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In addition to the principal place of residence (PPR), primary production land (PPL), charities and rooming house exemptions, there are other exemptions from land tax. These include:

  1. Crown land
  2. Municipal and public land
  3. Public statutory authorities
  4. Armed services personnel
  5. Friendly societies
  6. Sporting, outdoor recreation or outdoor cultural activities land owned by not-for-profit organisations
  7. Land leased for outdoor sporting, recreational or cultural activities
  8. Health centres and services
  9. Residential care facilities and supported residential services
  10. Residential services for people with disabilities
  11. Retirement villages
  12. Caravan parks
  13. Mines
  14. Agricultural shows and farm field machinery days
  15. Not-for-profit clubs (excluding horse and harness racing clubs and private gender-exclusive and gender-restrictive clubs)
  16. Land protected by a conservation covenant with Trust for Nature

A concessional tax rate is available for clubs promoting horse and harness racing. 

Apply for an exemption

Last modified: 1 May 2024

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