Land Tax CP - Exemption for Land Owned by a Religious Body or an Educational Institution

Commissioner’s practice
LT 20 - When a land tax exemption will be granted and when retrospective taxation will be applied.

This Commissioner’s practice addresses the circumstances when an exemption from land tax will be granted and retrospective taxation will be applied on land owned by religious bodies or educational institutions.

Documents

Land Tax CP - Exemption for Land Owned by a Religious Body or an Educational Institution
Page reviewed 9 March 2020