Coronavirus land tax relief
2021 land tax relief
The 2021 land tax relief measures are:
- Land tax reduction and deferral (28 July 2021 to 15 January 2022) for landlords of commercial tenancies, including properties that have single and multiple commercial tenancies, and commercial owner-occupiers– announced on 3 August 2021
- Land tax reduction and deferral for landlords, including those with properties that have multiple tenancies, and commercial owner-occupiers - announced on 4 September 2020 and in December 2020.
- Vacant residential land tax waiver for 2021 - announced on 10 September 2020.
2020 land tax relief
The 2020 land tax relief measures were:
- Land tax deferral for 2020 assessments - announced on 21 March 2020.
- Land tax reduction and deferral for landlords, including those with properties that have multiple tenancies, and commercial owner-occupiers - announced on 15 April 2020 and 20 August 2020.
Late applications
The closing date for 2020 land tax relief applications was 31 March 2021.
The closing date for 2021 land tax relief applications (1 January 2021 to 28 March 2021) 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 (1 January 2021 to 28 March 2021) by 31 December 2021.
Last modified: 23 September 2021
