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Land used by charitable organisations (institutions) may be eligible for a land tax exemption or concession if it is:

  • Owned by a charitable institution and used exclusively for charitable purposes.
  • Owned by a charitable institution, is vacant, and is declared to be held for future charitable use.
  • Not owned by a charitable institution, but is used by a charitable institution exclusively for charitable purposes.

The owner of the land must apply for this exemption via My Land Tax.

  1. Gather required information

    You must provide details about the land and the organisation that uses it, including:

    • Who uses the land.
    • What the land is used for.
    • The date the charitable use of the land started.
    • Details of any commercial ventures, including the address and use of any land owned or leased by the organisation.
    • Details of exemptions previously granted by us. If the aims and objectives of the charitable organisation have changed since the last approval, you must advise us and provide new documentation.
    • Details of any relevant information on exemptions granted by other states, territories or the Australian Government. 

    You must also provide copies of these documents, as applicable, as supporting evidence:

    • The current constitution, rules or trust deed of the charitable organisation (these documents are collectively referred to as governing rules). These governing rules must demonstrate that: 
      • The owner of the land is a non-profit organisation.
      • The assets and income of the organisation will be applied solely towards promoting or furthering its objectives.
      • Private benefits cannot be conferred to individuals.
      • If the organisation is wound up, any remaining assets will be distributed to another charitable organisation.
    • Financial statements for the current and previous financial years of the organisation using the land.
    • Promotional material such as pamphlets, newsletters and brochures evidencing the services provided and activities undertaken by the organisation.
    • Documents evidencing the commercial ventures conducted on any land owned or leased by the organisation.
    • Previous letters or communication from us, granting you an exemption. If the aims and objectives of the organisation have changed since the last approval, you must advise us and provide new documentation. 
    • Letters or other communication from other states, territories or the Australian Government granting a similar exemption. 
    • The lease agreement if the land is leased to a charitable organisation.
    • If the land is vacant, a declaration from the charitable organisation that the vacant land is held for future charitable use.
  2. Log in to My Land Tax

    If you are already registered for My Land Tax, log in using your email address and password.

    If you are using My Land Tax for the first time, you must register.

  3. Apply for the exemption

    From the My Land Tax home screen:

    1. Select ‘Properties’.
    2. Select the relevant land tax account and assessment year.
    3. From the ‘Amend property’ menu, select ‘I want to apply for another exemption’, then ‘Next’.
    4. In the ‘Exemption type’ menu, select ‘Something else’.
    5. Follow the process, entering the required information and attaching documents.
    6. On the 'Refund' screen, you can choose whether or not to provide your bank account details in case you are eligible for a refund.
    7. Review the ‘Summary’ page and, if it is correct, select 'Submit'.

Next Steps

We will assess your application and advise you of the outcome. We may contact you if we need more information.

If, while you are waiting for our decision, your land tax is due for payment in full or by instalment you should pay that amount on time. If you have paid or partially paid your assessment and we find that the land is exempt, we will refund any overpaid tax.

Last modified: 26 November 2020
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