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Land Tax

Under section 47 of the Land Tax Management Act 1956, land tax is a tax on land you own in NSW at midnight on 31 December of the previous year. The charge applies from the taxing date when the land tax charge occurs and does not depend on the issue of a land tax assessment notice. Land tax is an annual tax, so a new charge may occur on each following taxing date.

If you obtain a certificate towards the end of the calendar year and settlement occurs in the following calendar year, you should make sure your certificate relates to the year in which settlement will happen.

How do I have the charge removed?

Once a charge arises, it remains until the tax is paid or an exemption is allowed. The vendor will need to contact our Client Contact Centre on 1300 139 816 to arrange for the release of the charge.
To make sure there is enough time to process a request to release the charge before settlement, vendors should allow 10 working days.

Please click the below link to access the Land Tax Calculator
Land Tax Calculator

The certificate may have issued ‘clear’ as the land is not liable or is exempt from land tax. The tax may have been paid, or the Chief Commissioner is satisfied payment of the tax is not at risk or the owner of the land failed to lodge a land tax return when it was due and the liability had not been detected when the certificate was issued.

A clear certificate protects the purchaser of land from any outstanding liabilities incurred by the previous owner, unless the purchaser had notice before completion that there was an unpaid land tax liability attached to the land.
The issue of a clear land tax certificate does not provide any protection to the owner of the land at the time the liability occurred.

The issue of a clear certificate is only proof to a purchaser that no outstanding land tax is payable on the land. A clear certificate does not mean that no land tax was payable on the land.

The value shown on this certificate is the value that would be used by the Office of State Revenue (OSR) to calculate any land tax applicable to the property for that tax year.