New South Wales Consolidated Acts

LAND TAX ACT 1956

- As at 16 January 2023 
- Act 27 of 1956 

TABLE OF PROVISIONS

           Long Title

   1.      Name of Act and construction
   2.      Commencement
   2A.     Definitions
   3.      Levy of land tax
   3AA.    Levy of land tax after 31 December 1984
   3AB.    Levy of land tax after 31 December 1985 and before 1 January 1988
   3AC.    Levy of land tax after 31 December 1987
   3AD.    Levy of land tax after 31 December 1988
   3AE.    Levy of land tax after 31 December 1989
   3AF.    Levy of land tax after 31 December 1996
   3AG.    Levy of land tax after 31 December 1997 and 31 December 1998
   3AH.    Levy of land tax after 31 December 1999 and before 31 December 2004
   3AI.    Levy of land tax after 31 December 2004 and before 31 December 2005
   3AJ.    Levy of land tax after 31 December 2005 and before 31 December 2007
   3AK.    Levy of land tax after 31 December 2007 and before 31 December 2008
   3AL.    Levy of land tax after 31 December 2008
           3A-5. (Repealed)
   5A.     Levy of surcharge land tax on residential land owned by foreign persons--2017 and subsequent land tax years
   5B.     Surcharge land tax--residence requirement applying to principal place of residence exemption
   5BA.    Surcharge land tax--residence requirement applying to principal place of residence exemption for retirement visa holders
   5C.     Surcharge land tax--certain development by Australian-based developers that are foreign persons
   5CA.    Surcharge land tax--build-to-rent properties owned by foreign persons
   5D.     Surcharge land tax--discretionary trusts
   6.      Land tax liability in respect of flood liable land
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4
           SCHEDULE 5
           SCHEDULE 6
           SCHEDULE 7
           SCHEDULE 8
           SCHEDULE 9
           SCHEDULE 10
           SCHEDULE 11
           SCHEDULE 12
           SCHEDULE 13