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Land Tax CP - Newly Constructed Residences

Commissioner’s practice
LT 5 - Apply for an exemption when a new residence is being built on the land.

This Commissioner’s practice addresses circumstances when an exemption from land tax will be granted for private residential property on which a private residence is being constructed.

Documents

Page reviewed 9 March 2020

Related information

Published

1 July 2019

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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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