If you have recently finished building a new home or a substantial renovation of an existing home, you may be eligible for a refund of the land tax you have previously paid on the property.
You must satisfy all these conditions to qualify for this refund:
- You must have lived at the property as your principal place of residence (PPR) for at least six months after the construction or renovation was completed.
- You must not have derived any income from the property during any period that you did not live in it as your home.
- If you claimed a PPR exemption on another property while you were building or renovating the home, you can also claim this refund for the newly built or renovated home, but only for the year that you moved in.
You must apply for the refund before the end of the year after the year you moved into the newly built or renovated home.
Note: If your home was issued with a certificate of occupancy or of final inspection, the certificate’s issue date is the first day that you can legally reside in the home. We consider this date when evaluating whether you are eligible for this refund.
The maximum refund available is for either:
- Two years of land tax paid on the property during the time it was being built or renovated.
- Up to four years if there was a delay due to unexpected events, planning delays, damage or other delays beyond your control.
Gather supporting evidence
Have your land tax assessment handy as it contains information you will need to complete the refund application online.
To ensure we process your refund request as quickly as possible, we need the following information:
- Property address.
- Names of all owners living at the property.
- Mailing address.
- Certificate of occupancy or certificate of final inspection issue date (if this applies).
- Occupancy date.
- Details of the renovations, including receipts, contractor certificates, etc.
- A timeline of events if the construction or renovation took more than two years to complete. Your timeline should:
- Start from the date of your planning application.
- Continue to the date your home or renovation was completed.
- Include the dates and a detailed explanation of any delays.
- Include any supporting documents.
- A utility notice issued to the owner(s) at and for the address or other documents showing that the property has been used as their PPR.
- If any business was conducted on the property, include:
- date the business started,
- total area of the property and the area used for the business,
- annual income derived from the business,
- number of paid employees in the business.
- If any income was derived from the property at any time before it became your residence, please provide details.
Please create digital copies of your supporting documents ready for online submission.
Request your refund
Your request for a refund of tax paid for a newly built or renovated homes must be submitted online.
To make it easier, copy the list of required information above, and paste it into the form, entering the details as they apply to you.
You can also attached digital copies of any relevant supporting documents before submitting the form.
Once you have completed the form, simply click submit.
We may contact you if we need additional information. We will write and tell you or your authorised representative the outcome of your refund application.
If, while you are waiting for our decision on your application, your land tax is due for payment in full or by instalment, you should pay that amount on time.
If you do not pay the assessed tax on time, interest may accrue daily on the outstanding amount.