Other exemptions
Boarding houses
To claim the exemption you must complete an Application for Exemption - Boarding Houses.
Low cost accommodation
your property is within five kilometres of the Sydney GPO, and
you let a room or rooms under a Residential Tenancy Agreement, and
the rent is within the limits set by the Treasurer. A revenue ruling detailing the annual tariff information is issued annually. The ruling for the 2006 tax year is LT77.
This exemption will apply if:
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 from land tax.
The criteria for this exemption are provided in revenue ruling LT 71.
To apply for this exemption you must complete Application for Exemption – Residential Parks. Once an exemption is granted you don't need to apply annually unless the circumstances change.
Non-profit organisations
Non-profit organisations and trustees of non-profit organisations which own land in NSW may be entitled to an exemption from land tax.
To claim an exemption you will need to provide OSR with the following information:
details of all lands owned
a copy of the organisation's constitution or memorandum and articles of association and any amendments
details of improvements on the land.
information on use of the land
any other information to support your claim.
Retirement villages and aged care establishments
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
* If only part of the land is used for these purposes a partial exemption may be given for the proportion of the land used for exempt purposes.
Aged care establishment means any building or any part of a building used or intended to be used for the provision of residential or respite care within the meaning of the Aged Care Act 1997 of the Commonwealth by an approved provider under that Act, and includes nursing homes, which ceased to be regulated by NSW State legislation in 2004.
Retirement village has the same meaning as in the Retirement Villages Act 1999.
