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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 authority
  4. Armed services personnel
  5. Friendly societies
  6. Sporting, recreational or cultural land owned by certain non-profit organisations
  7. Land leased for outdoor sporting, recreational or cultural activities by members of the public
  8. Health centres and services
  9. Residential care facilities and supported residential services
  10. Residential services for people with disabilities
  11. Retirement villages
  12. Caravan parks
  13. Mines
  14. Agricultural shows and farm field machinery days

A concessional tax rate is also available for club land.

Apply for an exemption

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