Land Held on Trust up to 2019-20 Financial Year

The information on this page relates to the treatment of land held on trust for land tax purposes, up to and including the 2019-20 financial year.

Please see the land held on trust page for information on the treatment of land held on trust for land tax purposes, effective from the 2020-21 financial year.

Up to, and including the 2019-20 financial year, where a property was owned by an individual or organisation on behalf of a Trust, the owner(s) (Trustees) could have applied to have that property assessed separately from other land owned by the Trustee in another capacity.

Special Disability Trusts

Land held in a Special Disability Trust set up under Section 1209L of the Social Securities Act 1991 (Cwlth) or Section 52ZZZW of the Veterans' Entitlement Act 1986 (Cwlth) which constitutes the principal place of residence (PPR) of the primary beneficiary of that trust will be wholly exempt from land tax (on application) as and from midnight, 30 June 2015.

For further information on this exemption, please refer to the Exemptions from Land Tax page.

Contact us