Eligibility – A summary of the Land Tax COVID-19 measures

To assist in navigating through the complexity of COVID-19 tax measures, we have prepared a high-level tabular summary of land tax concessions.

The recent and on-going COVID-19 crisis has seen the announcement of unprecedented stimulus packages by the Federal and State Governments.

Whilst the majority of the current press around these measures has been around the Federal Government measures (such as JobKeeper), or the ‘bigger ticket items’ from the State and Territory Governments (such as Payroll Tax), there are also a number of other measures that have been released by the States and Territories, including in relation to land tax.

To assist readers, we have compiled a high-level tabular summary of the various measures and requirements of the various COVID-19 land tax measures that have been announced as of 15 April 2020.

Readers should only use the table as a starting point of their research and, especially, should seek further information/assistance to confirm their eligibility and the application of the measures to their circumstances. This is of particular relevance, as the States and Territories are constantly refining, updating and adding to their measures.

 

This article and the accompanying table provide a general summary of the subject covered and cannot be relied upon in relation to any specific instance. It is not intended to be, nor should it be relied upon as, a substitute for professional advice. TaxEd Pty Ltd and any person connected with its production disclaim any liability in connection with any use.