Introduction to land tax

About this module

In this module you will learn what land tax is, who has to pay it, how liability is calculated and the payment options available.

Land tax is payable by people who own one or more parcels of land in NSW, in addition to their principle place of residence or land used for primary production.

A parcel of land is:

• vacant land, including vacant rural land
• land where a house, residential unit or flat has been built
• holiday homes
• company title units
• residential, commercial or industrial units including car spaces
• commercial properties, including factories, shops and warehouses
• land leased from state or local government

Target audience

This module is designed for legal professionals who advise clients on their land tax liability or members of the general public who think they may incur a land tax liability.

How long will this module take?

Topic	Duration	e-Learning	Printable
Introduction to land tax	10 mins	17.5 Mb	5 Mb