Apply for a land tax refund for a recently built or renovated home
This refund may be available if you finished building a new home or a substantial renovation of an existing home before 1 July 2022.
If your renovation will be complete on or after 1 July 2022, you should apply for an upfront exemption to land tax.
You must satisfy all these conditions to qualify for this refund:
- You must have lived at the property as your principal place of residence (PPR) for at least 6 months after the construction or renovation was completed.
- You must not have derived any income from the property during the year preceding the tax year in which a refund is sought.
- If you claimed a PPR exemption on another property while you were building or renovating the home, you can also claim this refund for the newly built or renovated home, but only for the year that you moved in.
- You must apply for the refund before the end of the year after the year you moved into the newly built or renovated home.
If your home was issued with a certificate of occupancy or of final inspection, the certificate’s issue date is the first day that you can legally reside in the home. We consider this date when evaluating whether you are eligible for this refund.
The maximum refund available is for either:
- Two years of land tax paid on the property during the time it was being built or renovated.
- Up to 4 years if there was a delay due to unexpected events, planning delays, damage or other delays beyond your control.
-
Log in to My Land Tax
Apply for a refund online via 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.
-
Select the relevant property
Once logged in:
- Select ‘Properties’.
- Alongside the relevant property, choose ‘I live here and want to apply for a principal place of residence exemption’ from the ‘Amend property’ menu.
- Select ‘Next’.
-
Provide property information
Read and complete the declaration, then answer a series of questions that give us the information we need to process your request, including:
- Names of all owners living at the property.
- Certificate of occupancy or certificate of final inspection issue date (if this applies).
- Occupancy date.
- Details of any renovations.
- A timeline of events if the construction or renovation took more than 2 years to complete. Your timeline should:
- start from the date of your planning application
- continue to the date your home or renovation was completed
- include the dates and a detailed explanation of any delays.
- Details of any business conducted on the property.
- Details of any income derived from the property before it became your residence.
You also have the opportunity to enter the details of the bank account you would like the refund paid into.
When you have answered the questions, review the summary and, if everything is correct, select ‘Submit’.
Next Steps
We may contact you if we need additional information. We will write and tell you or your authorised representative the outcome of your refund application.
If your land tax is due for payment in full or by instalment while you are waiting for our decision on your application, you should pay that amount on time. If you do not pay the assessed tax on time, interest may accrue daily on the outstanding amount.
You can monitor the status of your application in the ‘Submissions’ section of My Land Tax.
Last modified: 17 April 2024
News and updates
-
3 December 2024
State Taxation Further Amendment Act 2024
-
20 November 2024
State Revenue Office 2023–24 Annual Review is now available
-
30 September 2024
More property tax seminars added this October
