Non-rural land is all land situated in the metropolitan region or is outside the metropolitan region zoned other than for rural purposes under a local planning or improvement scheme. Non-rural land is exempt for an assessment year if, at midnight on 30 June in the previous financial year, it is used for a primary production business only
- by an owner of the land
- a person related to an owner of the land (if the owner of the land is a family owner) or
- a combination of both.
If unrelated persons or a non-family owner jointly owns the land, all of the owners, and no other entities, must use the land for a primary production business in order to qualify for the exemption.
Rural land is all other land in the State that is not non-rural land. Rural land is exempt for an assessment year if, at midnight on 30 June in the previous financial year, it is used solely for a primary production business.
Before applying, see Commissioner’s Practice LT 17 ‘Land Tax – Primary Production Business Exemptions’.
