In 2018, the State Administrative Tribunal confirmed that a ‘park home’ must be a vehicle.
This interpretation means that residential parks and lifestyle villages with non-vehicle relocatable homes cannot be licensed as caravan parks and are not eligible for the existing caravan park exemption. It also means the exemption will not apply to non-vehicle relocatable homes available for holiday accommodation in a caravan park.
On 30 June 2020, the Minister for Finance announced amendments to the Land Tax Assessment Act 2002 to
- introduce an exemption for owner-occupied relocatable homes and common areas in residential parks and
- exempt all land used in a caravan park for holiday accommodation and related common areas such as kitchen and shower facilities if at least 75 per cent of the accommodation is caravan or camp sites, or partially exempt the land if these sites comprise less than 75 per cent. This will not include value-adding facilities such as shops and restaurants.
The exemptions are proposed to apply from the 2020-21 assessment year.
Update 17 February 2023
See the updated application form and Commissioner's Practice LT 16 'Exemption for Land used for a Caravan Park, Camping Ground or Residential Park'.
See the Minister's media statement.
