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New South Wales regulation
The Land Tax Management Regulation 2024 replaces the 2019 regulation and adds two main practical rules. It requires the Chief Commissioner to keep a public register listing parcels that receive a reduction in land value (with set fields and an April 1 recording deadline) and creates a land tax exemption for lessees of NSW Land and Housing Corporation land where the lease’s dominant purpose is providing housing and the lease term is at least 10 years.
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Direct links to the current provisions in Land Tax Management Regulation 2024.
1 Name of regulation
This regulation is the Land Tax Management Regulation 2024.
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Land Tax Management Regulation 2019, which would otherwise be repealed on 1 September 2024 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Land Tax Management Act 1956.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
3A Public register of land subject to reduction in land value under the Act, s 9F
(1) For the Act, section 9F(12), the public register may be kept in any way the Chief Commissioner considers appropriate, including only in electronic form.
(2) The Chief Commissioner must record in the public register the following information for each parcel of land that is subject to the reduction in land value under the Act, section 9F in relation to a land tax year—
(a) the land tax year in relation to which the parcel of land is subject to the reduction in land value,
(b) the address of the parcel of land,
(c) the owner of the parcel of land,
(d) the lot and deposited plan number of the parcel of land,
(e) other information the Chief Commissioner considers appropriate.
(3) The Chief Commissioner must ensure the information for a parcel of land required to be recorded under subsection (2) is recorded in the public register by 1 April in the relevant land tax year.
(4) The Chief Commissioner may amend the register to correct a mistake or omission in the information recorded in the register for a parcel of land.
s 3A: Ins 2025 (671), Sch 1.
4 Exemption from land tax for certain lessees of NSW Land and Housing Corporation land
(1) For the Act, section 21C(6)(a), a lease of land from the New South Wales Land and Housing Corporation is exempt from the Act, section 21C if—
(a) the dominant purpose of the lease is to enable the lessee to provide housing, which may include affordable or social housing, and
(b) the lease has a term of at least 10 years.
(2) In this section—
affordable housing has the same meaning as in the Environmental Planning and Assessment Act 1979.
social housing means residential accommodation provided by a social housing provider within the meaning of the Residential Tenancies Act 2010.
5 Repeal and savings
(1) The Land Tax Management Regulation 2019 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Land Tax Management Regulation 2019, had effect under that regulation continues to have effect under this regulation.
Sourced from legislation.nsw.gov.au, CC BY 4.0.
1 Name of regulation
This regulation is the Land Tax Management Regulation 2024.
2 Commencement
This regulation commences on the day on which it is published on the NSW legislation website.
Note—
This regulation repeals and replaces the Land Tax Management Regulation 2019, which would otherwise be repealed on 1 September 2024 by the Subordinate Legislation Act 1989, section 10(2).
3 Definition
In this regulation—
the Act means the Land Tax Management Act 1956.
Note—
The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.
3A Public register of land subject to reduction in land value under the Act, s 9F
(1) For the Act, section 9F(12), the public register may be kept in any way the Chief Commissioner considers appropriate, including only in electronic form.
(2) The Chief Commissioner must record in the public register the following information for each parcel of land that is subject to the reduction in land value under the Act, section 9F in relation to a land tax year—
(a) the land tax year in relation to which the parcel of land is subject to the reduction in land value,
(b) the address of the parcel of land,
(c) the owner of the parcel of land,
(d) the lot and deposited plan number of the parcel of land,
(e) other information the Chief Commissioner considers appropriate.
(3) The Chief Commissioner must ensure the information for a parcel of land required to be recorded under subsection (2) is recorded in the public register by 1 April in the relevant land tax year.
(4) The Chief Commissioner may amend the register to correct a mistake or omission in the information recorded in the register for a parcel of land.
s 3A: Ins 2025 (671), Sch 1.
4 Exemption from land tax for certain lessees of NSW Land and Housing Corporation land
(1) For the Act, section 21C(6)(a), a lease of land from the New South Wales Land and Housing Corporation is exempt from the Act, section 21C if—
(a) the dominant purpose of the lease is to enable the lessee to provide housing, which may include affordable or social housing, and
(b) the lease has a term of at least 10 years.
(2) In this section—
affordable housing has the same meaning as in the Environmental Planning and Assessment Act 1979.
social housing means residential accommodation provided by a social housing provider within the meaning of the Residential Tenancies Act 2010.
5 Repeal and savings
(1) The Land Tax Management Regulation 2019 is repealed.
(2) An act, matter or thing that, immediately before the repeal of the Land Tax Management Regulation 2019, had effect under that regulation continues to have effect under this regulation.