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    3. Absentee

    Absentee

    Issued date
    24 December 2024

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    Land tax

    For land tax, you are an absentee if all the following apply:

    • you are a foreign individual (including New Zealand citizens)
    • you do not hold a permanent visa
    • you do not usually live in Australia.

    Australian citizens and permanent visa holders are not deemed absentees.

    See the land tax rates and threshold for absentees.