Principal place of residence and substantial business activity
LTA-001v2
This ruling explains the factors set out in s62(2) of the Land Tax Act 2005 which must be taken into consideration in determining whether substantial business activity occurs on land used as a principal place of residence (PPR).
Land tax isn't charged on a person's home – their principal place of residence. In most circumstances, where an employee works from their home as an alternative to their employer’s premises, land tax also does not apply, so long as their employer's business is conducted from another location.
Issue date: April 2013
Replaces: LTA-001
