Land tax notification form

This form is to be used to notify the Commissioner for ACT Revenue if you become liable to land tax.

ACT land tax applies to all residential properties, except your principal place of residence. This includes dual occupancies, granny flats, multiple dwellings and boarding houses that are rented, vacant or other properties that are not your principal place of residence.

From 1 July 2018, if you are a foreign person who owns property in the ACT you will be required to pay a Foreign Ownership Surcharge as part of your land tax liability.

You need to notify us for land tax if you:

own a rental property
own a vacant property
buy a property as an investment
rent a dwelling on the same property as your principal place of residence (like a granny flat)
own a property as trustee
stop living at your principal place of residence
are a foreign property owner not ordinarily resident in Australia

Please complete the following questions to notify the ACT Revenue Office of your Land Tax obligations

All fields marked ( * ) are mandatory.

Section 1: Owner Details

Owner/s: *

ABN/ACN:

Contact email address: *

Contact telephone number: *

Postal address:

Section 2: Agent Details

(leave blank if the property is not being managed by an agent)

Are you the owner's authorised agent?

Agency name:

Telephone:

Email:

Section 3: Property Details

Suburb: *

Section *

Block: *

Unit:

Rates Account number: *

Property address: *

Section 4: Property status

Is the property your principal place of residence? *

When did the property cease to be your principal place of residence? (Leave blank if the property has never been your principal place of residence)

Day Month Year

Is/will the property be rented?

When did/will the rental commence?

Day Month Year

Is there another dwelling on the property that is rented?

Date rental commenced

Day Month Year

In order for this Office to correctly calculate land tax for the rented proportion of your property, please attach a copy of the current floor plans for your property, clearly indicating which areas of the property are rented, Please note: a dwelling does not include a garage, carport, garden shed, veranda, pergola or patio, or any other structure not used for living in.

Section 5: Foreign ownership

Are you a foreign person? *

Please list all foreign owners:

A foreign person is

A foreign individual (a person who is not a citizen or permanent resident of Australia, a New Zealand citizen with a Special Category Visa or a person ordinarily resident in Australia)

A foreign corporation (A corporation incorporated outside of Australia or in which one or more foreign people hold a controlling interest)

A foreign trustee of a trust (A trust in which one or more foreign people, or associated to foreign people, hold a controlling interest as beneficiaries)

Section 6: Declaration

I *
Declare that by submitting this form I understand that giving false or misleading information, including giving information that is false or misleading because something has been omitted, is a serious criminal offence; and I declare that the information provided in this form is true and correct; and I agree to notify the ACT Revenue office within 30 days and provide full details of a change in circumstance that may affect my land tax liability, including change of contact or address details and property status.

Privacy Statement

Information collected by the ACT Revenue Office (ACTRO) is protected by secrecy provisions contained in Acts administered by ACTRO, including the Taxation Administration Act 1999, and is used for the purposes of administering those Acts. In addition, personal information provided to ACTRO is protected by the Information Privacy Act 2014. Information (including personal information) is not disclosed to any third party without the consent of the person involved, unless authorised by law. For example, ACTRO may disclose tax information in connection with the administration of a tax law, or may be required to disclose information to organisations that have legal authority to require the information in prescribed circumstances, including for law enforcement purposes.

Please follow this link http://www.revenue.act.gov.au/privacy to read our Privacy Policy, which sets out how personal information is collected, used and disclosed by the Commissioner for ACT Revenue and the ACT Revenue Office, how you may access and seek correction of your personal information, and how you may complain about breaches of privacy.

Contact us

If you require further information on Rates, Land Tax or the Foreign Ownership Surcharge, please contact the ACT Revenue Office by clicking here or call us on (02) 6207 0028.