant liability criteria). 

Local Government areas are not recorded in the source database. Each postcode is allocated to the Local Government Area in which it is primarily situated.

Data may change retrospectively as additional assessments are issued or assessments are amended, re-issued, cancelled or otherwise changed.

--- Privacy---

REDACTED DATA IN FIELDS: Data where counts are less than 10 are instead shown as 'Redacted' to protect the privacy of the data.

--- Fields ---

DATASET_TIMESTAMP
Timestamp
The month in which the dataset was produced. The dataset contains records where the assessment was issued prior to the DATASET_TIMESTAMP.

TAX_YEAR
Integer
The Tax Year to which the assessment relates.

CLIENT_POSTCODE
Integer
The four digit postcode of the contact address of the client to the assessment. Postcodes denoted as 'Not a valid NSW postcode' include interstate and international postcodes that do not comply with standard NSW postcode data.

CLIENT_LGA_NAME
String
The Local Government Area in which the CLIENT_POSTCODE is primarily situated.

ASSESSMENTS_COUNT
Integer
The number of issued Land Tax assessments (surcharge related only).

SURCHARGE_ONLY_ASSMT_COUNT
Integer
The number of issued Land Tax assessments where the client pays land tax surcharge only.

SURCHARGE_TAXABLE_LAND_VALUE
Number
The sum of the taxable value of all landholdings (surcharge related only).

SURCHARGE_PAYABLE
Number
The sum of land tax surcharge payable.

PROPERTY_COUNT
Integer
The total number of properties included in assessments.

STRATA_RES_COUNT
Integer
The number of properties classified as 'Strata' and residentially zoned.

DEPOSITED_RES_COUNT
Integer
The number of properties classified as 'Deposited' and residentially zoned.

BUS_COMM_COUNT
Integer
The number of properties zoned as 'Business', 'Commercial' or similar.

INDUSTRIAL_COUNT
Integer
The number of properties zoned as 'Industrial' or similar.

MIXED_USE_COUNT
Integer
The number of properties zoned as 'Mixed Use' or similar.

RURAL_COUNT
Integer
The number of properties zoned as 'Rural' or similar.