Register for land tax
Land tax registration means an owner tells the state revenue office that they hold taxable land. If an owner in NSW thinks they are liable but has never received a notice, they must ask for a Land Tax Online login. Once a property becomes liable, an owner in the ACT has 30 days to notify.
When owners must register
The threshold is the trigger. It is the total taxable land value one owner may hold before tax begins. In NSW, land tax begins to apply once the combined value of non-exempt land rises above this $1,075,000 general threshold.
Victoria sets far lower thresholds for individuals and trusts, at $50,000 and $25,000 respectively. Queensland's threshold is $600,000 for individuals, while companies, trustees and absentees start at $350,000. Western Australia taxes land worth more than $300,000.
| State or territory | Threshold | Land tax year |
|---|---|---|
| New South Wales | $1,075,000 | 2026 land tax year |
| Victoria | $50,000 | 2026 land tax year |
| Queensland | $600,000 | 2026-27 |
| Western Australia | $300,000 | 2026-27 |
| South Australia | $936,000 | 2026-27 |
| Tasmania | $125,000 | 2026-27 |
| Australian Capital Territory | No threshold | 2026-27 |
| Northern Territory | No land tax | No land tax |
Sources: Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, State Revenue Office Tasmania, ACT Revenue Office, Territory Revenue Office.
In the ACT, the rules work differently. Owners must tell the Commissioner about any property that is liable or becomes liable for land tax. Rented-out or empty former homes are common cases.
Registering in NSW
This step is called pre-registration in NSW. Owners need a Duties Assessment Number. One of these IDs is also required: a Land Titles Office ID or a Valuer General Property ID. You can find the Duties Assessment Number on the transfer duty notice issued with the purchase.
Once the online form is sent, both IDs show on screen: the client ID and the correspondence ID. Revenue NSW will contact you in up to two working days if the details need review. For their IDs, companies and trusts call 1300 139 816 instead.
How other offices deal with new owners
Victoria
A new owner can sign up for My Land Tax, the SRO's online system, only once the first assessment notice arrives. After that notice arrives, registration needs the customer and assessment numbers listed on it.
Queensland
The QRO sends an assessment notice when the land value reaches the threshold. If an owner moves overseas and becomes an absentee, land over $350,000 means they must lodge Form LT16 within one month.
Tasmania and South Australia
Land Services SA provides ownership details to RevenueSA. Owners must still notify RevenueSA within one month after acquiring land on trust. If land in Tasmania is no longer a home, farm or exempt land, it must be reported within 30 days, in writing.
ACT
Declare any liability, including the foreign ownership surcharge, on the Land tax notification form. If an owner uses a managing agent, the owner remains responsible when that agent fails to notify.
What happens if an owner registers late
The tax still applies even if the owner sends notice late. Failing to meet the deadline in the ACT is a tax default. The owner may pay interest and penalties together with the land tax.
Wrong or missing details in NSW can lead to investigations, and those investigations result in interest and penalties. An owner in Queensland who loses an exemption must, in writing by 31 July in that year, notify the QRO or face interest and penalties.
Late payment or non-payment can lead to a 25% penalty tax in South Australia. If payment is deliberately avoided, the penalty can be up to 75% of the unpaid land tax.
Keeping information current
Registration is not a one-time job. Revenue NSW asks owners to keep land tax details in Land Tax Online up to date when ownership or use of land changes. In Victoria, notice is required for changes such as renovations, a move, construction work or a home being rented out.
Questions
Do I need to register for land tax?
Registration is needed only when the land is taxable and the total value passes the state's threshold. An owner in NSW who thinks they are liable but has no notice should request a login.
How do I register for land tax in NSW?
Use the online pre-registration form and enter the Duties Assessment Number plus either a Land Titles Office ID or Valuer General Property ID. Both IDs then show on screen: the client ID and the correspondence ID.
What penalty applies if I do not register for land tax?
Every state sets its own. The ACT warns of possible high penalties. Deliberate avoidance in South Australia can lead to a charge of up to 75%.
Before my first notice, can I sign up for My Land Tax in Victoria?
No. The SRO says new customers must receive their first assessment notice before they can register.