Supporting documents required for self-assessed land tax exemptions
If you have self-assessed your eligibility for an exemption from land tax, including the foreign ownership surcharge, you will need to keep supporting documentation for a period of not less than five (5) years from the date of submission of your Land Tax Self-Assessed Exemption Form.
Examples of supporting documentation that may be accepted includes, but is not limited to the following:
No longer a foreign person
Supporting documents:
- Australian Citizenship Certificate
- Permanent Resident Status
- A New Zealand Citizen with a Special Category Visa
- Current Passport
- Medicare card
- Evidence of being ordinarily resident in Australia
Development Lease
Supporting documents:
- Development Plan approval
- Copy of Crown Lease
Not for profit organisation
Supporting documents:
- Proof of Charitable status (approved by the ACT Revenue Office)
- Copy of constitution identifying the organisation as 'not for profit'.
Deceased Estate
Supporting documents:
- Death certificate
- Copy of probate or letters of administration
- Declaration that the property is not being rented
Land Use
Supporting documents:
- Retirement Village licence or document for other arrangement (other than a lease)
- Nursing Home approval under the National Health Act 1953 (Cwlth)
- Evidence of lease purpose in accordance with the Crown Lease
Life Tenant
Supporting documents:
- Copy of Will
- Probate or letters of administration
- Declaration to say the property will be used as a principal place of residence
Nil or Nominal Rent
Supporting documents:
- Proof of rental income
- Expenses for maintenance and repairs and insurance
- Any written agreement showing rent paid
Unfit for occupation
Supporting documents:
- Approval of insurance claim
- Builders contract
- Approved plans from Environment, Planning and Sustainable Development Directorate
- Bank loan documents stating construction/development purpose
- Statutory declaration for owner builder
Compassionate grounds
Supporting documents:
- Statutory declaration
- Supporting documentation to support your claim e.g. hospital bill, medical evidence