Exemptions

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.

Contact

Phone
1300 139 816*
8.30am - 5.00pm Monday to Friday
Mail
GPO Box 4269
SYDNEY NSW 2001
Email

Last updated: 21 June 2018