On 11 May 2020, the amendments to the Land Tax Assessment Act 2002 to preserve existing land tax exemptions for people who stop living in their homes because they move into full-time care.
An individual's primary residence is exempt from land tax. Currently, when that person moves into full-time care, a land tax exemption no longer applies because they are no longer living in the home.
The amendments mean that an existing residential exemption will continue to apply if:
- the individual moves into permanent full-time care in a nursing home or other facility and
- the use of the residence they are vacating does not generate income.
Update 17 February 2023
See the Owner in Care fact sheet and form FLT26B 'Owner in Care Exemption'.
See the .
