Department of Finance

Land Tax Forms and Publications

Fact Sheets | Forms | Commissioner's Practices | Rulings | Circulars

Please note: Publications may be made available in other languages upon request. Please contact us for more information.

Fact Sheets

 

Land Tax Online Services Portal

The Land Tax Online Services Portal allows a user to view land holdings, account details and valuation history.  You can also apply for a residential exemption or extension of time to make a payment.

Access or see more information about the Land Tax Online Services Portal

Forms

Title Use this form to apply for... Number
Extension of Time for Payment an extension of time to make a land tax payment FLT1
Residential Exemptions
Private Residence an exemption for your private residential property FLT21
Property Owned by Executor or Administrator an exemption for a property owned by an executor or administrator where a person identified in the owner's will has a right to reside or a right to future ownership FLT22
Continued Exemption after Death of Owner an exemption for a private residential property after the death of the owner who was receiving an exemption prior to their death FLT23
Newly Constructed or Refurbished Residence an exemption for two consecutive years for a newly constructed or refurbished residence FLT24A
Trust Property used by a Disabled Beneficiary an exemption for a private residence owned by a trust and used by a disabled beneficiary FLT26
Individual's Property used by a Related Disabled Person an exemption for a private residence used by a disabled person related to the owner FLT26A
Moving from One Private Residence to Another an exemption for one assessment year when moving from one private residence to another FLT27
Moving from One Private Residence to a Newly Constructed or Refurbished Residence an exemption for two consecutive years when moving from a private residence to a newly constructed or refurbished residence FLT27A
Other exemptions or concessions
Inner City Living Land Tax Rebate a land tax rebate on private residential residence in a prescribed inner city area FLT28
Land Used for Primary Production Business an exemption on a property used to operate a primary production business.  FLT30
Land Owned by a Religious Body an exemption for land owned by a religious body and used or reserved for a religious purpose FLT32
Land Owned by an Educational Institution an exemption for land owned by an educational institution and used or reserved for a educational purpose FLT33
Charitable Exemption an exemption for land owned by a charitable or benevolent institution and used or reserved for a charitable purpose FLT37
Non-profit or Sports Associations an exemption for land owned by a non-profit or sports association and used for the purpose of the association FLT38
Aged Care Facilities an exemption for land used to provide residential aged care under the Aged Care Act 1997 (Cth) FLT38A
Retirement Villages an exemption for land occupied or used for or in connection with a retirement village scheme FLT39
Land used for a Caravan Park, Park Home Park, or Camping Ground an exemption for land used solely for dwelling park purposes FLT39A
Land Tax Payable for Subdivided Lots a land tax concession for subdivided lots created during the assessment year and still owned as at 30 June FLT43A

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Commissioner's Practices

Number Title
LT 1 Private Residential Property, Two or More Lots of Land used as a Single Property
LT 2 Newly Subdivided Residential Property
LT 3 Newly Subdivided Rural Business Land
LT 4 Primary Residence
LT 5 Newly Constructed Residences
LT 6 Newly Refurbished Residences
LT 7 Exemption for Property used by a Person with a Disability
LT 8 Exemption if Moving from One Residence to Another
LT 9 Exemption for Non-Rural Business Land
This Commissioner’s practice only applies to exemptions relating to the use of non-rural land owned on or before
30 June 2014. See Commissioner's Practice LT 17 'Primary Production Business Exemptions' for information about exemptions for land owned after that date.
LT 13 Exemption for Land Owned and Used by a Non-Profit or Sports Association
LT 14 Exemption for Land Used for Retirement Villages
LT 16 Exemption for Land used for a Caravan Park, Park Home Park or Camping Ground
LT 17 Primary Production Business Exemptions
LT 18 Land Tax Assessment Payment Options - Unintended Underpayments and Late Payments
LT 20 Exemption for Land Owned by a Religious Body or an Educational Institution
LT 23 Taxable Value of Partially Exempt Land

Additional practices, including those relating to penalty tax, are available on the Administration Practices page.

Archived Commissioner's Practices can be accessed from the Archived Publications page.

 

Revenue Rulings

Number Title
LT 1 Withdrawal of Memorials and Consent to Deal on Land
TAA/FHOG 1 Payment Arrangements
DA PT LT 18 Charitable Exemptions

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Circulars

 

 

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