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Learn how to use Land Tax Online to apply for a land tax or surcharge land tax exemption with Revenue NSW, including how to provide your supporting documents.
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You only pay land tax or surcharge land tax on property that is considered taxable land.
All land is considered taxable unless it qualifies for an exemption or concession.
Who needs to apply
In New South Wales land tax exemptions and concessions are not always automatically applied to landholdings.
If you believe your land should be exempt from land tax or surcharge land tax, you must apply for an exemption with Revenue NSW.
You must apply in Land Tax Online by updating your land tax details (lodging a land tax return).
Make sure you have all your supporting documents ready before you log in to your Land Tax Online account. You cannot save your application once you have started it.
In Land Tax Online, check your details then select Continue.
Select Manage land tax.
Select Update details.
Follow the prompts to update your personal and property information, including:
owner details
postal address
communications preference, and
foreign status.
3
Apply for exemption
Confirm your land holdings are correct.
Select the property you believe is eligible for an exemption and select Apply for an exemption.
Provide the exemption type from the drop-down list.
Read the associated Revenue Ruling to confirm your eligibility.
Accept the declaration.
Enter the exemption start date (the date your property started being exempt).
The exemption end date is optional.
Note
For more complex exemptions, such as primary production land, you will need to complete additional online questionnaires.
4
Upload supporting documents
Press Select files.
Choose the file(s) on your device you want to upload.
Ensure your file appears under Uploaded files.
Select Save.
5
Review and submit
Select Next and review the details submitted.
If everything is correct, accept the declarations and select Submit.
Note
After your return is submitted in Land Tax Online your updated property details might not be visible while the changes are being processed.
What happens next
After you update your land tax details, Revenue will:
review all the information you provided, and
contact you if more information is needed, including the due date for the additional information.
If requested, you must upload additional documents in Land Tax Online. If you do not provide the additional information requested by the due date, we will process your return using the information you originally submitted.
Revenue NSW will notify you in writing or by phone if there are any changes to your tax liability. If your assessment changes we will send you a new assessment notice.
Any payments you have already made will be applied to your new assessment. If you have a credit we will issue a refund. Learn how to request a refund in Land Tax Online.
How to object to our decision
If you are not satisfied with our decision to reject your exemption application and believe the legislation has been applied incorrectly, you can lodge a formal objection with Revenue NSW.
You must lodge the objection together with your reasons and supporting evidence within 60 days of the issue date of your notice of assessment.
provide information that is false or misleading, or
deliberately avoid our requests for information.
Privacy policy
The information collected is necessary for Revenue NSW to assess your liability for land tax and surcharge land tax.
The information may be provided to third parties with your consent, or as required, or permitted by law. We will correct or update your personal information at your request.
