--- 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 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, 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 is calculated on the Taxable Value after the relevant threshold is allowed.

--- Limitations ---

An assessment may include a Land Tax Surcharge component. As the liability criteria for Land Tax Surcharge differ from the liability criteria for Land Tax, the Land Tax Surcharge amounts are not included in this dataset.

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.

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).

ONE_PROP_PER_ASSMT
Integer
The number of issued Land Tax assessments which involve one property only.

TWO_PROP_PER_ASSMT
Integer
The number of issued Land Tax assessments which involve two properties only.

THREE_PROP_PER_ASSMT
Integer
The number of issued Land Tax assessments which involve three properties only.

MORE_THAN_THREE_PROP_PER_ASSMT
Integer
The number of issued Land Tax assessments which involve more than three properties.

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

LAND_TAX_PAYABLE
Number
The sum of land tax payable.

PROPERTY_COUNT
Integer
The total number of properties included in assessments.

EXEMPT_PPL_COUNT
Integer
The number of properties with a 'Primary Production Land' (PPL) exemption.

EXEMPT_PPR_COUNT
Integer
The number of properties with a 'Primary Place of Residence' (PPR) exemption.

EXEMPT_OTHER_COUNT
Integer
The number of properties with any other exemption type (excluding PPR and PPL exemptions).

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.