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).
- This applies from the 2022 tax year.
Prior to the 2022 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.
The owner of the land must apply for this exemption via My Land Tax.
Gather required information
You must provide details and use of the land including:
- who owns the land
- who uses and occupies the land
- details of any lease, licence or other relevant agreements entered into in relation to the land, including copies of such agreements if available
- information relating to the use and occupation of the land (e.g. what the land is used and occupied for, the commencement date of such use and occupation)
- details of all activities conducted on the land including any commercial or fund-raising activities
- details of exemptions previously granted by us — if the key objective and activity of the charitable organisation and use of land have changed since the last approval, you must advise us and provide new documentation
- details of any relevant information on exemptions granted by other states, territories or the Australian Government.
You must also provide copies of these documents, as applicable, as supporting evidence:
- the current constitution, rules or trust deed of the charitable organisation (these documents are collectively referred to as governing rules), and these governing rules must demonstrate that:
- the organisation is a non-profit organisation
- the assets and income of the organisation will be applied solely towards promoting or furthering its objectives
- private benefits cannot be conferred to individuals
- if the organisation is wound up, any remaining assets will be distributed to another charitable organisation
- financial statements for the current and previous financial years of the organisation using the land
- promotional material such as pamphlets, newsletters and brochures evidencing the services provided and activities undertaken by the organisation
- documents evidencing the commercial ventures conducted on any land owned by or leased to the organisation
- previous letters or communication from us, granting you an exemption — if the key objective and activity of the organisation and use of land have changed since the last approval, you must advise us and provide new documentation
- letters or other communication from other states, territories or the Australian Government granting a similar exemption.
- if the land is vacant, a declaration from the charitable organisation that the vacant will be used and occupied exclusively for charitable purposes within two years or a longer period approved by the Commissioner.
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.