Surcharge land tax does not apply to commercial land, however some commercial businesses provide a form of housing on residential land.
Revenue Ruling G 011 clarifies where the surcharge will not apply to residential premises. The ruling identifies the following commercial premises as not being liable for surcharge:
It is important to refer to the ruling for information on the features that must be present to meet the requirements.
Consideration of other categories of premises may be made on a case by case basis.
To apply for an assessment or reassessment, you must make a submission outlining the relevant grounds and provide supporting documents.
Over-payments will be made via Electronic Funds Transfer (EFT). Eligible applicants will be contacted with further information on how to proceed once their matter has been reviewed.
If you're applying for assessment, include the following documents with our submission for surcharge purchaser duty:
If you're applying for a reassessment, your submission for surcharge purchaser duty will also need to include:
The supporting documents you may need to provide when you apply for an exemption or concession under Revenue Ruling No. G 011 are detailed below.