Superseded public rulings–land tax

Data and Resources

• LTA000.1.1—superseded PDF

  Valid 30 June 2010 to 30 June 2011 - The land tax exemption for a home

• LTA000.2.1—superseded PDF

  Valid 30 June 2010 to 29 June 2018 - Beneficiaries of superannuation funds

• LTA000.4.1—superseded PDF

  Valid 3 July 2020 to 27 August 2023 - Guidelines for ex gratia relief from...

• LTA000.4.2—superseded PDF

  Valid 28 August 2023 to 18 June 2024 - Guidelines for ex gratia relief from...

• LTA009.1.1—superseded PDF

  Valid 30 June 2010 to 1 May 2019 - Assessment of deeds of grant in trust

• LTA020.1.1—superseded PDF

  Valid 30 June 2010 to 21 June 2017 - Assessment of trustees under section 20...

• LTA023.1.1—superseded PDF

  Valid 15 March 2024 to 21 June 2024—Deceased estates

• LTA030.1.1—superseded PDF

  Valid 30 June 2010 to 30 June 2011 - Meaning of 'held for sale' in section 30...

• LTA030.1.2—superseded PDF

  Valid 1 July 2011 to 11 December 2016 - Meaning of 'held for sale' in section...

• LTA030.1.3—superseded PDF

  Valid 12 December 2016 to 20 February 2024 - Meaning of 'held for sale' in...

• LTA041.1.1—superseded PDF

  Valid 30 June 2010 to 30 June 2011 - Land tax home exemption—trustees

• LTA053.1.1—superseded PDF

  Valid 30 June 2010 to 29 June 2018 - Guidelines for determining the business...

• LTA053.1.2—superseded PDF

  Valid 30 June 2018 to 19 June 2021 - Land used for primary production

• LTA053.2.1—superseded PDF

  Valid 30 June 2010 to 29 June 2018 - Exemption for the business of...

• LTA053.2.2—superseded PDF

  Valid 30 June 2018 - Exemption for the business of agriculture, pasturage or...

• LTA(1915)000.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Principal place of residence...

• LTA(1915)000.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Principal place of residence...

• LTA(1915)003B.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Contracts for the sale and purchase...

• LTA(1915)003B.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Contracts for the sale and purchase of...

• LTA(1915)003CA.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Meaning of 'held for sale' in...

• LTA(1915)003CA.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Meaning of 'held for sale' in...

• LTA(1915)003E.1.1—superseded PDF

  Valid 24 February 2009 to 30 June 2009 - When land is used as a principal...

• LTA(1915)003E.1.2—superseded PDF

  Valid 1 July 2009 to 29 June 2010 - When land is used as a principal place of...

• LTA(1915)003E.2.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Principal place of residence...

• LTA(1915)003E.2.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Principal place of residence...

• LTA(1915)003EA.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - The land tax concession for a...

• LTA(1915)003EA.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - The land tax concession for a principal...

• LTA(1915)003F.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Application of section 3F to...

• LTA(1915)003F.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Application of section 3F to...

• LTA(1915)007.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Assessment of deeds of grant in trust

• LTA(1915)007.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Assessment of deeds of grant in trust

• LTA(1915)011.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Guidelines for determining the...

• LTA(1915)011.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Guidelines for determining the business...

• LTA(1915)011.2.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Deduction for the business of...

• LTA(1915)011.2.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Deduction for the business of...

• LTA(1915)013.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Exemption for trade unions—Land Tax...

• LTA(1915)013.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Exemption for trade unions—Land Tax Act...

• LTA(1915)020.1.1—superseded PDF

  Valid 24 February 2009 to 30 June 2009 - Section 20 of the Land Tax Act...

• LTA(1915)020.1.2—superseded PDF

  Valid 1 July 2009 to 29 June 2010 - Section 20 of the Land Tax Act...

• LTA(1915)025.1.1—superseded PDF

  Valid 24 February 2009 to 29 June 2009 - Joint owners—application of section...

• LTA(1915)025.1.2—superseded PDF

  Valid 30 June 2009 to 29 June 2010 - Joint owners—application of section 25(2A)