Land Tax Act 1956

Land Tax Management Act 1956

Boarding houses/Low cost accommodation

Rulings	Download
Exemption from Land Tax for Boarding Houses Providing Accommodation for Low Income Earners (LT 23)	Size: 40K
Land Tax Exemption for Boarding Houses - Maximum Tariffs (LT 24)	Size: 32K
Exemption for Low Cost Boarding Houses - Extension of Time to Lodge Applications 1990 Tax Year (LT 26)	Size: 26K
Exemption from Land Tax for Boarding Houses Guidelines and Applications for 1991 Tax Year (LT 29)	Size: 47K
Land Tax Exemption for Boarding Houses - Maximum Tariffs (LT 33)	Size: 31K
Exemption from Land Tax for Boarding Houses - Guidelines and Application for 1992 Tax Year (LT 36)	Size: 44K
1993 Guidelines to Exemption from Land Tax for Boarding Houses for Low-Income Persons (LT 44)	Size: 59K
Guidelines to Exemption from 1994 Land Tax for Boarding-Houses for Low-Income Persons (LT 47)	Size: 55K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1995 Tax Year (LT 50)	Size: 41K
Exemption - Land Used and Occupied Primarily for a Boarding House - 1996 Tax Year (LT 51)	Size: 61K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1996 Tax Year (LT 52)	Size: 45K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 1997 Tax Year (LT 53)	Size: 61K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1997 Tax Year (LT 54)	Size: 46K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 1998 Tax Year (LT 56)	Size: 64K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1998 Tax Year (LT 57)	Size: 46K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 1999 Tax Year (LT 60)	Size: 64K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1999 Tax Year (LT 61)	Size: 47K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 2000 Tax Year (LT 62)	Size: 65K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2000 Tax Year (LT 63)	Size: 46K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 2001 Tax Year (LT 65)	Size: 61K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2001 Tax Year (LT 66)	Size: 60K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 2002 Tax Year (LT 67)	Size: 62K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2002 Tax Year (LT 68)	Size: 47K
Exemption - Land Used and Occupied Primarily for a Boarding-House - 2003 Tax Year (LT 69)	Size: 39K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2003 Tax Year (LT 70)	Size: 35K
Exemption - Land Used and Occupied Primarily for a Boarding-House � 2004 Tax Year (LT 72)	Size: 41K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2004 Tax Year (LT 73)	Size: 37K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2005 Tax Year (LT 74)	Size: 39K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2005 Tax Year (LT 75)	Size: 38K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2006 Tax Year (LT 76)	Size: 41K
Exemption - Land Used And Occupied Primarily for Low Cost Accommodation - 2006 Tax Year (LT 77)	Size: 36K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2007 Tax Year (LT 78)	Size: 39K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2007 Tax Year (LT 79)	Size: 36K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2008 Tax Year (LT 80)	Size: 40K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2008 Tax Year (LT 81)	Size: 37K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2009 Tax Year (LT 83)	Size: 39K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2009 Tax Year (LT 84)	Size: 39K
Exemption - Land Used and Occupied Primarily for a Boarding House � 2009 Tax Year (LT 85)	Size: 39K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2009 Tax Year (LT 86)	Size: 34K

Charitable/Religious Institutions

Rulings	Download
Land Owned by Charitable or Educational Institutions and Religious Societies - Liability to Land Tax (LT 9)	Size: 29K

Crown Land/Land owned by other Government utilities

Rulings	Download
Land Owned by the Crown - Liability to Land Tax (LT 6)	Size: 29K
Crown Land Leased by a Society, Club or Association - Eligibility for Exemption from Land Tax (LT 8)	Size: 101K
Land Tax Liability for Lessees of Certain Crown Land (LT 18)	Size: 142K
Lessees of Commonwealth Crown Land (LT 21)	Size: 26K
Lessees of Land Owned by a Local or County Council or a Public Authority (LT 30)	Size: 91K
Lessees of Commonwealth Crown Land (LT 32)	Size: 27K

Exemptions

Rulings	Download
Exemption of Land Approved for Multiple Occupancy (LT 10)	Size: 31K
Land Tax Exemption in Respect of Rental/Purchase Schemes (LT 16)	Size: 26K
Five Year Land Tax Holiday Applications for Exemption (LT 19)	Size: 36K
Conveyance by a Company to Principal Shareholder - Former Section 10A of the Land Tax Management Act, 1956 (LT 25)	Size: 29K
Vesting Date for the Purposes of Determining Exemption for Deceased Estates (LT 27)	Size: 27K
Exemption for Unimproved or Partially Improved Land Owned by Clubs, Associations or Societies (LT 28)	Size: 26K
Exemption - Residential Parks Primarily Used and Occupied by Retired Persons (LT 71)	Size: 45K

Grouping/Related Companies

Rulings	Download
Related Companies - Section 29 of the Land Tax Management Act 1956 (LT 3)	Size: 33K

Heritage Listed Land

Rulings	Download
Heritage Valuations - Division 6 of the Heritage Act (LT 15)	Size: 107K
Heritage Restricted Land (LT 46)	Size: 44K

Land Tax Thresholds

Rulings	Download
Increased Land Tax Thresholds (LT 58)	Size: 25K
Increased Land Tax Thresholds 2001 (LT 64)	Size: 25K

Land Values

Rulings	Download
Apportionment of Average Values of Land on a Rental Value Basis (LT 37)	Size: 29K
Unutilised Value Allowances & Postponement of Tax (LT 48)	Size: 33K

Nursing Homes/Retirement Villages

Rulings	Download
Retirement Villages - Liability for Land Tax (LT 14)	Size: 35K
Exemption for Retirement Villages and Nursing Homes (LT 31)	Size: 28K
Land Tax Rebate for Owners Returning to Their Principal Place of Residence from Nursing Homes/Hospitals - Guidelines for Rebate Application (LT 34)	Size: 27K

Other

Rulings	Download
Additional Tax Payable under Sections 40 and 72 of the Land Tax Management Act, 1956 (LT 1)	Size: 35K
Land Tax 1988 - Introduction of Modified Returns System (LT 7)	Size: 29K
Amendment of Assessments (LT 11)	Size: 30K
Postponement of Payment of Part of Land Tax - Section 9A of the Land Tax Management Act 1956 (LT 12)	Size: 114K
Remission of Land Tax in Cases of Hardship (LT 17)	Size: 29K
Company Titled Units Deemed to be Strata Lots (LT 38)	Size: 30K
Rent-Protected Land (LT 45)	Size: 27K

Principal Place of Residence

Rulings	Download
Dual Occupancy - Principal Place of Residence (LT 5)	Size: 32K
Residential Units Developed under Company Title (LT 13)	Size: 33K
Principal Place of Residence (LT 20)	Size: 32K
Concession for Land Partially Used and Occupied as an Owner's Residence (LT 40)	Size: 35K
Additional Concession for Land Entitled to Partial Exemption as a Person's Principal Place of Residence (LT 41)	Size: 38K
Exemption - Land Intended to be the Owner's Principal Place of Residence (LT 42)	Size: 41K
New Residential Rental Accommodation (LT 43)	Size: 43K
Leases of principal places of residence during Olympics (LT 59)	Size: 26K
The Principal Place of Residence Exemption - Sch 1A Clauses 1-14 and Sections 9C & 9D (LT82)	Size: 68K

Primary Production Land

Rulings	Download
Exemption of Land Used Partly for Primary Production (LT 22)	Size: 35K

Secondary Deductions

Rulings	Download
Deductions to Prevent Double Taxation (LT 39)	Size: 28K

Section 47 Certificates

Rulings	Download
Issue of a Certificate by the Chief Commissioner under Section 47(1) of the Land Tax Management Act 1956 (LT 2)	Size: 181K
Issue of a Certificate under Section 47 of the Land Tax Management Act, 1956 (LT 35)	Size: 102K

Trusts

Rulings	Download
Discretionary Trusts: Milligans' Case 1985 Assessments Only (LT 4)	Size: 29K
Land Tax Trusts Established for the Benefit of Disabled Beneficiaries (LT 55)	Size: 31K