Exemptions and concessions

Land tax

The following exemptions and concessions apply for land tax:

Principal place of residence

This exemption can apply where one of the owners uses and occupies the land as their principal place of residence. The exemption only applies to natural persons and the exemption is not affected by the value or size of the land.

Concessions may also apply if you meet the eligibility criteria in the following instances:

  • land intended as your principal place of residence
  • changing your principal place of residence
  • land used for incidental business
  • absence from your former residence
  • deceased estates
  • permitted occupancies
  • mixed use properties.

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Primary production land

This exemption may apply where the dominant use of the land is for primary production. The exemption can be applied whether or not it is you that is undertaking the primary production activity.

Where the land is not zoned rural, the property must also pass a business test.

To apply for the exemption, submit an Application for Exemption - Primary Production Land (OLT 028) (PDF).

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Boarding houses

This exemption is applied to land used and occupied primarily for boarding houses that meet the guidelines approved by the Treasurer, including tariffs.

An annual application is required. To apply for the exemption, submit an Application for Exemption - Boarding Houses Tax (PDF).

For more information, see Revenue ruling - LT 098 - Exemption of Land Used and Occupied Primarily for a Boarding House - 2016 Tax Year.

Low cost accommodation

This exemption is applied where the land is used for low cost accommodation within a 5–kilometre radius of the Sydney GPO.

An annual application is required. To apply for the exemption, submit an Application for Exemption - Land Used for Low Cost Accommodation Tax (PDF).

For more information, see Revenue Ruling - LT099 - Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2016 Tax Year.

Residential parks, including caravan parks

If you own a residential park, including caravan parks, which is primarily used and occupied by retired persons you may be entitled to a full or partial exemption.

To apply for the exemptions, submit an Application for Exemption - Residential Parks (PDF).

For more information, see Revenue Ruling LT 071v2 - Exemption - Residential Parks Primarily Used and Occupied by Retired Persons.

Non-profit organisations

Non-profit organisations, including, charitable or educational institutions, unions and associations that are not-for-profit and trustees of non-profit organisations, which own land in New South Wales, may be entitled to an exemption from land tax.

Retirement villages, aged care establishments and nursing homes

Land used and occupied as any of the following and no other purpose is exempt from land tax:

  • an aged care establishment, including a nursing home
  • a retirement village.

For more information, see Revenue ruling - LT 031 - Exemption for Retirement Villages and Nursing Homes.

Child care centres

Land used soley for the education or care of children may be entitled to an exemption from land tax.

Last updated: 12 January 2016