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Land tax exemption - short-stay rental (Extended)

About this initiative

The Government is providing a one-year land tax exemption for short-stay accommodation that is made available for long-term rental. Typically, the properties are listed with commercial, online short-stay accommodation platforms

Eligibility Criteria

To qualify for this initiative:

  • The land must be classified as general land (for land tax purposes);
  • A written residential tenancy agreement for a period of at least 12 months, and within the meaning of the Residential Tenancy Act 1997, must have commenced for the property between 15 March 2018 and 30 June 2023 inclusive; and
  • The dwelling on the property must have been used or advertised for use as short-stay accommodation during the majority of the three-month period prior to the commencement of the residential tenancy agreement


Announced at the 15 March 2018 Housing Summit, this initiative is available from 1 July 2018 to 30 June 2023. This is an extension from the original expiry date of 30 June 2020.

More Information

More information is available on the State Revenue Office website.

For general enquiries, email, call (03) 6166 4400 or 1800 001 388 (weekdays, 9:00am – 5:00pm).