Publications include fact sheets, forms, Commissioner's practices, revenue rulings and guides.
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Forms
Show more- Extension of time for payment
- Private residence (FLT21)
- Property owned by executor or administrator (FLT22)
- Continued exemption after death of owner (FLT23)
- Newly constructed or refurbished residence (FLT24A)
- If you applied using the form above and have been provisionally approved, you will need to lodge the confirmation form (FLT24AB).
- Trust property used by a disabled beneficiary (FLT26)
- Individual's property used by a related disabled person (FLT26A)
- Owner in care exemption (FLT26B)
- Moving from one private residence to another (FLT27)
- Moving from one private residence to a newly constructed or refurbished residence (FLT27A)
- If you applied using the form above and have been provisionally approved, you will need to lodge the confirmation form (FLT27AB).
- Inner city living land tax rebate (FLT28)
- Land used for primary production business (FLT30)
- Land owned by a religious body (FLT32)
- Land owned by an educational institution (FLT33)
- Charitable exemption (FLT37)
- Non-profit or sports associations (FLT38)
- Aged care facilities (FLT38A)
- Retirement villages (FLT39)
- Land used for a caravan park, park home park, or camping ground (FLT39A)
- Land tax payable for subdivided lots (FLT43A)
- Build-to-rent development (FLT4)
Commissioner's practices
Show moreA Commissioner's practice is a statement describing how the Commissioner will exercise a statutory discretion or deal with practical issues relating to the assessment of tax.
- Private residential property - two or more lots of land treated as a single property (LT1)
- Primary residence (LT4)
- Newly constructed or refurbished residences (LT5)
- Exemption for property used by a person with a disability (LT7)
- Exemption if moving from one residence to another (LT8)
- Exemption for land owned and used by a non-profit or sports association (LT13)
- Exemption for land used for retirement villages (LT14)
- Exemption for land used for a caravan park, park home park or camping ground (LT16)
- Primary production business exemptions (LT17)
- Land tax assessment payment options - unintended underpayments (LT18)
- Newly subdivided land (LT 19)
- Exemption for land owned by a religious body or an educational institution (LT20)
- Commissioner's discretion (LT21)
- Deceased estates (LT22)
- Taxable value of partially exempt land (LT23)
- Commissioner’s discretion to exempt land used for a build-to-rent development (LT24)
Administrative practices
- Remission of penalty tax, late or non-lodgment of returns, transaction records, acquisition statements, instruments and dutiable statements (TAA18)
- Remission of penalty tax - reassessments (TAA19)
- Remission of penalty tax - late payment (TAA20)
- Penalty tax and recovery of valuation costs for written valuations (TAA24)
- Waiver of tax (TAA7)
- Applications for reassessment (TAA14)
- Certain assessment and reassessment time limits (TAA16)
- Compromise assessments (TAA21)
Revenue rulings
Show moreA revenue ruling is a statement providing the Commissioner's interpretation of certain provisions of legislation or details of administrative procedures and practices associated with specific aspects of revenue administration not related to the assessment of tax.
