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Land tax home exemption eligibility tester

Test your eligibility for a land tax home exemption

Use the interactive tool to find out if you can claim a home exemption.

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Definitions

An owner may be eligible for a land tax exemption if they use land wholly or partly as their principal place of residence.

For detailed information about the exemption, see the following public rulings:

The land tax exemption for a home (LTA000.1)
Land tax home exemption—trustees (LTA041.1)

Answer the questions below to see if a home exemption applies in your case.

This eligibility tester does not replace the formal application and assessment process.

– Step 1 of 46

Is the home on a single parcel of land? *

A ‘parcel’ is an area of land that receives its own separate valuation.

Has the owner claimed a home exemption, or has the Commissioner of State Revenue applied a home exemption, on any other parcels of land for this financial year? *

Is the dwelling on the land a permanent, fixed structure (for example, a house, unit or townhouse)? *

A caravan or boat on land is not a permanent, fixed structure.

Is the dwelling designed for human habitation? *

A shed or garage (unless appropriately modified) is not designed for human habitation.

The owner is a: *

private individual (including those who are joint tenants or tenants in common with other owners)
trust
manager of a time-sharing scheme
company.

During the 6 months before the relevant 30 June: *

all beneficiaries of the trust lived on the land continuously, and did not live on any other land
all beneficiaries of the trust lived on the land, but some, or all, used other land also for residential purposes
one or more of the beneficiaries were absent because they were receiving care
one or more of the beneficiaries were absent because the house on the land was demolished or renovated
some or more of the beneficiaries did not use the land for residential purposes.

The land tax home exemption will only apply to the property that is considered to be the principal place of residence of all the beneficiaries. Read paragraphs 15–17 of the public ruling on the land tax exemption for a home (LTA000.1) for more information.

In the relevant financial year, was there a lease on the land the owner intends to claim the exemption for? *

What lettings were made? *

Allowable letting

An arrangement (e.g. renting a room or granny flat) where each of the following applies:

the land is used as the home of a person (the principal resident)
the principal resident has given the occupant the right to live on the land under a tenancy agreement
the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
the rent payable for the leased area is not more than the market rent for the area.

It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

An allowable letting
2 allowable lettings
Another letting arrangement

Was at least one of these a family letting (i.e. a lease to a member of the resident's family)? *

In the relevant financial year, did a resident work from the home on the land under an arrangement with their employer? *

Did the work involve using the land in a way residential land is not ordinarily used? *

Was the land used for any other non-residential purpose? *

Before they started receiving care, had the absent beneficiaries lived on the property for at least 6 months? *

In the financial year immediately before the relevant 30 June, did the trust receive an income from the land? *

Was this income from a lease, licence or other occupancy arrangement? *

Was this arrangement for more than 6 months of the year? *

Was the income only what was reasonably needed to cover rates, maintenance expenses and other local government charges on the land? *

Before vacating, did the beneficiaries use the land as their principal place of residence at some time during the 6 months before 30 June? *

Do the beneficiaries intent to restart using the land as their principal place of residence before the next 30 June? *

Additional information needs to accompany the exemption claim. See paragraph 36 of the public ruling on the land tax exemption for a home (LTA000.1).

During the 6 months before the relevant 30 June: *

the owner continuously used this land for residential purposes, and did not live on any other land
the owner used this land and other land for residential purposes
the owner was absent for a period because they were receiving care
the owner was absent for a period because the house on the land was being demolished or renovated
the owner did not use the land for residential purposes.

The land tax home exemption will only apply to the property that is considered to be the principal place of residence of the owner. Read paragraphs 15–17 of the public ruling on the land tax exemption for a home (LTA000.1) for more information.

In the relevant financial year, was there a lease on the land the owner intends to claim for? *

What lettings were made? *

Allowable letting

An arrangement (e.g. renting a room or granny flat) where each of the following applies:

the land is used as the home of a person (the principal resident)
the principal resident has given the occupant the right to live on the land under a tenancy agreement
the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
the rent payable for the leased area is not more than the market rent for the area.

It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

An allowable letting
2 allowable lettings
Another letting arrangement

Was at least one of these a family letting (i.e. a lease to a member of the resident's family)? *

In the relevant financial year, did a resident work from the home on this land under an arrangement with their employer? *

Did the work involve using the land in a way residential land is not ordinarily used? *

In the relevant financial year, was the land used for any other non-residential purpose? *

Before the owner started receiving care, had they used the land for residential purposes for at least 6 months? *

In the financial year immediately before the relevant 30 June, did the owner receive any income from the land *

Was this income from a lease, licence or other occupancy arrangement? *

Was this right of occupation for more than 6 months in the financial year? *

Was the income only what was reasonably needed to cover rates, maintenance expenses and other local government charges on the land? *

Before vacating, did the owner use the land as their principal place of residence at any time during the 6 months before the relevant 30 June? *

Does the owner intend to restart using the land as their principal place of residence before the next 30 June? *

Additional information needs to accompany the exemption claim. See paragraph 36 of the public ruling on the land tax exemption for a home (LTA000.1).

In the relevant financial year, was there a lease on the land? *

What lettings were made? *

Allowable letting

An arrangement (e.g. renting a room or granny flat) where each of the following applies:

the land is used as the home of a person (the principal resident)
the principal resident has given the occupant the right to live on the land under a tenancy agreement
the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
the rent payable for the leased area is not more than the market rent for the area.

It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

An allowable letting
2 allowable lettings
Another letting arrangement

Was at least one of these a family letting (i.e. a lease to a member of the resident's family)? *

In the relevant financial year, did a resident work from the home on this land under an arrangement with their employer? *

Did the work involve using the land in a way residential land is not ordinarily used? *

In the relevant financial year, was the land used for any other non-residential purpose? *

In the relevant financial year, was there a lease on the land? *

What lettings were made? *

Allowable letting

An arrangement (e.g. renting a room or granny flat) where each of the following applies:

the land is used as the home of a person (the principal resident)
the principal resident has given the occupant the right to live on the land under a tenancy agreement
the gross floor area of the residential area to which the right relates (the leased area) is not more than 50% of the total floor area of all residential areas on the land
the occupant uses the leased area for residential purposes and has not given the right to occupy any part of the leased area to another person under a tenancy agreement
the rent payable for the leased area is not more than the market rent for the area.

It is not an allowable letting if the leased area is in a building containing 3 or more flats and the leased area is not used for residential purposes by the principal resident.

An allowable letting
2 allowable lettings
Another letting arrangement

Was at least one of these a family letting (i.e. a lease to a member of the principal resident's family)? *

In the relevant financial year, did a resident work from home on this land under an arrangement with their employer? *

Did the work involve using the land in a way residential land is not ordinarily used? *

In the relevant financial year, was the land used for any other non-residential purpose? *

Exempt

Based on the information provided, the owner is eligible for the land tax home exemption on this parcel of land.

Next steps

Find out how to apply for the exemption.

Each owner wanting to claim the exemption must complete a separate form.

Exempt

Based on the information provided, the owner is eligible for the land tax home exemption on this parcel of land.

Next steps

Find out how to apply for the exemption.

Exempt

Based on the information provided, the owner is eligible for the land tax home exemption on this parcel of land.

A partial exemption will apply where the property is used for both a residential and non-exempt purpose. However, the owner cannot claim the exemption if they use the property for a substantial non-exempt purpose.

Next steps

Find out how to apply for the exemption.

Each owner wanting to claim the exemption must complete a separate form.

Read paragraphs 49–55 of the public ruling on the land tax home exemption (LTA000.1) for more information.

Exempt

Based on the information provided, the owner is eligible for the land tax home exemption on this parcel of land.