Property, Water and Land Tax

Below is the list of concessions available in the property, water and land tax category. To view each concession, click on its name. To expand or collapse the information for every concession use the button below:

Property, Water and Land Tax

Duty for first home buyers of established homes

A 50% concession for first home buyers of established homes is available where the property transfer completes between:

  • 7 February 2018 and 15 March 2021 inclusive for a property with a value of $400 000 or lower; or
  • 6 March 2021 and 31 December 2021 inclusive for a property with a value of $500 000 or lower; or
  • 1 January 2022 and 30 June 2024 inclusive for a property with a value of $600 000 or lower.

Specific conditions apply to the concession.

For more information:

Department of Treasury and Finance:
Phone: 6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty for pensioners downsizing to a new home

A 50% duty concession for eligible pensioners who sell their existing home and downsize to a new home is available where the property:

  • being acquired has a property value of $400 000 or lower and the purchase of their new home completes between 10 February 2018 and 15 March 2021. Or
  • the purchase of their new home completes between 16 March 2021 and 31 December 2021 inclusive and the property being acquired has a property value of $500 000 or lower. Or
  • the purchase of their new home completes between 1 January 2022 and 30 June 2024 inclusive and the property being acquired has a property value of $600 000 or lower; and
  • the value of the new property is less than that of the property being sold.

Specific conditions apply to this concession, including that the purchaser must occupy the new property as their principal place of residence.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email:
dutyhelp@treasury.tas.gov.au
Web:
www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on intergenerational primary production transfers

An exemption from duty on the transfer of property, used solely or principally for primary production, is available when the property is transferred to a relative, to a certain trusts or companies involving relatives of the transferor.

Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on the transfer of matrimonial property following a breakdown of a de facto relationship

An exemption from duty on the transfer of property from one de facto to another, or to a child of the de facto relationship, is available to:

  • partners in a de facto relationship that has broken down
  • a child of the relationship under the age of 18 years.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on the transfer of matrimonial property following a marriage breakdown

An exemption from duty on the transfer of matrimonial property from one spouse to another, or to a child of the marriage, is available to:

  • partners in a marriage that is dissolved or annulled (or, in the opinion of the Commissioner, has irretrievably broken down)
  • a child of the relationship under the age of 18 years.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on the transfer of property following breakdown of a personal relationship

An exemption from duty on the transfer of property from one partner to another, or to a child of the partners of a personal relationship (married, non-married and carer relationships) is available to:

  • partners in a personal relationship that is terminated
  • a child, of the partners, under the age of 18 years.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on transfer of certain assets (not land)

An exemption from duty on the transfer of certain assets (other than land) between relatives is available in some circumstances.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Duty on transfer of real property into joint names

An exemption from duty on the transfer of property into joint names is available to:

  • partners in a marriage or personal relationship (significant and carer relationships).

The parties to the transfer must reside at the property as their principal place of residence.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: dutyhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on land adjoining principal residence land

A land tax concession may be available for land adjoining principal residence land (as at 1 July each year):

  • Where an owner holds two properties on separate titles that adjoin each other, and one of those properties is the owner’s principal residence land, the second property may also qualify for a principal residence land concession.

Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email:
taxhelp@treasury.tas.gov.au
Web:
www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on primary production land

A land tax concession may be available for land (as at 1 July each year) that is used substantially for the business of primary production.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on principal residence land

A land tax concession may be available for land (as at 1 July each year):

  • on which a dwelling exists and
  • which is the owner’s principal place of residence.

A rebate on land tax is available on land:

  • on which a dwelling is built as the principal residence of the owner during the year.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on principal residence land affected by a natural disaster

The principal residence land or primary production land concession may continue to apply for land that has been subject to fire, flood or a similar disaster.

From 1 July 2013, where a property has either a principal residence land or primary production land classification and is affected by a natural disaster (the land is not suitable to be occupied as principal residence land or used as primary production land), the property will, in certain circumstances, continue to receive either the principal residence land or primary production land classification for up to two financial years following the disaster.

Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone: 6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on principal residence land following the death of the owner

The principal residence land concession may continue to apply for one further financial year following the death of an owner of a property.

From 1 July 2017, where a property has a principal residence land classification and the owner (who was residing at the property) dies, the property will, in certain circumstances, continue to receive the principal residence land classification for the financial year following the death.

Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone: 6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on principal residence land in transitional circumstances

Rebate of land tax is available to all owners of land (as at 1 July each year) where the owners have two principal places of residence in transitional circumstances.

The rebate applies where owners have purchased a new principal place of residence before 30 June but not yet sold their previous principal place of residence by that date.

Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on principal residence or primary production land

An exemption for land tax is available to pensioners who partially use their principal residence land or primary production land for other purposes.


Detailed and specific conditions apply to this concession.

For more information:

Department of Treasury and Finance
Phone:
6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on properties with new dwellings made available for long term rentals

An exemption for land tax is available for properties where new dwellings are made available for long-term rental.

The exemption is available for three years for properties where each dwelling on the land is a new dwelling and is used for long-term rental.

Detailed and specific conditions apply to this exemption.

For more information:

Department of Treasury and Finance
Phone: 6166 4400 or 1800 001 388
Email: taxhelp@treasury.tas.gov.au
Web: www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Land tax on properties with short term accommodation converting to long term rental

An exemption for land tax is available for properties where short-term accommodation is converted to long-term rental.

The exemption is available for one year for properties where each dwelling on the land is converted from short-term accommodation to long-term rental.

Detailed and specific conditions apply to this exemption.

For more information:

Department of Treasury and Finance
Phone: 6166 4400 or 1800 001 388
Email:
taxhelp@treasury.tas.gov.au
Web:
www.sro.tas.gov.au

Concession available to anyone who meets the eligibility criteria
Print this concession
Water and sewerage concession

Eligible TasWater customers can receive a Tasmanian Government funded discount of up to $226.66 ($113.33 for water charges and $113.33 for sewerage charges) for the 2023-24 financial year.

Who is eligible?

To be eligible for the concessions, individuals must be legally responsible for the TasWater account, and occupy the property as their main home.

Eligible concessions are:

  • Services Australia Health Care Card, or
  • Services Australian or DVA Pensioner Concession Card, or
  • DVA Veteran Gold Card.

Customers are encouraged to submit their application at the start of the financial year (1 July 2023) to ensure they have access to the full discounted amount, as the concession can only be applied from the date it is received.

TasWater is required to verify your eligibility for a concession with Centrelink or DVA, which requires you to provide consent for us to share your information with Centrelink or DVA.

For more information:

TasWater
Phone:
136 992
Email: enquiries@taswater.com.au
Web: www.taswater.com.au/Your-Account/Concessions-and-Rebates

Services Australia Health Care Card; Concession available to anyone who meets the eligibility criteria; Department of Veterans' Affairs Pensioner Concession Card; Services Australia Pensioner Concession Card
Print this concession

Key

These icons will help you locate the concessions available to you:

Services Australia Pensioner Concession Card

Services Australia Health Care Card

Services Australia Commonwealth Seniors Health Card

Seniors Card

Companion Card

Concession available to anyone who meets the eligibility criteria

Department of Veterans' Affairs Pensioner Concession Card

Department of Veterans’ Affairs Commonwealth Seniors Health Card

Department of Veterans Affairs Veteran Cards - Orange

Department of Veterans’ Affairs Veteran Cards - Gold

Department of Veterans’ Affairs Veteran Cards - White

Find out more about these cards