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</url><url>
    <loc>https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/property-tax</loc>
    <lastmod>2026-03-23</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/i-do-not-pay-land-tax.-am-i-eligible-for-the-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/i-am-eligible-for-both-2021-land-tax-covid-19-relief-periods-1-january-2021-28-march-2021-and-1-july-31-december-2021.-will-i-receive-a-reduction-of-125-per-cent-of-my-land-tax-payable-for-the-2021-land-tax-year</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/my-tenant-pays-outgoings,-such-as-utilities,-rates-or-other-fees-and-charges-in-addition-to-rent,-as-part-of-their-lease-agreement.-are-these-costs-considered-a-rent-reduction-if-they-are-waived-or-reduced</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/if-my-application-for-relief-is-approved,-will-i-be-reassessed-for-land-tax</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/if-i-have-lost-income-due-to-my-property-being-vacant-or-my-tenant-moving-out,-am-i-still-eligible-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/i-am-providing-rental-credits-rather-than-a-reduction-of-rent.-am-i-still-eligible-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/if-i-have-multiple-tenants-on-a-parcel-of-land,-am-i-still-eligible-for-land-tax-relief-what-if-not-all-of-these-tenants-are-eligible</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/how-can-a-residential-tenant-demonstrate-that-they-meet-the-requirements-to-have-had-a-25-per-cent-reduction-in-household-income</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/how-does-the-requirement-for-commercial-tenants-to-have-less-than-$50-million-in-annual-turnover-apply-if-they-are-part-of-a-group-of-companies</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/how-can-a-commercial-tenant-demonstrate-that-they-meet-the-requirement-to-have-less-than-$50-million-in-annual-turnover</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/how-does-the-requirement-for-commercial-tenants-to-have-less-than-$50-million-in-annual-turnover-apply-if-their-commercial-activities-extend-beyond-the-property-where-the-rent-relief-is-being-given</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/i-am-a-lessee-of-land-owned-by-crown-or-local-government.-am-i-eligible-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/if-my-commercial-tenant-is-a-franchisee,-am-i-eligible-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/do-hotel-management-agreements-meet-the-eligibility-requirements-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/do-hire-agreements,-licensing-agreements-or-other-similar-contracts-meet-the-eligibility-requirements-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/can-i-pay-by-instalments</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/if-i-have-a-variable-rent-agreement,-am-i-eligible-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/are-rent-reductions-to-sublessees-considered-for-land-tax-relief</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec/faqs/who-will-let-me-know-the-outcome-of-my-application</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/help-centre/resources-library/rulings/duties/dut012v3</loc>
    <lastmod>2024-12-19</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/help-centre/resources-library/rulings/duties/transfer-of-primary-production-property-between-family-members</loc>
    <lastmod>2024-12-19</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/revenue-ruling-dut-012v3</loc>
    <lastmod>2024-04-02</lastmod>
</url><url>
    <loc>https://www.revenue.nsw.gov.au/news-media-releases/revenue-ruling-dut-050-transfer-of-primary-production-property-between-family-members</loc>
    <lastmod>2024-04-02</lastmod>
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