Land tax is imposed in all states and the Australian Capital Territory but not in the Northern Territory. It is a tax levied on landowners except in the Australian Capital Territory where it is levied on lessees under a Crown lease.
Landowners are generally liable for land tax when the unimproved value of taxable land exceeds certain thresholds (except in the ACT). In some states there are deductions and rebates available, depending on the use of the land. Principal places of residence are usually exempt from land tax, although this is subject to certain qualifying criteria which vary between jurisdictions.
Land owned and used by certain organisations may be exempt from land tax. These organisations generally include non-profit societies, clubs and associations, religious institutions, public benevolent institutions and charitable institutions.
As requirements vary between states, organisations should seek clarification from their local state/territory revenue office.
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