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  • Duties
  • First Home Owner Grant Act 2000
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  • Land Tax Management Act 1956
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Land Tax Management Act 1956

Boarding houses/Low cost accommodation

Rulings	Download
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 - 2010 Tax Year (LT 85)	Size: 34K
Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2010 Tax Year (LT 86)	Size: 34K
Exemption - Land Used and Occupied Primarily for a Boarding House - 2011 Tax Year (LT 87)	Size: 46K
Exemption - Land Used and Occupied Primarily for low cost accommodation - 2011 Tax Year (LT 88)	Size: 30K
Exemption - Land Used and Occupied Primarily for a Boarding House - 2012 Tax Year (LT 89)	Size: 48K
Exemption - Land Used and Occupied Primarily for low cost accommodation - 2012 Tax Year (LT 90)	Size: 50K

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: 30K
Crown Land Leased by a Society, Club or Association - Eligibility for Exemption from Land Tax (LT 8)	Size: 29K
Land Tax Liability for Lessees of Certain Crown Land (LT 18)	Size: 31K
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: 26K
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: 26K
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: 44K

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: 30K
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: 30K
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: 63K
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: 38K
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 and 9D (LT 82v2)	Size: 84K

Primary Production Land

Rulings	Download
Exemption of Land Used Partly for Primary Production (LT 22)	Size: 34K

Secondary Deductions

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

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