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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:

  1. Crown land
  2. Municipal and public land
  3. Public statutory authorities
  4. Armed services personnel
  5. Friendly societies
  6. Social housing and emergency housing
  7. Housing provided for the relief of poverty
  8. Sporting, outdoor recreation or outdoor cultural activities land owned by not-for-profit organisations
  9. Land leased for outdoor sporting, recreational or cultural activities
  10. Health centres and services
  11. Residential care facilities and supported residential services
  12. Residential services for people with disabilities
  13. Retirement villages
  14. Caravan parks
  15. Mines
  16. Agricultural shows and farm field machinery days
  17. Not-for-profit clubs (excluding horse and harness racing clubs and private gender-exclusive and gender-restrictive clubs)
  18. Land protected by a conservation covenant with Trust for Nature

A concessional tax rate is available for clubs promoting horse and harness racing. 

Apply for an exemption

Last modified: 19 December 2024

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