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If you are a landlord of a property with multiple tenancies and want to apply for coronavirus land tax relief, you must complete and submit either a 2020, 2021 (1 January 2021 to 28 March 2021) or 2021 (28 July 2021 to 15 January 2022) Multiple Tenancy Schedule with your application.

The closing date for 2020 land tax relief applications was 31 March 2021 and for 2021 land tax relief (1 January 2021 to 28 March 2021) applications it was 30 June 2021. If, for reasons outside your control, you could not apply before these closing dates, we may be able to accept a late application. Late applications for 2020 land tax relief must be lodged by 30 September 2021 and those for 2021 land tax relief by 31 December 2021.

Instructions related to this schedule

The schedules for each land tax year can be downloaded at the bottom of this page.

2020 land tax year

Relief available

For properties with multiple tenancies, the relief includes a reduction of 2020 land tax that is limited to the total amount of rent waivers that you provide to eligible tenants at the property between 29 March 2020 and 31 December 2020:

  • If you provide rent waivers to at least 50% of the eligible tenants and those rent waivers total at least 50% of their combined rent over three (3) months during 2020, then you can receive a reduction of up to 50% of the 2020 land tax on the property.
  • If you do not provide rent waivers to at least 50% of the eligible tenants and those rent waivers do not total at least 50% of their combined rent over 3 months during 2020, then you can receive a reduction of up to 25% of the 2020 land tax on the property.

Eligible tenants

Eligible tenants are tenants who have been at the property since 29 March 2020 and are either residential tenants whose ability to pay rent has been impacted by the pandemic or commercial tenants who meet the conditions in either of these two categories:

  1. For general commercial tenants:
    • their annual aggregated turnover was no greater than $50 million in either the 2018-19 or 2019-20 financial year, and
    • they are eligible for, and participating in, the Australian Government’s JobKeeper Payment.
  2. For commercial tenants operating a licensed pub, club or restaurant under a general, full club or on-premises liquor licence:
    • at the premises level, their annual turnover was no greater than $50 million in either the 2018-19 or 2019-20 financial year, and
    • their turnover at that premises has reduced by at least 30% since March 2020.

Applying for 2020 land tax relief

Applications for 2020 land tax relief for landlords and commercial owner-occupiers closed on 31 March 2021.

We may accept a late application if we are satisfied that you could not reasonably have applied before the closing date for reasons beyond your control. Late applications must be lodged by 30 September 2021.

You must submit a completed 2020 Multiple Tenancy Schedule with your application.

Complete the 2020 Multiple Tenancy Schedule by including details of rent relief provided to eligible tenants at your property between 29 March 2020 and 31 December 2020. By applying and submitting a 2020 Multiple Tenancy Schedule, you are confirming that each of the rent waivers included in your schedule is:

  • Accurate and genuine.
  • Confirmed in a written agreement.
  • Related to a tenant who has been a tenant at the property since before 29 March 2020.
  • Part of rent relief that is consistent with the principles of the Support to Landlords and Tenants package announced on 15 April 2020, which for commercial tenants includes complying with the requirements of the Commercial Tenancy Relief Scheme.
  • Supported, in the case of rent waivers provided to commercial tenants, by a written declaration from the tenant confirming they are an eligible tenant (tenants can use our Commercial Tenant Details SmartForm to make this declaration to you).

You do not need to include in your schedule information about rent relief provided to tenants at the property:

  • Who are not eligible tenants, and
  • Tenants over and above those representing:
    • 50% of the 2020 land tax on the property in cases where the landlord provides rent waivers to at least 50% of eligible tenants and those rent waivers total at least 50% of their combined rent over three (3) months during 2020, or
    • 25% of the 2020 land tax on the property in all other cases.

If you have more than one rent relief agreement with a tenant during 2020 (for example an initial agreement that covers April to June, and a second agreement that covers July to September), and you provided different amounts of rent relief under each agreement, use a separate line for each agreement.

2021 land tax (1 January 2021 to 28 March 2021)

Relief available

For properties with multiple tenancies, the relief includes a reduction of 2021 land tax of up to 25%, limited to the total amount of rent waivers you provide to eligible tenants at the property between 1 January 2021 and 28 March 2021.

Eligible tenants

Eligible tenants are tenants who have been at the property since 31 December 2020 and are either residential tenants whose ability to pay rent has been impacted by the pandemic, or commercial tenants who meet the conditions in either of these two categories:

  1. For general commercial tenants:
    • their annual aggregated turnover was no greater than $50 million in either the 2019-20 or 2020-21 financial year, and
    • they are eligible for, and participating in, the Australian Government’s JobKeeper Payment in the March 2021 quarter.
  2. For commercial tenants operating a licensed pub, club or restaurant under a general, full club or on-premises liquor licence:
    • at the premises level, their annual turnover was no greater than $50 million in either the 2019-20 or 2020-21 financial year, and
    • their turnover at that premises in the December 2020 quarter has reduced by at least 30% relative to the March 2020 quarter.

Applying for 2021 land tax relief (1 January 2021 to 28 March 2021)

Applications for 2021 land tax relief (1 January 2021 to 28 March 2021) for landlords and commercial owner-occupiers closed on 30 June 2021.

We may accept a late application if we are satisfied that you could not reasonably have applied before the closing date for reasons beyond your control. Late applications must be lodged by 31 December 2021.

You must submit a completed 2021 (1 January 2021 to 28 March 2021) Multiple Tenancy Schedule with your application.

Complete the 2021 (1 January 2021 to 28 March 2021) Multiple Tenancy Schedule by including details of rent relief provided to eligible tenants at your property between 1 January 2021 and 28 March 2021. By applying and submitting a 2021 (1 January 2021 to 28 March 2021) Multiple Tenancy Schedule, you are confirming that each of the rent waivers included in your schedule is:

  • Accurate and genuine.
  • Confirmed in a written agreement.
  • Related to a tenant who has been a tenant at the property since before 31 December 2020.
  • Part of rent relief that is consistent with the principles of the Support to Landlords and Tenants package announced on 15 April 2020, which for commercial tenants includes complying with the requirements of the Commercial Tenancy Relief Scheme.
  • Supported, in the case of rent waivers provided to commercial tenants, by a written declaration from the tenant confirming they are an eligible tenant (tenants can use our Commercial Tenant Details SmartForm to make this declaration to you).

You do not need to include in your schedule information about rent relief provided to tenants at the property:

  • Who are not eligible tenants, and
  • Tenants over and above those representing 25% of the 2021 land tax on the property.

If you have more than one rent relief agreement with a tenant during 1 January 2021 to 28 March 2021 (for example an initial agreement that covers January and a second agreement that covers February and March), and you provided different amounts of rent relief under each agreement, use a separate line for each agreement.

2021 land tax (28 July 2021 to 15 January 2022)

Relief available

For properties with multiple commercial tenancies, the relief includes a reduction of 2021 land tax of up to 25%, limited to the total amount of rent waivers you provide to eligible tenants at the property between 28 July 2021 and 15 January 2022. This is in addition to any previous relief provided.

Eligible tenants

In completing a 2021 (28 July 2021 to 15 January 2022) Multiple Tenancy Schedule, eligible tenants are:

  • Eligible tenants under the Commercial Tenancy Relief Scheme, which generally means they had:
  • Tenants who, if they operate a licensed pub, club or restaurant under a general, full club or on-premises liquor licence at the property, they would be an eligible tenant under the Commercial Tenancy Relief Scheme if only their turnover at the premises were considered, which generally means they had:
    • annual turnover of less than $50 million in the 2020-21 financial year at the premises, and
    • operated a business in Australia as at 28 July 2021, and
    • experienced at least a 30% reduction in GST turnover at the premises in the relevant turnover test period relative to their comparative turnover.

Applying for 2021 land tax relief (28 July 2021 to 15 January 2022)

Applications for 2021 land tax relief (28 July 2021 to 15 January 2022) for landlords and commercial owner-occupiers can be made using our SmartForm 22.

You must submit a completed 2021 (28 July 2021 to 15 January 2022) Multiple Tenancy Schedule with your application.

Complete the 2021 (28 July 2021 to 15 January 2022) Multiple Tenancy Schedule by including details of rent relief provided to eligible tenants at your property between 28 July 2021 to 15 January 2022. By applying and submitting a 2021 (28 July 2021 to 15 January 2022) Multiple Tenancy Schedule, you are confirming that each of the rent waivers included in your schedule is:

You do not need to include in your schedule information about rent relief provided to tenants at the property:

If you have more than one rent relief agreement with a tenant from 28 July 2021 to 15 January 2022 (for example an initial agreement that covers July to September 2021 and a second agreement that covers October 2021 to January 2022), and you provided different amounts of rent relief under each agreement, use a separate line for each agreement.

  • Eligible tenants under the Commercial Tenancy Relief Scheme, which generally means they had:
    • Accurate and genuine.
    • Confirmed in a written agreement.
    • Related to an eligible tenant who has been a tenant at the property since before 28 July 2021.
    • Part of rent relief that is consistent with the requirements of the Commercial Tenancy Relief Scheme.
    • Supported by a written declaration from the tenant confirming they are an eligible tenant (tenants can use our Commercial Tenant Details SmartForm to make this declaration to you).

You do not need to include in your schedule information about rent relief provided to tenants at the property:

  • Who are not eligible tenants, and
  • Tenants over and above those representing 25% of the 2021 land tax on the property.

If you have more than one rent relief agreement with a tenant from 28 July 2021 to 15 January 2022 (for example an initial agreement that covers July to September 2021 and a second agreement that covers October 2021 to January 2022), and you provided different amounts of rent relief under each agreement, use a separate line for each agreement.

Last modified: 23 September 2021
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