Introduction to Surcharge

Find out about Surcharge Land Tax and Surcharge Purchaser Duty, as well as the current rates.

Introduction to Surcharge from Revenue NSW on Vimeo.

Build-to-rent properties

Build-to-rent properties – what you need to know

Find out about the incentives available to developers for the construction of build-to-rent properties.

Build-to-rent properties - what you need to know from Revenue NSW on Vimeo.

Joint ownership and secondary deductions

Overview of the two-stage assessment process for land tax in NSW and how it relates to the joint ownership of land and secondary deductions.

Joint ownership and secondary deductions | Overview from Revenue NSW on Vimeo.


Overview of the calculation used for secondary deductions for individuals for land tax in NSW.

Joint ownership and secondary deductions | Calculations from Revenue NSW on Vimeo.


Overview of joint ownership and secondary deductions for trusts in NSW.

Joint ownership and secondary deductions | Trusts from Revenue NSW on Vimeo.

Trusts

1. Introduction to Trusts

Revenue NSW | Introduction to Trusts from Revenue NSW on Vimeo.

2. Creating Trusts

Revenue NSW | Creating Trusts from Revenue NSW on Vimeo.

3. Types of Trusts

Revenue NSW | Types of Trusts from Revenue NSW on Vimeo.

4. Land Tax Trust Categories

Revenue NSW | Land Tax Trust Categories from Revenue NSW on Vimeo.

5. Land Tax Liability of Trusts

Revenue NSW | Land Tax Liability of Trusts from Revenue NSW on Vimeo.

Principal place of residence exemption

Principal place of residence exemption

Learn about the principal place of residence exemption and who can claim it as well as the various concessions available to land owners. Situations include building a home, absences from your residence, using your residence for business purposes, deceased estates and much more.

What is the Principal Place of Residence exemption? from Revenue NSW on Vimeo.

Concessions for non-residential purposes

Concessions for non-residential purposes from Revenue NSW on Vimeo.

Concessions for future use

Concessions for future use from Revenue NSW on Vimeo.

Owners

Owners from Revenue NSW on Vimeo.

Concessions for absence or death of an owner

Concessions for absence or death of an owner from Revenue NSW on Vimeo.

Primary production land

Primary production land

Learn about the primary production land exemption. This video provides an overview of the eligibility criteria, categories of primary production, mixed purpose land and the impacts of land that is zoned rural or non-rural.

Primary production land from Revenue NSW on Vimeo.

Other exemptions

Other exemptions

Learn about other exemptions available from land tax, such as those for boarding houses, retirement villages, childcare centres and charities

Other exemptions from Revenue NSW on Vimeo.

Variations and objections

If you disagree with an assessment made by the Chief Commissioner, you can request a reassessment or object against the assessment.

Variations and objections from Revenue NSW on Vimeo.