The Legislative Instruments Act 1978 provides for the automatic revocation of subordinate legislation. The effect of that Act is that the Land Tax Regulations 2010, under the Land Tax Act 1936, were due to expire on 1 September 2021.

Replacement regulations, the Land Tax Regulations 2025 have been approved by Cabinet.

The Land Tax Regulations 2025 will remove  the requirement for conveyancing professionals to notify the Commissioner of State Taxation when a change in ownership of land occurs (Regulation 4(2)).

Once the regulations have been made and come into force, you will no longer need to notify us of a change in ownership except in certain circumstances.

Communication will be issued once the Land Tax Regulations 2025 come into force, along with details of when you need to notify us and how.