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

Published on 02 Jun 16 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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 profile

Andrew Rider
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This was presented at NSW 9th Annual Tax Forum .

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