Listen

Legal resources for land tax

Access land tax legislation, summaries of court cases, and detailed documents that clarify the position of the Chief Commissioner.

Revenue Rulings

A ruling clarifies Revenue NSW's interpretation of the law, especially when the law is unclear or complex.
Commissioner's Practice Notes

Summaries of cases regarding assessments or decisions made by the Chief Commissioner about land tax.
Case summaries

Judgements made in land tax cases against the Chief Commissioner of State Revenue.
Land Tax Act 1956

Provides the framework for the assessment and collection of land tax upon unimproved values of certain lands.
Land Tax Management Act 1956

Provides further detail on land tax and surcharge land tax exemptions, how trusts are assessed, returns and land tax thresholds.
Taxation Administration Act 1996

Sets out the framework for assessing, investigating, reviewing and enforcing New South Wales taxes.
Last updated: