Land tax—home exemption

An owner may be eligible for a land tax exemption if they use land wholly or partly as their principal place of residence.

For detailed information about the exemption, see the following public rulings:

Use the eligibility tester below to determine if the home exemption applies.

Note: This eligibility tester is designed to help you determine if you are eligible for an exemption; however, it does not replace the formal application and assessment process.

Begin at question 1

Question 1

Is the home on a single parcel of land?

Note: A 'parcel' is an area of land that receives its own separate valuation under the Land Valuation Act 2010. 

Question 2

Has the owner claimed the home exemption on any other parcels of land for this financial year?

  • Yes

    The home exemption may only be claimed on 1 parcel of land per financial year. 

    Go to message 47

  • No

    Go to question 3

Question 3

Is the dwelling on the land a permanent, fixed structure?

For example, a home, unit or townhouse. A caravan or boat on land is not a permanent, fixed structure.

Question 4

Is the dwelling designed for human habitation?

Note: A shed or garage (unless appropriately modified) is not designed for human habitation.

Question 5

The owner is a ...

  • private individual (including those who are joint tenants or a tenants in common with other owners)

    Go to question 21

  • trust

    Go to question 6

  • manager of a time-sharing scheme

    Go to message 47

  • company

    Go to message 47

Question 6

During the 6 months before the relevant 30 June ...

  • all the beneficiaries of the trust lived on the land continuously, and did not live on any other land

    Go to question 41

  • all the beneficiaries of the trust lived on the land, but some, or all, used other land also for residential purposes

    The land tax home exemption will only apply to the property that is considered to be the principal place of residence of all the beneficiaries. For more information see paragraphs 15–17 of Public Ruling LTA000.1— The land tax exemption for a home.

    Go to question 7

  • one or more of the beneficiaries were absent because they were receiving care (i.e. being an inpatient at a hospital, receiving care at a residential care service, or otherwise living on land they do not own while under another's care)

    Go to question 13

  • one or more of the beneficiaries were absent because the house on the land was demolished or renovated

    Go to question 18

  • some or all of the beneficiaries did not use this land for residential purposes

    Go to message 47

Question 7

In the relevant financial year, was there a lease on the land the owner intends to claim the exemption for? 

Question 8

What lettings were made? 

Question 9

Was at least one of these a family letting i.e. a lease to a member of the principal resident’s family?

Question 10

In the relevant financial year, did a resident work from the home on the land under an arrangement with their employer? 

Question 11

Did the work involve using the land in a way residential land is not ordinarily used?

Question 12

Was the land used for any other non-residential purpose?

Question 13

Before they started receiving care, had the absent beneficiaries lived on the property for at least 6 months?

Question 14

In the financial year immediately before the relevant 30 June, did the trust receive an income from the land?

Question 15

Was this income from a lease, licence or other occupancy arrangement?

Question 16

Was this arrangement for more than 6 months in the financial year?

Question 17

Was the income only what was reasonably needed to cover rates, maintenance expenses, and other local government charges on the land?

Question 18

Before vacating, did the beneficiaries use the land as their principal place of residence at some time during the 6-month period before 30 June?

Question 19

Do the beneficiaries intend to restart using the land as their principal place of residence before the next 30 June?

Note: If you answer yes, additional information needs to accompany the owner’s exemption claim. See paragraph 36 of Public Ruling LTA000.1— The land tax exemption for a home for more information.

Question 20

Does the owner ordinarily reside in Australia? 

Question 21

During the 6 months before the relevant 30 June ...

  • The owner continuously used this land for residential purposes, and did not live on any other land

    Go to question 35

  • The owner used both this land and other land for residential purposes

    The land tax home exemption will only apply to the property that is considered to be the principal place of residence of the owner. For more information see paragraphs 15–17 of Public Ruling LTA000.1— The land tax exemption for a home.

    Go to question 22

  • The owner was absent for a period because they were receiving care

    Go to question 28

  • The owner was absent for a period because the house on the land was being demolished or renovated

    Go to question 33

  • The owner did not use this land for residential purposes

    Go to message 47

Question 22

In the relevant financial year, was there a lease on the land the owner intends to claim for?

Question 23

What lettings were made?

Question 24

Was at least one of these a family letting i.e. a lease to a member of the principal resident’s family?

Question 25

In the relevant financial year, did a resident work from the home on this land under an arrangement with their employer? 

Question 26

Did the work involve using the land in a way residential land is not ordinarily used?

Question 27

In the relevant financial year, was the land used for any other non-residential purpose?

Question 28

Before the owner started receiving care, had they used the land for residential purposes for at least 6 months?

Question 29

In the financial year before the relevant 30 June, did the owner receive any income from the land?

Question 30

Was this income from a lease, licence or other occupancy arrangement?

Question 31

Was this right of occupation for more than 6 months in the financial year?

Question 32

Was the income only what was reasonably needed to cover rates, maintenance expenses, and other local government charges on the land?

Question 33

Before vacating, did the owner use the land as their principal place of residence at any time within the 6 months before the relevant 30 June?

Question 34

Does the owner intend to restart using the land as their principal place of residence before the next 30 June?

Note: If you answer yes, the owner will need to supply additional information with their exemption claim. See paragraph 36 of Public Ruling LTA000.1.1—The land tax exemption for a home for more information.

Question 35

In the relevant financial year, was there a lease on the land?

Question 36

What lettings were made?

Question 37

Was at least one of these a family letting i.e. a lease to a member of the principal resident’s family?

Question 38

In the relevant financial year, did a resident work from the home on this land under an arrangement with their employer?

Question 39

Did the work involve using the land in a way residential land is not ordinarily used?

Question 40

In the relevant financial year, was the land used for any other non–residential purpose?

Question 41

In the relevant financial year, was there a lease on the land? 

Question 42

What lettings were made?

Question 43

Was at least one of these a family letting i.e. a lease to a member of the principal resident’s family?

Question 44

In the relevant financial year, did a resident work from the home on this land under an arrangement with their employer?

Question 45

Did the work involve using the land in a way residential land is not ordinarily used? 

Question 46

In the relevant financial year, was the land used for any other non–residential purpose?

Message 47

Based on the information you have provided, the owner is not eligible for the land tax home exemption on this parcel of land.

Please print this eligibility tester for your records.

Message 48

Based on the information you have provided, the owner is eligible for the land tax home exemption on this parcel of land.

Complete a Form LT12—Exemption claim—land used as a home (individuals) to apply for the exemption.

Please print this eligibility tester for your records.

Message 49

Based on the information you have provided, the owner is eligible for the land tax home exemption on this parcel of land.

Complete a Form LT13—Exemption claim—land used as a home (trustees) to apply for the exemption.

Please print this eligibility tester for your records.

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Last reviewed 20 March 2012