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.
If you pay the outstanding tax, you will be given a land tax certificate that confirms no land tax is owed, 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) |
For current costs refer to our fees and charges page.