Disclaimer

This tool can help you determine whether you could be liable for land tax. It provides general guidance as to the types of circumstances in which land tax is payable and the thresholds and exemptions that can remove or reduce a liability. It is your responsibility to find out whether or not your particular circumstances make you liable for land tax.  If in doubt, it is your responsibility to get the advice you need to be sure of your position. The State Revenue Office, its employees and agents will not be responsible for any claims for direct or indirect loss allegedly caused by or arising from the use of this tool.

Exemptions

This tool takes you through exemptions available for primary production land (PPL) or a principal place of residence (PPR). While the tool applies the PPL and PPR exemptions, these are not the only exemptions to land tax.

To find out whether you are likely to be eligible for an exemption, go to the PPL or PPR pages on the SRO’s website. If you claim an exemption, you will need to be able to show that you are entitled to it. To receive a PPL exemption you will need to make an application.

Trusts

This tool provides a simple guide to a trust’s liability for land tax. However, determining a trust’s liability can be complex so please refer to our information about how land tax liabilities are determined for discretionary trusts and fixed trusts. For discretionary trusts, the outcome may be affected by complex circumstances regarding the acquisition of land from 1 January 2006, the nomination of a beneficiary for land acquired before 2006 and the nomination of a PPR beneficiary. For fixed trusts, if only some beneficial owners use land as their PPR a proportionate exemption will be available for that land, based on the beneficial ownership shares.

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