Principal place of residence exemption

From 2018, the following visa holders will be exempt from surcharge land tax on their principal place of residence if they occupy their home for a continuous period of 200 days in the current land tax year:

  • Permanent visa holders
  • New Zealand citizens who hold a special category visa (subclass 444)
  • Partner (provisional) visa holders (subclass 309 or 820)

The exemption must be applied for by 31 March in the relevant tax year.

Note: this principal place of residence exemption does not apply for the 2017 tax year.

Other exemptions

All other land tax exemptions may apply, including:

  • boarding houses
  • low cost accommodation
  • residential parks
  • retirement villages
  • primary production land
  • childcare centres.

To request a principal place of residence exemption or other land tax exemption, log in to land tax online or email us.


Calling from a mobile? Call 02 9761 4956
Or phone 1300 139 816*
8.30am - 5.00pm Monday to Friday
GPO Box 4269

Last updated: 21 June 2018