1 Feb 2016

Land tax is an annual tax on land.  It is assessed on the total unimproved value of all land held by the owner (or owners) at midnight on 30 June.

The Office of State Revenue have begun issuing land tax assessments for the 2015-16 financial year and expects the majority of these assessments to be issued by mid-January 2016.

There are a number of exemptions available including the following: 

Primary residence exemption

an exemption is available if private residential property (except property held in trust) is owned by an individual who uses it as their primary residence.

A full exemption is also available if the property is owned by a husband and wife or de facto partners, at least one of whom used the property as their primary residence.

A proportionate exemption may be available if not all owners reside in the property or where land is used as the owner’s primary residence as well as for some other purpose.

The primary residence exemption does not apply to land owned by a trust or company.

Right to reside granted to beneficiary under a Will 

an exemption is available if private residential property is owned by an Executor or Administrator of a Will as trustee and a beneficiary under the Will used the property as their primary residence in accordance with certain rights granted under the Will.

Exemption following former owner’s death 

an exemption is available if private residential property is owned by an Executor or Administrator of a deceased estate for the financial year after the deceased’s death if certain conditions are satisfied.

Primary residence of certain disabled persons 

an exemption is available for private residential property owned by an individual if it is used by a disabled relative as their primary residence.  Alternatively, the property may be held by a trustee where at least one beneficiary of the trust uses the property as their primary residence. 

Primary residence under construction/refurbishment

 an exemption is available for private residential property (except property held in trust) that is undergoing construction or refurbishment for either one or two consecutive years if certain conditions are satisfied.

Moving between primary residences 

an exemption is available when moving between two private residential properties if certain conditions are satisfied.  An exemption for 2 consecutive years is available where the second residence is constructed or refurbished and certain conditions are satisfied.

There are also exemptions available for charitable bodies and land used for primary production.

This is general information only, and does not constitute specific legal advice. If you would like further information in relation to this matter or other legal matters please contact our office on Freecall 1800 609 945 or email us now.

*This is general information only, and does not constitute specific legal advice. Please consult one of our experienced Legal Team for specific advice relevant to your situation.

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