A Quick Guide to Land Tax in Australia

Land tax in Australia is assessed and collected annually (quarterly in the ACT) based on the value of land, and is levied by all states and territories except the Northern Territory.

The taxing regimes are set on a state-by-state basis, and although broadly similar, they differ in matters of:

• the taxing date
• valuation methods
• the ownership entity (e.g. individual as opposed to corporate or trust ownership)
• tax rates and thresholds
• exemptions

Typically one principal place of residence is exempt from land tax, as are charities, other non-profit entities and disability trusts.

Land tax is generally assessed to the owner, based on ownership of the land within the state or territory at a point of time, the taxing date.

Further info – Land tax in Australia

• How Does Land Tax Apply to Discretionary Trusts? – Coleman Greig
• Stamp Duty and Land Tax Maps – PWC

This page was last modified 2023-05-25