We are conducting system upgrades between 5:30 pm on Friday 12 September and 6:00 pm on Sunday 14 September 2025. During this time calculators, online services, portals and other applications may be unavailable.
Preparation of land for a primary production exemption
This ruling has ceased
archive-LTA-006
This ruling provides guidance as to what are considered preparatory activities to satisfy s68 of the Land Tax Act 2005. It has been replaced by LTA-006v2 which provides more detailed guidance on the activities that constitute preparation of land for use primarily for primary production, identifies the factors the Commissioner will consider in exercising his discretion to extend the 12-month period, and sets out the evidentiary requirements for the exemption.
Issue date: October 2007
Cease date: 16 October 2024
