Apply for a land tax exemption
In addition to the principal place of residence (PPR), primary production land (PPL), charities and rooming house exemptions, there are other exemptions from land tax. These include:
- Crown land
- Municipal and public land
- Public statutory authorities
- Armed services personnel
- Friendly societies
- Sporting, outdoor recreation or outdoor cultural activities land owned by not-for-profit organisations
- Land leased for outdoor sporting, recreational or cultural activities
- Health centres and services
- Residential care facilities and supported residential services
- Residential services for people with disabilities
- Retirement villages
- Caravan parks
- Mines
- Agricultural shows and farm field machinery days
- Not-for-profit clubs (excluding horse and harness racing clubs and private gender-exclusive and gender-restrictive clubs)
- Land protected by a conservation covenant with Trust for Nature
A concessional tax rate is available for clubs promoting horse and harness racing.
Last modified: 1 May 2024
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4 September 2024
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3 September 2024
Have your say on our draft ruling on the land tax exemption for land being prepared for primary production
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16 May 2024
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