You are considered a landowner and may be liable to pay land tax if you are a
You are assessed based on the total land value of all your interests in land, whether you own them as an individual or as a joint owner.
For example, if you have a 50% interest in jointly owned land, your individual tax assessment will include 50% of that land plus 100% of any land you own individually.
You will receive separate assessment notices for any jointly owned land.
A company is assessed in the same way as an individual unless it is related to another company.
Before you complete the purchase of a property, or finalise any financial arrangements, you should check if there is land tax owing on that land. You can check by applying for a clearance certificate through a client service provider.
Once you have a clearance certificate you won’t be liable for the previous owner’s land tax.
You can lodge an objection or request a reassessment if you’re dissatisfied with an assessment or decision we’ve made.