Land tax exemptions, waiver or relief

An exemption, waiver or relief from land tax may be granted in the following circumstances:

link to information about the land tax exemption on your residential home

If you own and live in your home on a permanent basis, you may be eligible for an exemption from land tax.

You may also be available to receive a waiver of the land tax payable where you move into your residence part way through a financial year.link to information about the land tax exemption on your residential home

 link to information about the land tax exemption where the home owner has moved into residential care

Generally, a home occupied by the owner as their residence will be exempt from land tax. Where the owner moves permanently into residential care the criteria for exemption is no longer met and the land may attract a land tax liability.

In this situation relief may be available for the first financial year following the owner moving into residential care.link to information about the land tax exemption where the home owner has moved into residential care

link to information about the land tax exemption where the home owner has died

Generally, a home occupied by the owner as their residence will be exempt from land tax. Following the death of the owner the criteria for exemption is no longer met and the land may attract a land tax liability.

Where the estate is still to be finalised, relief may be available for the first financial year following the death of the owner.link to information about the land tax exemption where the home owner has died

link to information about the land tax exemption where you are renovating or rebuilding your residential home

If you are building your new home or undertake substantial renovations or knock down and rebuild your home, you may be eligible for an exemption for up to two financial years while building work is undertaken.link to information about the land tax exemption where you are renovating or rebuilding your residential home

  link to information about the land tax exemption where the residential home has been destroyed or rendered uninhabitable

If your home has been destroyed or rendered uninhabitable by an occurrence for which you were not responsible, or as a result of an accident, you may be eligible for an exemption for up to three financial years while you repair or rebuild.link to information about the land tax exemption where the residential home has been destroyed or rendered uninhabitable

link to information about the land tax exemption where the land is used for primary production

Land used for the business of primary production may be eligible for an exemption from land tax.link to information about the land tax exemption where the land is used for primary production

   link to information about the land tax exemption where the land is used for supported residential facilities and aged care facilities

Land used for residential purposes that is located within supported residential facilities and aged care facilities may be eligible for an exemption from land tax. link to information about the land tax exemption where the land is used for supported residential facilities and aged care facilities

link to information about the land tax exemption where the land is used for a retirement village

Land that contains residential units and other facilities provided for the use of residents within a retirement village may be eligible for an exemption from land tax.link to information about the land tax exemption where the land is used for a retirement village

 link to information about the land tax exemption where the land is used for a retired persons' relocatable home park

Land within a retired person’s relocatable home park that is occupied by the resident as their principal place of residence may be eligible for an exemption from land tax. The exemption may also extend to other facilities provided for the use of residents.link to information about the land tax exemption where the land is used for a retired persons' relocatable home park

 link to information about the land tax exemption for an association or not-for-profit organisation

Land that is owned by an association, or owned or leased by a not-for-profit organisation, which meet certain criteria may be exempt from land tax.link to information about the land tax exemption for an association or not-for-profit organisation

link to information about the land tax exemption where an off-the-plan apartment has been purchased

If you entered into a contract to purchase an apartment between 22 June 2017 and 30 June 2018, that is eligible for a stamp duty off-the-plan concession, you may also be eligible for relief from land tax for up to five years from the date of settlement for that apartment.

You do not need to apply for this relief as it will be applied automatically for the first five years based on your stamp duty off-the-plan concession application.

This relief will cease for the following financial year if the apartment is sold before the end of the five year exemption period.

The land tax exemption does not extend to foreign purchasers.link to information about the land tax exemption for an association or not-for-profit organisation