--- Introduction ---

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

--- Source ---

Data extracted from the operational database maintained by Revenue NSW.

--- Scope ---

All issued Land Tax assessments (inclusive of land tax and land tax surcharge) 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 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 on the value of their land holdings across NSW subject to relevant exemptions and the threshold.

--- Characteristics ---

The Taxable Value of land holdings is the value of the land holdings (allocated in proportion to ownership) that are subject to Land Tax and/or Land Tax Surcharge, after any relevant exemptions are applied. Any property that is wholly exempt is included in the Property Count but has no Taxable Value. Land Tax Payable / Land Tax Surcharge Payable is calculated on the relevant Taxable Value after the relevant threshold is allowed.

--- Limitations ---

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. 

LT_ONLY_ASSMT_COUNT
Integer
The number of issued Land Tax assessments where the client pays land tax only (i.e. the client does not pay land tax surcharge).

SURCHARGE_ONLY_ASSMT_COUNT
Integer
The number of issued Land Tax assessments where the client pays land tax surcharge only (i.e. the client does not pay land tax).

LT_AND_SURCHARGE_ASSMT_COUNT
Integer
The number of issued Land Tax assessments where the client pays both land tax and land tax surcharge.

TAXABLE_LAND_VALUE
Number
The sum of the taxable value of all landholdings.

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

LAND_TAX_PAYABLE
Number
The sum of land tax payable.

SURCHARGE_PAYABLE
Number
The sum of land tax surcharge payable.

TOTAL_TAX_PAYABLE
Number
The total sum of land tax and land tax surcharge payable.

LAND_TAX_PROPERTY_COUNT
Integer
The total number of properties included in assessments involving land tax.

SURCHARGE_PROPERTY_COUNT
Integer
The total number of properties included in assessments involving land tax surcharge.

LAND_TAX_EXEMPT_PPL_COUNT
Integer
The number of properties with a 'Primary Production Land' (PPL) exemption from land tax.

LAND_TAX_EXEMPT_PPR_COUNT
Integer
The number of properties with a 'Primary Place of Residence' (PPR) exemption from land tax.

LAND_TAX_EXEMPT_OTHER_COUNT
Integer
The number of properties with any other exemption (excluding PPR and PPL exemptions) from land tax.

LAND_TAX_STRATA_RES_COUNT
Integer
The number of properties classified as 'Strata' and residentially zoned involving land tax.

SURCHARGE_STRATA_RES_COUNT
Integer
The number of properties classified as 'Strata' and residentially zoned involving land tax surcharge.

LAND_TAX_DEPOSITED_RES_COUNT
Integer
The number of properties classified as 'Deposited' and residentially zoned involving land tax.

SURCHARGE_DEPOSITED_RES_COUNT
Integer
The number of properties classified as 'Deposited' and residentially zoned involving land tax surcharge.

LAND_TAX_BUS_COMM_COUNT
Integer
The number of properties zoned as 'Business', 'Commercial' or similar involing land tax.

SURCHARGE_BUS_COMM_COUNT
Integer
The number of properties zoned as 'Business', 'Commercial' or similar involing land tax surcharge.

LAND_TAX_INDUSTRIAL_COUNT
Integer
The number of properties zoned as 'Industrial' or similar involving land tax.

SURCHARGE_INDUSTRIAL_COUNT
Integer
The number of properties zoned as 'Industrial' or similar involving land tax surcharge.

LAND_TAX_MIXED_USE_COUNT
Integer
The number of properties zoned as 'Mixed Use' or similar involving land tax.

SURCHARGE_MIXED_USE_COUNT
Integer
The number of properties zoned as 'Mixed Use' or similar involving land tax surcharge.

LAND_TAX_RURAL_COUNT
Integer
The number of properties zoned as 'Rural' or similar involving land tax.

SURCHARGE_RURAL_COUNT
Integer
The number of properties zoned as 'Rural' or similar involving land tax surcharge.