Land tax is an annual tax payable by the owner of land as at 1 July each year. It is administered by the State Revenue Office under the Land Tax Act 2000 and the Taxation Administration Act 1991.
Land tax is calculated on the assessed land value of all taxable properties held by the owner. Land value is determined periodically by the Valuer-General.
Land tax is currently zero rated, that is no land tax is payable for properties classified as Principal Residence Land and Primary Production Land. To apply for land to be classified as Principal Residence Land or Primary Production Land, please click on the Applications Link to the right.
For further information please click on the appropriate link at the right of this page. |  |
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