The December payroll tax return for periodic and half-yearly lodgers is due 14 January 2026. Read more

The Commissioner has published updates to Public Ruling PTA037.3—Paid parental leave. Read more

The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

Partial exemption

Issued date
17 July 2025

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If part of your land is used for a non-exempt purpose, the Commissioner may apply a partial exemption to the part of the land used as a home.