Legal resources for land tax

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

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

Judgements made in land tax cases against the Chief Commissioner of State Revenue.

Provides the framework for the assessment and collection of land tax upon unimproved values of certain lands.

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

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

This order explains when people who own land in NSW must lodge an initial or variation land tax return for the 2026 tax year or earlier.