Other exemptions
Boarding houses
To claim the exemption you must complete an Application for Exemption - Boarding Houses.
Low cost accommodation
You are eligible for this exemption if:
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.
Low cost accommodation within 5km.
A revenue ruling detailing the annual tariff information is issued annually. The ruling for the 2012 tax year is LT 90.
To claim the exemption you must complete an Application for Exemption – Land Used for Low Cost Accommodation (OLT 006)
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, including religious societies, charitable or educational institutions, unions and associations which are not-for-profit 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.
To claim the exemption you must complete one of the following Application for Exemption forms:
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
* 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.
Conservation agreements
If your land is the subject of a conservation agreement between you and the Minister for the Environment that provides permanent protection for any special natural or cultural heritage features on your land, you may be entitled to a full or partial exemption from land tax. Land may also be entitled to an exemption if it is the subject of a trust agreement.
Land is only eligible for the exemption from the date an agreement is legally in force, that is, from the date the agreement is signed by the Minister for Climate Change and the Environment.
Visit the Department of Environment and Climate Change website to read more information about conservation agreements.
Conservation agreement means a conservation agreement under the National Parks and Wildlife Act 1974 that remains in force in perpetuity.
Trust agreement means a trust agreement registered as referred to in section 36 of the Nature Conservation Trust Act 2001 that remains in force in perpetuity.
Other exemptions
Other exemptions may be available for:
Aboriginal Land Councils
land used for two or more purposes, each of which is exempt
land used for a child care centre, where the centre is licensed under the Children [Care and Protection] Act 1987 and where it is used for the provision of a child care service.
More information
