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Coronavirus land tax relief

You may be eligible for one or more of the following land tax relief measures:

  • a land tax rebate reducing land tax liabilities by 25% for eligible properties for the 2019-20 assessment year
  • a waiver of the 2% land tax foreign surcharge for foreign entities for the 2019-20 assessment year
  • a 3-month deferral of land tax liabilities for the 2020-21 assessment year.

The rebate and waiver:

  • do not apply to owner-occupied land
  • are only available if you owned an eligible property at 30 June 2019 and were liable for land tax in relation to the property.

You do not need to apply for the foreign surcharge waiver or the 3-month deferral. We will reassess land tax to apply the waiver and provide a refund where the assessment amount has already been paid.

However, you will need to apply for the land tax rebate.

Eligibility for the land tax rebate

You may be eligible for the land tax rebate if at least one of the following circumstances applies to you.

  • You are a landowner who leases all or part of a property to one or more tenants and all the following apply.
    • The ability of one or more tenants to pay their normal rent is affected by the coronavirus (COVID-19) pandemic.
    • You will provide rent relief to the affected tenant(s) of an amount at least commensurate with the land tax rebate.
    • You will comply with the leasing principles even if the relevant lease is not regulated.
  • You are a landowner and all the following apply.
    • All or part of your property is available and marketed for lease.
    • Your ability to secure tenants has been affected by the COVID-19 pandemic.
    • You require relief to meet your financial obligations.
    • You will comply with the leasing principles even if the relevant lease is not regulated.

If you are eligible for the land tax rebate under both the above circumstances, it is expected you will apply the rebate firstly to provide rent relief to your residential or commercial tenants. You can then apply any remaining rebate to your own financial obligations (e.g. in relation to debt and other expenses).

The land tax rebate will only apply to each property that meets the above eligibility requirements and conditions, rather than the rebate applying to entire taxable landholdings.

Where there are multiple tenants for a single property, including mixed-use developments, if the eligibility requirements and conditions are met for at least one tenancy, then the whole property is eligible for the land tax rebate.

The land tax rebate does not need to be repaid if the eligibility requirements and conditions are met.

You can apply for the land tax rebate up to 30 June 2020.

How to apply

To apply for the rebate you need to log into OSR Online (or create an account if you don’t already have one).

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New to OSR Online?

If you don’t yet have an OSR Online account, you will need to create one and include your contact and banking details to enable you to claim the land tax rebate.

You will need:

  • a personal email address (not a generic account for a company or trust)
  • 2 valid Australian identification documents (e.g. driver licence, Medicare card).

If you don't have Australian documents or cannot provide 2 valid document types:

  • after creating your OSR Online account, select I am unable to complete the above identity verification
  • enter your details and attach and submit copies of your foreign equivalent documents so that your identity can be verified.

You can access OSR Online for another person or entity to view or act on their behalf (e.g. if you are a director of the land holding entity or an accountant authorised by the land holding entity).

See these instructions on how to:

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