Land tax is the first charge on the title to the land to which it relates. It must be paid before ownership can change.
A land tax clearance certificate confirms how much land tax is due and unpaid on the land. If you are buying, selling or are the mortgagee of a property, you can apply for a land tax clearance certificate to see whether any land tax is owing on the land.
The certificate details the amount of land tax owing for the year in which the application is made but will also include outstanding liabilities from prior years. Buyers should resolve the issue of any land tax owing on the property with the seller before settlement. This is not a matter for the SRO. Once you buy a property, we will seek payment of any land tax owing on that property from you.
All certificates issued are subject to a number of notes which you should read carefully.
2018 settlement dates
If you are settling on a property in 2018, you can apply for a land tax clearance certificate now but we will defer issuing land tax clearance certificates until Tuesday 2 January 2018. This will allow your certificate to include the 2018 land tax liability calculation and will confirm if any land tax is owed on the land.
If your 2017 settlement date changes to 2018, please contact us by phone after 2 January 2018 to request an updated certificate showing the new land tax liability. An update is only available if both the vendor and purchaser (as advised in the initial application) remain unchanged.
Apply for a certificate
There is an application fee of $16.50 for each certificate. This fee amount applies until 30 June 2018.
Applying online via LTX Express is fast, efficient and user-friendly, with secure online payment by Visa or MasterCard.
Certificates are generally issued quickly, however some auto-matching issues may mean processing takes up to 10 working days. Once processed, the certificate will be emailed to you.
If you frequently apply for land tax clearance certificates, you can become a registered user. This enables you to quickly and easily manage multiple certificate applications and update requests, with secure encrypted payment available by Visa, MasterCard or monthly direct debit.
Update your certificate
If you are the vendor, purchaser or mortgagee and already have a land tax clearance certificate in relation to a property, you may be able to apply for a free update. This will show any changes since the original certificate was issued.
You can only get a certificate update free of charge if there is no change in the parties involved in the transaction and you make your request within 90 days of the original certificate being issued. If. however, your settlement has been delayed, you may obtain an update by calling us on 13 21 61.
You can only apply for an update online via LTX Express if you have a copy of the original certificate issued because you need the certificate ID and issue date.
Registered users can simply log in to their LTX Express Clearance Certificate account to apply for a certificate update. Beyond the 90-day period, you will need to apply for a new land tax clearance certificate.