Land tax surcharge rules for absentee ownership.
Extra land tax may apply if you are an absentee owner.
Check if the absentee owner surcharge applies to you.
Tell us if you are an absentee owner to avoid penalties.
Some individuals living overseas may pay extra land tax.
Companies based overseas may pay a surcharge.
Some trust structures are absentee owners and may pay the surcharge.
Steps to apply for an exemption from the surcharge.
Examples of joint assessments with absentee owners.