26.100   ACT LAND TAX

Web: www.revenue.act.gov.au  Telephone: 02 6207 0047

Land tax is a general revenue measure which is used by the ACT government to provide a range of essential services to the ACT community.

Land tax is imposed under the Land Tax Act 2004. The marginal rates used to calculate land tax are determined under the Taxation Administration Act 1999.

Liability

Land tax applies to all rateable non-residential properties and any residential properties that are rented or owned by a corporation or trustee. It has been common in the past for land to be held under 99 ...

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