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Coronavirus land tax relief

A number of land tax relief measures were introduced to alleviate the impacts of coronavirus (COVID-19).

Deferral of land tax liabilities

We delayed issuing assessment notices for 2020–21, which means your land tax liability has been deferred for 3 months.

For example, if your 2019–20 assessment notice was dated 1 November 2019 and you were liable for land tax again in the 2020–21 financial year, we would not have issued your 2020–21 notice before 1 February 2021.

You do not need to apply for the deferral.

Land tax rebate

A land tax rebate of 25% was available for eligible properties for the 2019–20 and 2020–21 assessment years .

Applications for the rebate closed on 26 February 2021.

The rebate does not need to be repaid if you comply with the leasing principles.

Waiver of foreign surcharge

The land tax foreign surcharge was waived for eligible properties for the 2019–20 assessment year.

The waiver did not apply to 2020–21 assessments.

More information