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  Primary production Property State taxes

Does land you own qualify for primary production exemption from land tax?

Source: New South Wales

Published Date: 2 Jun 2016

 

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This paper covers:

  • what the law actually provides
  • how the OSR is currently seeking to apply the law
  • how the courts have drawn dividing lines
  • traps to be wary of, particularly where land is used by persons other than the owner
  • evolving from primary production to land development " when does the exemption cease?
  • ways to seek early certainty, OSR private rulings and OSR approval of exemption applications.
Author(s)

Individual Session

Does land you own qualify for primary production exemption from land tax?

Author(s): Andrew Rider CTA
Materials from this session:

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Details

  • Published By: Andrew Rider CTA
  • Published On:2 Jun 2016
  • Took place at:Sofitel Sydney Wentworth, Sydney

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Tags

Primary production Property State taxes Payroll tax Land tax Miscellaneous 2016

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