Who pays Land tax?
Land tax is an annual tax payable by anyone who owns property at 1 July each year, unless the land is: classified as the owner’s principal place of residence classified as primary production used by the owners for religious purposes used as a medical establishment used principally for Aboriginal cultural activities and is Aboriginal land used to operate a retirement village, or for related purposes Or: the owner holds a Pensioner Concession Card at 1 July the land is subject to a conservation covenant the land is owned by a charitable institution Sporting clubs are NOT exempt, but may be entitled to a concessional rate of tax. Applications for the special rate of land tax must be in writing and forwarded with a copy of the constitution, rules or objects of the club. If your land use changes and ceases to be used as principal residence land, primary production land or exempt land, you must notify the Commissioner of State Revenue within 30 days. New user-friendly online form released Th
