Land Tax - Charitable Exemption Application

Subsection 37(2) of the Land Tax Assessment Act provides a land tax exemption for a financial year if on 30 June in the previous financial year

• the land was owned by, vested in or held in trust for a charitable institution and
• the land was used solely for the charitable purposes for which the institution was established.

For more information

• see the charitable exemptions page
• see the charitable exemptions ruling