Each type of exemption, concession or rebate has its own application form.
| Exemption | Eligibility | Apply |
|---|---|---|
| Living in your own home | You may receive an exemption if you own and use your property as your primary residence on 30 June. | Apply for this exemption |
| Moving between homes | You may receive an exemption if you are moving from one home to another that you acquired in the previous financial year. | Apply for this exemption |
| Building a new home | You may receive an exemption if you’re building a new home, and you don’t live at another property you own during construction. | Apply for this exemption |
| Moving to a new or renovated home | You may receive an exemption if you’re building a new home on newly acquired land, and plan to sell your old home. | Apply for this exemption |
| Deceased estate | You may receive an exemption on a private residence after the owner's death. | Apply for this exemption |
| Owner in care | You may receive an exemption for your primary residence if you move into full-time care, such as a nursing home or hospital. | Apply for this exemption |
Partial exemptions
Show morePartial exemptions and concessions are available if only some of the owners use the land as their primary residence or if the land is used for both exempt and non-exempt purposes, such as residential and business/commercial purposes.
See Commissioner's Practice LT 23 for information about the taxable value of partially exempt land.
Other exemptions
Show moreClick on the link below to complete the relevant application form.
- Right to reside under a will
- Property used by a related disabled person
- Trust property used by a disabled beneficiary
- Inner city living rebate
- Religious institution
- Educational institution
- Aged care facility
- Non-profit or sports associations
- Caravan parks
- Retirement villages
- Build-to-rent
- Charitable exemptions
- Subdivided residential land
- Primary production
Contact us to apply for the following exemptions, concessions and rebates.
- Land owned or vested in the Crown, local government or an agency of the Crown
- Land used for a public or religious hospital
- Land held as mining tenements
- Land dedicated to zoological, agricultural or other public purposes
- Land owned by a veteran’s surviving partner or mother
- Land held under an approved conservation covenant
- Land vacated for sale by mortgagee
Video overview
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