You must apply for the exemption by 31 March in the relevant tax year. This principal place of residence exemption only takes effect from the 2018 year.

The surcharge does not apply if land is exempt from land tax or if the total taxable value of your land(s) is below the threshold of $50,000 or $25,000 (if ...

An exemption from surcharge purchaser duty or surcharge land tax if the Chief Commissioner is satisfied that the foreign person will use land.

21 июн. 2024 г. · In order to be eligible for the exemption, these visa holders must intend to use and occupy their property for a continuous period of 200 days ...

28 окт. 2024 г. · There is an exemption available under s54 of the Land Tax Act 2005 for land used as a PPR. The exemption extends to trust land. The trustee of a ...

If you're a foreign person who owns residential land in the ACT, you must pay a land tax surcharge of 0.75 per cent of the Average Unimproved Value per year.

A person is eligible for an exemption from liability to pay surcharge land tax in respect of residential land for a land tax year because the land is the ...

In Victoria and Queensland, an exemption may be available for organisations that make a significant contribution to the relevant state economy. It is necessary ...

29 авг. 2024 г. · Foreign investor land tax surcharge · acquired by a foreign person on or after 1 July 2022; or · owned by a company or trust which becomes foreign ...

Following the announcement by the Office of State Revenue on 1 March 2017, this is no longer the case and trustees can seek an exemption from the surcharges on ...