Land tax clearance certificate
Whether land tax is owing for a property before it changes hands is something a land tax clearance certificate shows. The land keeps unpaid land tax as a debt, which means the buyer may have to cover what the vendor owes. In NSW, the buyer must receive a current certificate from the seller at least 14 days before settlement.
Reasons buyers need a clearance certificate
Revenue offices treat unpaid land tax as a charge that ranks first on the land. Simply put, the debt follows the property rather than only the person who owes it. Revenue NSW states that a new owner may be responsible for unpaid land tax left by a previous owner, including interest and penalties.
A Queensland charge ranks ahead of any mortgage and remains on the land following a transfer. According to the QRO, it cannot recover unpaid land tax from any purchaser who has a clearance certificate.
Information the certificate provides
A NSW certificate gives the street address, lot and plan, plus whether land tax is owed. The Victoria document is now known as a property clearance certificate. Its coverage includes land tax, commercial and industrial property tax, vacant residential land tax, and windfall gains tax. Each tax that does not apply is recorded as zero.
In Queensland, you may receive a clearance certificate or a liability advice. For overdue land tax, the result may be a garnishee notice. A liability advice gives the amount of land tax due for that land. South Australia's certificate uses one holding amount, worked out as though the seller owned no other taxable land.
Getting one in each state
NSW
Applications are made through a Revenue NSW service provider by a solicitor or conveyancer. Most certificates are fulfilled straight away, and a single certificate covers up to three lots within a strata plan.
Victoria
Submit an online application to the State Revenue Office. The fee for an application is $20, and most certificates are emailed to you in a day or less. Some certificates take 10 working days at most.
Queensland
Apply online through Dye & Durham. Agents can also use Equifax. Send Form LT17 by email along with an electronic funds transfer payment of $50.20.
Western Australia
Through a liability enquiry with Landgate, RevenueWA issues its Certificate of Land Tax Charges. The cost is $56. Any such certificate is always an estimate if issued before the assessment.
The ACT, Tasmania and South Australia
The fee for South Australia's Certificate of Land Tax Payable is $42.75 for 2026-27, and the certificate remains valid for 90 days. In Tasmania, it is called a land tax search. From 1 July 2026, the fee is $14.70. The ACT issues a certificate covering rates, land tax and other charges for $148.
Because the Northern Territory has no land tax, no land tax certificate is required there.
When a charge appears on the certificate
The sale can still go ahead despite a charge. In NSW, the seller gives the certificate and one of these documents: an assessment notice, a settlement letter, or a clearance quote. Revenue NSW notes that a charge may need up to 10 working days to clear.
Settlement funds normally cover the tax in Queensland. After payment in full, the QRO issues a certificate for the land that runs up to the next 30 June.
| State or territory | Official page |
|---|---|
| New South Wales | Revenue NSW: land tax thresholds and rates |
| Victoria | State Revenue Office Victoria: land tax current rates |
| Queensland | Queensland Revenue Office: land tax rates for individuals |
| Western Australia | RevenueWA: land tax assessment |
| South Australia | RevenueSA: land tax rates and thresholds |
| Tasmania | State Revenue Office Tasmania: rates of land tax |
| Australian Capital Territory | ACT Revenue Office: land tax calculation method |
| Northern Territory | NT Government: land taxes |
Questions
How much does a land tax clearance certificate cost?
It varies by state. Fees are $20 in Victoria, $56 in Western Australia and $148 in the ACT.
Can buyers rely on a certificate from the seller?
That is not the case in Victoria. The SRO says a buyer gets no protection from a vendor's certificate, so the buyer needs their own.
How long is a land tax certificate valid?
For NSW, the certificate must cover the settlement year or be dated no more than three months before it reaches the buyer. South Australia's certificate stays valid for 90 days.
How long does it take to get an ACT certificate?
Allow three working days for email and seven for post delivery. More time may be needed if the office requires further information.