This questionnaire is to be used to determine whether you are liable to pay land tax in the ACT.
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