Apply for a land tax exemption

You may be eligible for an exemption, concession or rebate on your land tax.

Apply for the exemption that relates to your circumstances and the usage of the land.

Each type of exemption, concession or rebate has its own application form.

Primary residence

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Your primary residence is exempt from land tax if the property is owned by you and used as your primary residence on 30 June.

A primary residence exemption does not apply if the property is held in trust or owned in a company name. You may be eligible for a partial exemption if

  • not all owners reside in the property or
  • the property is dual use, such as a shop and your primary residence.

For more information, see the exemptions relating to private residences fact sheet and Commissioner’s Practice LT 4 ‘Primary Residence’.

Contact us if you believe you have incorrectly received a land tax notice because of your use of the property as your private residence. You may be required to apply for a residential exemption.

Private residence under construction or refurbishment

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We can grant an exemption for one assessment year or two consecutive assessment years if your property is undergoing construction or refurbishment.

You may receive the exemption if 

  • you do not own any other private residential property that is exempt from land tax as your primary residence
  • you commence/carry out construction or refurbishment of the private residence in the first assessment year (for example, 2019-20)
  • you occupy the property as your primary place of residence on or before 30 June in the second assessment year (that is, 2021) and are the first person to do so.

If you receive an exemption for two assessment years and your private residence is not completed within that time, we will 'roll forward' the exemption. This means we will apply the exemption for the assessment year following the second assessment year, and will reassess land tax for the first assessment year.

For more information, see the exemptions relating to private residences fact sheet, Commissioner’s Practice LT 5 ‘Newly Constructed Private Residences’ and Commissioner’s Practice LT 6 ‘Exemptions During Renovation of a Private Residence’.

Apply for the two year residential exemption.

Moving from one residence to another: established home

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You may receive an exemption if you owned two residences (your former residence and your new residence) on 30 June.

One year exemption

Apply for a one year exemption when you have started living in your new residence and you have delivered possession of your former residence to the purchaser. You may receive the exemption if

  • the new residence was purchased in the year before the assessment year (for example, between 1 July 2018 and 30 June 2019)
  • you moved from your former residence to your new residence in the assessment year (that is, on or before 30 June 2020)
  • you delivered possession of the former residence to a purchaser in the assessment year (that is, on or before 30 June 2020)
  • you did not derive rent from either property during the period that you owned them both.

For more information, see the exemptions relating to private residences fact sheet and Commissioner’s Practice LT 8 ‘Rebate if Moving from One Residence to Another’.

Apply for a transitional residential exemption.

Moving from one residence to another: newly constructed or refurbished home

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You may receive an exemption if you owned two residences (your former residence and your new residence) on 30 June.

Two year exemption

Apply for this exemption after the building contract has been executed, or for an owner-builder, after the building permit is granted. You may receive the exemption if

  • you own two residences with the first one you acquired being occupied as your primary residence and the second (new) one you acquired being constructed or refurbished. The new residence must have been purchased in the year before the first assessment year (for example, between 1 July 2018 and 30 June 2019)
  • you sell the first acquired residence and deliver it to the purchaser before 30 June in the second assessment year
  • you complete and occupy the residence you acquired second in the second assessment year (that is, between 1 July 2020 and 30 June 2021)
  • you did not derive rent from either property during the period that you owned them both.

For more information, see the exemptions relating to private residences fact sheet and Commissioner’s Practice LT 8 ‘Rebate if Moving from One Residence to Another’.

Apply for the two year transitional residential exemption.

Subdivided residential land

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You may receive an exemption for land that is subdivided.

This concession allows land tax and metropolitan region improvement tax to be paid on the lower undeveloped (or ‘englobo’) value of the land, that is, the value of the land prior to the subdivision, rather than the full subdivided value of lots, for one year after the creation of the lots. For more information, see the concession on land tax payable on subdivided lots fact sheet.

Apply for a concession on land tax payable for subdivided lots.

Primary production exemptions

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You may be eligible to receive an exemption for land used for a primary production business.

Primary production consists of activities described as agriculture, silviculture, reafforestation, grazing, horse-breeding, horticulture, viticulture, apiculture, pig raising or poultry farming.

Secondary production is considered to be land used to process, store or transport processed or converted produce. Land used for this purpose is not exempt from land tax.  We will apply a partial exemption if land is used for both primary and secondary production.

You must provide evidence to prove a primary production activity is a primary production business.

Apply for an exemption for land used for primary production business.

Changes to exempt land

If an exemption has been approved and the use, user or ownership of the land changes, notify us in writing by the beginning of the assessment year following the change, or 3 months after the day of the change, whichever is later.

A penalty of up to $5,000 may apply if you do not notify us as required.

Partial exemptions

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You may be able to receive a partial exemption on your land.

Partial exemptions and concessions are available if only some of the owners use the land as their primary residence or if the land is used for both exempt and non-exempt purposes, such as residential and business/commercial purposes.

See Commissioner's Practice LT 23 for information about the taxable value of partially exempt land.

Charitable exemptions

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A land tax exemption may be available for certain charitable bodies, institutions or purposes.

The Commissioner can't give an exemption from land tax to land held by a charitable body or organisation that is a relevant body unless a beneficial body determination is in force.

See the Charitable exemptions web page for more information.

Other exemptions and concessions

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We offer exemptions from land tax in a range of circumstances not listed above.

Video overview

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Overview of residential exemptions and concessions.

See more videos on our YouTube channel.

Page reviewed 29 November 2019