| Rulings | Download |
|---|
- Additional Tax Payable under Sections 40 and 72 of the Land Tax Management Act, 1956 (LT1)
|  Size: 110K |
- Issue of a Certificate by the Chief Commissioner under Section 47(1) of the Land Tax Management Act 1956 (LT2)
| Size: 181K |
- Related Companies - Section 29 of the Land Tax Management Act 1956 (LT3)
| Size: 114K |
- Discretionary Trusts: Milligans' Case 1985 Assessments only (LT4)
| Size: 101K |
- Dual Occupancy - Principal Place of Residence (LT5)
- Replaced by Revenue Ruling LT 82 with effect from 15 August 2008
| Size: 35K |
- Land Owned by the Crown - Liability to Land Tax (LT6)
| Size: 100K |
- Land Tax 1988 - Introduction of Modified Returns System (LT7)
| Size: 102K |
- Crown Land Leased by a Society, Club or Association - Eligibility for Exemption from Land Tax (LT8)
| Size: 101K |
- Land Owned by Charitable or Educational Institutions and Religious Societies - Liability to Land Tax
- This revenue ruling has been rescinded and is no longer applicable
| |
- Exemption of Land Approved for Multiple Occupancy (LT10)
| Size: 108K |
- Amendment of Assessments (LT11)
| Size: 104K |
- Postponement of Payment of Part of Land Tax - Section 9a of the Land Tax Management Act 1956 (LT12)
| Size: 114K |
- Residential Units Developed Under Company Title (LT13)
| Size: 112K |
- Retirement Villages - Liability for Land Tax (LT14)
| Size: 107K |
- Heritage Valuations - Division 6 of the Heritage Act (LT15)
| Size: 107K |
- Land Tax Exemption in Respect of Rental/Purchase Schemes (LT16)
| Size: 88K |
- Remission of Land Tax in Cases of Hardship (LT17)
| Size: 101K |
- Land Tax Liability for Lessees of Certain Crown Land (LT18)
| Size: 142K |
- Five Year Land Tax Holiday Applications for Exemption (LT19)
| Size: 116K |
- Principal Place of Residence (LT20)
- Replaced by Revenue Ruling LT 82 with effect from 15 August 2008
| Size: 35K |
- Lessees of Commonwealth Crown Land (LT21)
| Size: 88K |
- Exemption Of Land Used Partly For Primary Production (LT22)
| Size: 108K |
- Exemption From Land Tax for Boarding Houses Providing Accommodation for Low Income Earners (LT23)
| Size: 113K |
- Land Tax Exemption for Boarding Houses - :Maximum Tariffs (LT24)
| Size: 91K |
- Conveyance by a Company to Principal Shareholder - Former Section 10a of the Land Tax Management Act, 1956 (LT25)
| Size: 104K |
- Exemption for Low Cost Boarding Houses -Extension of Time to Lodge Applications (LT26)
| Size: 92K |
- Vesting Date for the Purposes of Determining Exemption for Deceased Estates (LT27)
- Replaced by Revenue Ruling LT 82 with effect from 15 August 2008
| Size: 26K |
- Exemption for Unimproved or Partially Improved Land Owned by Clubs, Associations or Societies (LT28)
| Size: 93K |
- Exemption from Land Tax for Boarding Houses Guidelines and Applications For 1991 Tax Year (LT29)
| Size: 136K |
- Lessees of Land Owned by a Local or County Council or a Public Authority (LT30)
| Size: 91K |
- Exemption for Retirement Villages and Nursing Homes (LT31)
| Size: 95K |
- Lessees of Commonwealth Crown Land (This Ruling Replaces LT21) (LT32)
| Size: 103K |
- Land Tax Exemption for Boarding Houses: Maximum Tariffs (LT33)
| Size: 90K |
- Land Tax Rebate for Owners Returning to their Principal Place of Residence from Nursing Homes/Hospitals (LT34)
| Size: 101K |
- Issue Of A Certificate Under Section 47 of the Land Tax Management Act, 1956 (LT35)
| Size: 102K |
- Exemption from Land Tax for Boarding Houses - Guidelines and Application for 1992 Tax Year (LT36)
| Size: 118K |
- Apportionment of Adjusted Values of Land on a Rental Value Basis (LT37)
| Size: 94K |
- Company Titled Units Deemed to be Strata Lots (LT38)
| Size: 102K |
- Deductions to Prevent Double Taxation (Section 33 - Land Tax Management Act, 1956) (LT39)
| Size: 95K |
- Concession for Land Partially Used and Occupied as an Owner's Residence (Section 9c Land Tax Management Act, 1956) (LT40)
- Replaced by Revenue Ruling LT 82 with effect from 15 August 2008
| Size: 31K |
- Additional Concession for Land Entitled to Partial Exemption as a Person's Principal Place of Residence (Sections 10(4) And (5) Land Tax Management Act, 1956) (LT41)
| Size: 124K |
- Exemption - Land Intended to be the Owner's Principal Place of Residence (Section 10t Land Tax Management Act, 1956) (LT42)
- Replaced by Revenue Ruling LT 82 with effect from 15 August 2008
| Size: 38K |
- New Residential Rental Accommodation (Sections 10h - 10l Land Tax Management Act, 1956) (LT43)
| Size: 118K |
- 1993 Boarding-House Guidelines (LT44)
| Size: 139K |
- Rent-Protected Land (Section 61 Land Tax Management Act 1956) (LT45)
| Size: 108K |
- Heritage Restricted Land (Sections 59 & 60 Land Tax Management Act 1956) (LT46)
| Size: 120K |
- Guidelines To Exemption from 1994 Land Tax for Boarding-Houses for Low-Income Persons (Section 10q Land Tax Management Act, 1956) (LT47)
| Size: 146K |
- Unutilised Value Allowances & Postponement of Tax (Sections 9a & 62i-62n Land Tax Management Act 1956) (LT48)
| Size: 112K |
- Land Used and Occupied Primarily for a Boarding-House (Section 10q Land Tax Management Act, 1956) (LT49)
| Size: 152K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation (Section 10q - Land Tax Management Act 1956) (LT50)
| Size: 144K |
- Exemption - Land Used and Occupied Primarily for a Boarding House - 1996 Tax Year (Section 10q - Land Tax Management Act 1956) (LT51)
| Size: 152K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1996 Tax Year (Section 10q - Land Tax Management Act 1956) (LT52)
| Size: 144K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 1997 Tax Year (Section 10q Land Tax Management Act, 1956) (LT53)
| Size: 152K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1997 Tax Year (Section 10q - Land Tax Management Act 1956) (LT54)
| Size: 161K |
- Land Tax - Trusts Established for the Benefit of Disabled Beneficiaries (LT55)
| Size: 101K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 1998 Tax Year (Section 10q Land Tax Management Act, 1956) (LT56)
| Size: 153K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1998 Tax Year (Section 10q - Land Tax Management Act 1956) (LT57)
| Size: 161K |
- Increased Land Tax Thresholds (LT58)
| Size: 86K |
- Leases of Principal Places of Residence During Olympics (LT59)
| Size: 85K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 1999 Tax Year (Section 10q Land Tax Management Act, 1956) (LT60)
| Size: 153K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 1999 Tax Year (Section 10q - Land Tax Management Act 1956) (LT61)
| Size: 161K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2000 Tax Year (Section 10q Land Tax Management Act, 1956) (LT62)
| Size: 163K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2000 Tax Year (Section 10q - Land Tax Management Act 1956) (LT63)
| Size: 147K |
- Increased Land Tax Thresholds 2001 (LT64)
| Size: 85K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2001 Tax Year (Section 10q Land Tax Management Act, 1956) (LT65)
| Size: 190K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2001 Tax Year (Section 10q - Land Tax Management Act 1956) (LT66)
| Size: 181K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2002 Tax Year (Section 10q Land Tax Management Act, 1956) (LT67)
| Size: 160K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2002 Tax Year (Section 10q - Land Tax Management Act 1956) (LT68)
| Size: 163K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2003 Tax Year (Section 10q Land Tax Management Act, 1956) (LT69)
| Size: 40K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2003 Tax Year (Section 10q - Land Tax Management Act 1956) (LT70)
| Size: 39K |
- Exemption - Residential Parks Primarily Used and Occupied by Retired Persons (Section 10Q Land Tax Management Act, 1956) (LT71)
| Size: 50K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2004 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT72)
| Size: 40K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2004 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT73)
| Size: 177K |
- Exemption - Land Used and Occupied Primarily for a Boarding-House - 2005 Tax Year (Section 10Q Land Tax Management Act, 1956) (LT74)
| Size: 40K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2005 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT75)
| Size: 38K |
- Exemption - Land Used and Occupied Primarily for a Boarding House - 2006 Tax Year (Section 10Q Land Tax Management Act, 1956) (LT76)
| Size: 41K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2006 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT77)
| Size: 39K |
- Exemption - Land Used and Occupied Primarily for a Boarding House - 2007 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT78)
| Size: 46K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2007 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT79)
| Size: 41K |
- Exemption - Land Used and Occupied Primarily for a Boarding House - 2008 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT80)
| Size: 53K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2008 Tax Year (Section 10Q - Land Tax Management Act 1956) (LT81)
| Size: 45K |
- Exemption - Principal Place of Residence (Sch 1A Clauses 1-14 and Sections 9C and 9D Land Tax Management Act, 1956) (LT82)
| Size: 59K |
- Exemption - Land Used and Occupied Primarily for a Boarding House - 2009 Tax Year (Section 10Q Land Tax Management Act 1956) (LT83)
| Size: 49K |
- Exemption - Land Used and Occupied Primarily for Low Cost Accommodation - 2009 Tax Year (Section 10Q Land Tax Management Act 1956) (LT84)
| Size: 45K |
