Resources

Describes land tax exemptions and concessions in relation to the principal place of residence. This ruling has been replaced by a newer version.

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 097 |

1 July 2015

Land Used for Primary Production (superseded)

Explains the Chief Commissioner’s interpretation of Section 10AA of the Land Tax Management Act 1956. This ruling has been replaced by a newer version.

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 040 |

15 October 1992

Concession for land partially used and occupied as an owner's residence (superseded)

Explains the methods of calculating the allowable proportion for the concession. This ruling has been replaced by LT 082.

Case summary |

21 June 2023

Gogulan v Chief Commissioner of State Revenue [2023] NSWCATAD 162

Gogulan v Chief Commissioner of State Revenue[2023] NSWCATAD 162

Ruling: LT 082 v2 |

13 March 2012

The principal place of residence exemption (superseded)

Describes land tax exemptions and concessions in relation to the principal place of residence. This ruling has been replaced by a newer version.

Ruling: LT 082 v3 |

21 April 2015

The principal place of residence exemption (superseded)

Describes land tax exemptions and concessions in relation to the principal place of residence. This ruling has been replaced by a newer version.

Ruling: LT 082 v4 |

31 December 2013

The principal place of residence exemption (superseded)

Describes land tax exemptions and concessions in relation to the principal place of residence. This ruling has been replaced by a newer version.

Ruling: LT 071 |

7 March 2003

Exemption: residential parks primarily used and occupied by retired persons (superseded)

Notifies land owners of the concession guidelines and explains how owners may apply. This ruling has been replaced by a newer version.

Practice note: CPN 003 |

19 December 2017

Commissioner's practice note: Unit trust deed amendments

Outlines the type of trust deed amendments generally accepted for a unit trust to comply with the relevant criteria of the Land Tax Management Act 1956 and receive the benefit of the threshold.

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 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 071 v2 |

17 December 2015

Exemption: residential parks primarily used and occupied by retired persons (superseded)

Notifies land owners of the concession guidelines and explains how owners may apply. This ruling has been replaced by a newer version.

Ruling: LT 031 |

26 March 1991

Exemption for retirement villages and nursing homes (superseeded)

Explains how owners should calculate their liability when a partial exemption is applicable because land is only partly used for a retirement village and/or a nursing home.

Ruling: LT 103 |

8 January 2018

Exemption: land used and occupied primarily for low cost accommodation - 2018 tax year

Outlines applicable guidelines and explains the exemption or reduction in the taxable land value for the 2018 tax year. Ruling is issued annually.

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: LT 005 |

28 July 1987

Dual occupancy: principal place of residence (superseded)

Describes the application of the exemption of an owner's principal place of residence and a "granny flat" on the same property. This ruling has been replaced by LT 082.

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The principal place of residence exemption (superseded)

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

Land Used for Primary Production (superseded)

Crown land leased by a society, club or association

Concession for land partially used and occupied as an owner's residence (superseded)

Gogulan v Chief Commissioner of State Revenue [2023] NSWCATAD 162

The principal place of residence exemption (superseded)

The principal place of residence exemption (superseded)

The principal place of residence exemption (superseded)

Exemption: residential parks primarily used and occupied by retired persons (superseded)

Commissioner's practice note: Unit trust deed amendments

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

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

Exemption: residential parks primarily used and occupied by retired persons (superseded)

Exemption for retirement villages and nursing homes (superseeded)

Exemption: land used and occupied primarily for low cost accommodation - 2018 tax year

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

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

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

Dual occupancy: principal place of residence (superseded)