Land may be eligible for a land tax exemption or concession if it is:
- Used and occupied by a charitable institution exclusively for charitable purposes (current charity exemption)
- This applies from the 2022 land tax year. Prior to 2022, land is exempt land if it was used exclusively for charitable purposes.
- Vacant and owned by a charitable organisation and is declared to be held for future charitable use (future charity exemption).
- From the 2022 land tax year, a charity will need to satisfy the Commissioner that the relevant land (or part of the land) will be used and occupied exclusively for charitable purposes within two years or a longer period approved by the Commissioner from the tax year to which the Commissioner’s determination applies.
- Owned by a charitable organisation and leased for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities and available for use for one or more of those activities by members of the public (charity outdoor leasing exemption)
Prior to the 2022 land tax year, the land is not required to be owned by a charitable institution but the proceeds from the lease must be applied exclusively for charitable purposes. Guidance on eligibility requirements for this exemption prior to the 2022 land tax year is set out in Revenue Ruling LTA-004 and Revenue Ruling LTA-005.
The owner of the land must apply for this exemption via My Land Tax.
Gather required information
You must provide details and evidence of ownership and use of the land. These requirements are set out in Revenue Ruling LTA-009.
Log in to My Land Tax
If you are already registered for My Land Tax, log in using your email address and password.
If you are using My Land Tax for the first time, you must register.
Apply for the exemption
From the My Land Tax home screen:
- Select ‘Properties’
- Select the relevant land tax account and assessment year
- From the ‘Amend property’ menu, select ‘I want to apply for another exemption’, then ‘Next’
- In the ‘Exemption type’ menu, select ‘Something else’
- Follow the process, entering the required information and attaching documents
- On the 'Refund' screen, you can choose whether or not to provide your bank account details in case you are eligible for a refund
- Review the ‘Summary’ page and, if it is correct, select 'Submit'.
We will assess your application and advise you of the outcome. We may contact you if we need more information.
If, while you are waiting for our decision, your land tax is due for payment in full or by instalment you should pay that amount on time. If you have paid or partially paid your assessment and we find that the land is exempt, we will refund any overpaid tax.