Land Tax

Guide to Legislation

The Guide to Legislation describes how the liability for land tax is determined, including the calculation method used. It also provides information on the various exemptions, as well as information regarding land held on Trust and Shack Sites.

• Guide to land tax legislation

Land Tax is administered in accordance with the following legislation:

• Land Tax Act 1936
• Land Tax Regulations 1999
• Taxation Administration Act 1996
• Taxation Administration Regulations 1997
• Rates and Land Tax Remission Act 1986
• Rates and Land Tax Remissions Regulations 2005
• Taxation (Reciprocal Powers) Act 1989 

This page was last updated 27 October, 2008