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Land Tax CP - Primary Residence

Commissioner’s practice
LT 4 - Factors to help decide if a property is a person’s primary residence.

This Commissioner’s practice details the factors the Commissioner will consider when determining whether private residential property is a person’s primary residence.

Documents

Page reviewed 9 March 2020

Related information

Published

20 December 2019

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Acknowledgement of Country

The Government of Western Australia acknowledges the traditional custodians throughout Western Australia and their continuing connection to the land, waters and community. We pay our respects to all members of the Aboriginal communities and their cultures; and to Elders both past and present.

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