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Eligibility based on ownership, use and availability of spaces.

This ruling replaces DA-064. It further clarifies the activities contemplated under limbs (a) and (c) of the land development definition contained in the Duties Act 2000. These changes provide more certainty and are beneficial for taxpayers.

Check the correct category for your duty lodgement.

This ruling replaces LTA-009 to reference the exemptions in sections 78B and 78C introduced by the State Taxation Amendment Act 2024 as well as the exemption in section 78D introduced by the State Taxation Further Amendment Act 2024.

This ruling replaces LTA-004 and LTA-005 to reflect the amended section 74 of the Land Tax Act 2005 which applies from the 2022 land tax year onwards.

The State Revenue Office 2024–25 Annual Review is now available.

Steps to apply and pay online to get your certificate.

Managing offers to ensure integrity and avoid conflicts of interest.

Steps for revising a certificate if estimated costs increase.

How to apply for a principal place of residence (PPR) exemption.