Other exemptions for land tax

Land tax exemptions are available for:

• moveable dwelling (caravan) parks
• aged care facilities
• retirement villages
• supported accommodation
• societies, clubs and associations.

Generally, land tax exemptions are not automatic—you must apply for them. Once applied, the exemption continues while you meet all the requirements. You don’t need to claim the exemption again each year. If you’re no longer eligible for the exemption in a particular financial year, you must tell us in writing by 31 July of that year. If you don’t do so, you may be liable for interest and penalties in addition to the land tax payable.

Moveable dwelling (caravan) parks

A moveable dwelling park is a place where caravan or manufactured home sites are leased or rented.

You can claim an exemption if both the following apply:

• the land is used mainly as a moveable dwelling park
• more than 50% of sites in the park are occupied, or only available for occupation, for residential purposes for more than 6 weeks at a time (i.e. the occupier has signed a tenancy agreement).

Complete a moveable dwelling park exemption claim (Form LT18).

Read the public ruling on the land tax exemption for moveable dwelling parks (LTA054.1) for more information.

Aged care facilities

You may be able to claim an exemption if the land is used as the location for an aged care facility. This exemption applies to facilities where an approved provider under the Aged Care Act 1997 (Cwlth) provides care.

Complete an exemption claim (Form LT20) for land used as an aged care facility.

Retirement villages

You may be able to claim an exemption if the land is used for premises or facilities for residents of a retirement village. This exemption applies to facilities registered under the Retirement Villages Act 1999.

Complete an exemption claim (Form LT20) for land used as a retirement village.

Supported accommodation

You may be able to claim an exemption if the land is used for a supported accommodation service.

A supported accommodation service is a residential service accredited at level 3 under the Residential Services (Accreditation) Act 2002. See section 4 of that Act for examples.

Complete an exemption claim (Form LT20) for land used for supported accommodation.

Societies, clubs or associations

You may be able to claim an exemption if your not-for-profit society, club or association occupies a building on land that it owns or is held in trust for them.

Complete an exemption claim for societies, clubs and associations (Form LT19).

Also consider…

• Learn about deceased estates and land tax.
• Read about land tax assessment notices.
• Learn about the taxable value of land.
• Find out how to update your land tax details.
• Learn about complaints and objections.