Resources

Ruling: LT 034 |

20 December 1991

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

Advises how to apply for the 100% rebate of land tax if a person returns home during the relevant tax year.

Ruling: LT 032 |

29 July 1991

Lessees of Commonwealth Crown land

Clarify the application of provisions for lessees of land from the Crown.

Ruling: LT 030 |

1 January 1991

Lessees of land owned by a local or county council or a public authority

Advises details in relation to the delay in commencement of lessees' liability, approved by the treasurer.

Ruling: LT 028 |

2 November 1990

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

Clarifies the exemption from land tax when 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.

Ruling: LT 012 |

6 May 1988

Postponement of payment of part of land tax

Explains the operation of section 9A of the Land Tax Management Act 1956.

Ruling: LT 010 |

22 April 1988

Exemption of land approved for multiple occupancy

Explains the criteria for exemption from land tax for communal or multiple occupancy developments that are the principal place of residence.

Ruling: LT 008 |

24 March 1988

Crown land leased by a society, club or association

Explains the exemption provisions applying to land occupied by a society, club or association under a lease or licence from the Crown.

Ruling: LT 106 |

3 December 2019

Exemption: land used and occupied primarily for a boarding house – 2020 tax year

The criteria for land used as a NSW boarding house to be exempt from land tax for the 2020 land tax year.

Ruling: LT 107 |

20 January 2020

Exemption: land used and occupied primarily for low cost accommodation – 2020 tax year

Guidelines under which land used to provide low cost accommodation is exempt from land tax for the 2020 land tax year.

Ruling: LT 101 |

24 November 2016

Exemption: land used and occupied primarily for low cost accommodation - 2017 tax year

Outlines applicable guidelines and explains the exemption or reduction in the taxable land value for the 2017 tax year. Ruling is issued annually.

Ruling: LT 099 |

17 December 2015

Exemption: land used and occupied primarily for low cost accommodation - 2016 tax year

Outlines applicable guidelines and explains the exemption or reduction in the taxable land value for the 2016 tax year. Ruling is issued annually.

Ruling: LT 096 |

22 December 2014

Exemption: land used and occupied primarily for low cost accommodation - 2015 tax year

Outlines applicable guidelines and explains the exemption or reduction in the taxable land value for the 2015 tax year. Ruling is issued annually.

Ruling: SD 002 |

1 December 1995

Lodgement information and general requirements in stamp duty matters (superseded)

Explanation of requirements for lodgement of documents in relation to transfer duty (stamp duty). This ruling has been replaced by SD 199.

Ruling: SD 074 |

12 November 1987

Conveyance duty: surrenders of leases

Sets out the principles applied to the assessment of a surrender of lease which falls under the definition of conveyance and is liable to stamp duty as a conveyance.

Ruling: SD 086 |

5 January 1988

Guide to lodging instruments and answering requisitions (obsolete)

Information on the lodging of instruments for stamping including details of the information and documentation ordinarily required. This ruling has been replaced by SD 199.

Ruling: SD 199 |

21 November 1991

Common enquiries made by senior citizens concerning stamp duties

Addresses the common enquiries received from senior citizens and explains the evidence required to deal with these enquiries.

Announcement |

19 June 2018

2022-2023 State budget

Sets out the changes to state taxes and grants announced as part of the 2018 NSW state budget.

Ruling: G 001 |

8 January 1988

Operation of the Revenue Laws (Reciprocal Powers) Act 1987

Provides an explanation of the way in which the legislation will operate.

Ruling: G 002 |

11 March 1988

Procedures for investigators seeking access to bank records

Procedures that enable Department of Finance Investigators full and free access to bank premises and records relating to a liability, duty or requirement imposed by NSW revenue laws.

Ruling: G 003 |

22 January 1990

Disclosure of information

Outlines the application of the secrecy provisions to private contractors employed to carry out tasks such a printing and mailing departmental correspondence.

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