This program focuses on correctly applying exemptions and thresholds, and identifying land owners who have failed to register for land tax.
- providing online services, to allow customers to view and update their land ownership details
- identifying and contacting liable landowners, who have not registered with us
- identifying and auditing land owners, who receive the benefit of multiple thresholds because of their failure to provide information relating to aggregation
- investigating and contacting customers, where information available suggests claims for exemptions are incorrect, with a focus on principal place of residence and primary production land
- contacting lessees of Crown land, who may not be aware of their land tax liability or fail to comply with their obligations
- using duties purchase transactions, to identify customers who hold land on trust
- identifying and auditing related companies, which are claiming the benefit of multiple thresholds and/or reduced tax rates by failing to declare group structures
- reviewing and investigating customers who are liable for land tax surcharge, including existing customers and new property owners
- working closely with other agencies, to better share information
- providing webinars and seminars to our customers, to better inform them of their land tax obligations
- meeting with peak industry bodies.
Common errors for land tax include:
- not advising that a property, for which principal place of residence exemption has been claimed, is leased
- incorrectly claiming a primary production land exemption where land is used as a hobby farm, or otherwise not for profit
- not listing ownership by a trust, or incorrectly listing the type of trust
- not declaring company group structures
- not advising of a change in land use
- not advising all land holdings including part interests in land
- incorrectly declaring foreign status.