If you do not obtain a land tax certificate confirming that no land tax is owing on the land, you may be asked to pay the tax—even if the seller incurred the tax.
If you apply for a clearance certificate, we will advise you of any outstanding land tax that needs to be paid.
Once the application is processed, you will receive a result. The most common results are:
- a clearance certificate confirming the land is clear of land tax for the current financial year
- a liability advice stating the amount to pay for the specified land
- a garnishee notice for the recovery of outstanding land tax from the owner.
On payment of any outstanding tax, a clearance certificate will issue, removing any further liability from you (as the buyer). This payment will not remove any additional debt owed by the seller.
Note: We issue land tax notices for a full financial year. Any apportioning of land tax for land owned for only part of a year is a matter to be resolved between the buyer and seller.
Certificates are available from the Office of State Revenue and CITEC Confirm. The table below shows the details.
| Organisation | You must provide: | Service standard |
|---|---|---|
|
Office of State Revenue |
|
10 working days |
|
(online) |
See fees and charges for current costs.