Treasurers Guidelines for the Reduction in Land Value for Certain Build-to-rent Properties for Land Tax Purposes

These guidelines have been approved by the Treasurer under section 9E of the Act and provide guidance to the Chief Commissioner in forming a view on whether a particular property is being used and occupied for a build-to-rent property, so that the land tax concession can be granted. The Chief Commissioner may provide further guidance material, including examples, of the operational effect of these provisions.