Land tax is applicable to all states in Australia with the exception of the Northern Territory. A complicated area and one that has rules differing between states. For this reason this article just addresses NSW. 

What is land tax?

Information on NSW Land Tax availa...

You may be aware that there have been recent tax changes in relation to ‘foreign persons’ and ownership of residential property. Specifically, these changes can impact discretionary or family trusts with a single foreign beneficiary that hold or acquire residential pro...

Often not understood by investors, the trusts laws vary by state with in Australia. This includes how land tax is assessed and applied. For example, a discretionary trust in NSW cannot access the land tax free threshold, but can in Queensland. 

We take a look at some of...

1. Who is considered to be a land owner for land tax purposes?

An owner includes a sole owner, joint owners, a company, a trustee of a trust, a beneficiary of a trust, a shareholder in a home unit company and /or any person deemed to be an owner by the land tax legislat...

Land tax is applicable to all states in Australia with the exception of the Northern Territory. A complicated area and one that has rules differing between states. For this reason this article just addresses NSW. 

What is land tax?

Information on NSW Land Tax availa...