Page 345 - Week 01 - Thursday, 10 February 2022

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Mr Barr: The answer to the member’s question is as follows:

(1) Under the Land Tax Act 2004, all residential properties are liable for land tax unless an exemption applies. The most common exemption is when the property is the principal place of residence of the owner (or at least one of the owners). Exemptions are self-assessed and the Revenue Office is only usually advised when circumstances of the taxpayer change. The Revenue Office does not record the total number of properties with an exemption.

The number of land tax exemption forms, advising of a change in circumstances, received by the Revenue Office for the past three financial years is shown in the table below:







In addition to exemption forms, alternative ways for a property to become land tax exempt include: property transfers, written correspondence and allowed objection and appeal decisions.

(2) The Revenue Office does not calculate the value of land tax on properties which are exempt from land tax.

(3) to (6): As a self-assessed tax, applications for land tax exemptions are accepted and the property account is adjusted accordingly. The ACT Revenue Office runs an active data driven compliance program for several taxes and concession programs, including land tax. Taxpayers incorrectly claiming a land tax exemption may be subject to a future compliance audit which may lead to an assessment. All ACT Revenue Office compliance staff, including staff working on land tax assessments, work on several different tasks. It is not possible to separately identify resources dedicated to land tax compliance in total or dedicated to land tax compliance because of incorrectly claimed exemptions.

(7) Decisions on penalties for non-compliance are made on a case-by-case basis. General information on penalties for non-compliance can be found in Revenue Office circulars GEN006.3 Penalty Tax – Taxation Administration Act 1999 and GEN009.4 Interest – Taxation Administration Act 1999 and tax laws, which are available on the Revenue Office website at:

(8) Assessed amounts for land tax compliance by primary tax, penalty tax and interest, for 2018 19, 2019-20 and 2020-21, are in the table below.




Primary tax




Penalty tax








(Question No 551)

Mrs Jones asked the Minister for Transport and City Services, upon notice, on 3 December 2021:

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