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 authority
- Armed services personnel
- Friendly societies
- Sporting, recreational or cultural land owned by certain non-profit organisations
- Land leased for outdoor sporting, recreational or cultural activities by members of the public
- 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)
A concessional tax rate is available for clubs promoting horse and harness racing.
Last modified: 31 May 2022
News and updates
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15 March 2023
Taxes on foreign property investors
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21 December 2022
New land tax rulings on primary production land exemptions
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18 October 2022
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