Resources

Explains the 1990 changes to the Land Tax Management Act in relation to the responsibilities of the shareholders of Company Titled Units.

Ruling: LT 039 |

25 August 1992

Deductions to prevent double taxation

Explains how the allowable deduction is determined when a taxpayer is individually assessed on land also included in another assessment.

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Concession for land partially used and occupied as an owner's residence (superseded)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 This ruling has been replaced by LT 082.

Ruling: LT 042 |

2 December 1992

Exemption: land intended to be the owner's principal place of residence (superseded)

Outlines how to apply for exemption or partial exemption and explains the conditions that must be met. This ruling has been replaced by LT 082.

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Exemption: residential parks primarily used and occupied by retired persons (superseded)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 This ruling has been replaced by a newer version.

Ruling: LT 078 |

23 November 2006

Exemption: land used and occupied primarily for a boarding house – 2007 tax year

Outlines the approved guidelines applying to the 2007 tax year. These rulings are issued annually.

Ruling: LT 082 |

15 August 2008

The principal place of residence exemption (superseded)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 This ruling has been replaced by a newer version.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 091 |

21 December 2012

Exemption: land used and occupied primarily for a boarding house – 2013 tax year

Outlines the approved guidelines applying to the 2013 tax year. These rulings are issued annually.

Ruling: LT 093 |

19 December 2013

Exemption: land used and occupied primarily for a boarding house – 2014 tax year

Outlines the approved guidelines applying to the 2014 tax year. These rulings are issued annually.

Ruling: LT 095 |

22 December 2014

Exemption: land used and occupied primarily for a boarding house – 2015 tax year

Outlines the approved guidelines applying to the 2015 tax year. These rulings are issued annually.

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Land Used for Primary Production (superseded)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 This ruling has been replaced by a newer version.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 098 |

17 December 2015

Exemption: land used and occupied primarily for a boarding house – 2016 tax year

Outlines the approved guidelines applying to the 2016 tax year. These rulings are issued annually.

Ruling: LT 100 |

24 November 2016

Exemption: land used and occupied primarily for a boarding house – 2017 tax year

Explains the exemption from land tax or a reduction in the land value of land available under section 10Q of the Land Tax Management Act 1956.

Ruling: LT 102 |

8 January 2018

Exemption: land used and occupied primarily for a boarding house – 2018 tax year

Outlines the approved guidelines and explains the conditions that entitle an owner to claim an exemption or a reduction in the taxable land value.

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: PSL 002 |

23 October 2018

Parking space levy: hotels, motels and serviced apartments

Outlines the application of the parking space levy exemption for hotels, motels and serviced apartments.

Ruling: LT 104 |

29 November 2018

Exemption: land used and occupied primarily for a boarding house – 2019 tax year

Outlines the approved guidelines for the 2019 land tax year and explains the conditions that entitle the owner to claim an exemption or a reduction in the taxable land value.

Ruling: LT 105 |

29 November 2018

Exemption: land used and occupied primarily for low cost accommodation – 2019 Tax Year

Outlines the approved guidelines for the 2019 land tax year and explains the conditions that entitle the owner to claim an exemption or a reduction in the taxable land value.

Ruling: LT 048 |

27 April 1994

Unutilised value allowances and postponement of tax

Introduces an application form to be used by owners who did not receive the concession for the 1992 tax year (and who wish to claim the concession for the 1993 or later tax year) and to explain the conditions that must be met.

Ruling: LT 037 |

20 May 1992

Apportionment of adjusted values of land on a rental value basis

Advises taxpayers on the determination of rental values for the purposes of these provisions.

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