Land tax billing and payment

Staggered billing

To ease pressure on payment centres and avoid the need for taxpayers to wait in queues for long periods to pay land tax accounts, the ACT has been divided into three sectors for billing purposes.  Assessments have different issue and due dates, depending on the suburb in which a property is located.  The due dates for payment of your land tax are specified on your assessment notice.

Sector Due Date
for 1st Quarter Assessment
Due Date
for 2nd Quarter Assessment
Due Date
for 3rd Quarter Assessment
Due Date
for 4th Quarter Assessment
1 15 August 15 November 15 February 15 May
2 15 September 15 December 15 March 15 June
3 15 October 15 January 15 April 15 July

Payment of land tax

The same staggered billing arrangements which apply to rates also apply to land tax.  Quarterly land tax assessments are sent out with the same due dates for payment as rates instalments for a property.  The amount of land tax payable and payment details are specified on the quarterly land tax assessment notice.

Note: the payment system for online forms has recently moved to Westpac. The look of the web pages presented when making a credit card payment has changed.

What if I can not pay?

If you are experiencing difficulties in meeting your land tax payments, please contact us immediately to arrange alternative payment arrangements.

What if I do not pay?

If payment of land tax is not received by the due date you will be liable for interest, charged and compounding on a monthly basis, on any amount that remains unpaid.  Compounding interest charges, that may be subject to change during the year, are calculated and imposed on unpaid amounts on the 16th day of each month. 

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