Land tax supporting documentation for self-assessed 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:

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

Supporting documents:

  • Development Plan approval
  • Copy of Crown Lease

Supporting documents:

  • Proof of Charitable status (approved by the ACT Revenue Office)
  • copy of constitution identifying the organisation as 'not for profit'.

Supporting documents:

  • Death certificate
  • Copy of probate or letters of administration
  • Declaration that the property is not being rented

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

Supporting documents:

  • Copy of Will
  • Probate or letters of administration
  • Declaration to say the property will be used as a principal place of residence

Supporting documents:

  • Proof of rental income
  • Proof of utilities
  • Expenses for maintenance and repairs and insurance
  • Any written agreement showing rent paid

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

Supporting documents:

  • Statutory declaration
  • Supporting documentation to support your claim e.g. hospital bill, medical evidence