Land Tax CP - Commissioner's Discretion

This Commissioner’s practice details what the Commissioner of State Revenue will consider when deciding whether to apply discretion to grant an exemption, concession or further concession under section 20 of the Land Tax Assessment Act 2002.

This practice deals with the application of discretion in relation to 

• primary residence
• deceased estates
• crown land
• land for sale by mortgagee and
• religious body or organisation