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2021 Land Tax COVID-19 Relief

ClosedGrant Closes: Ongoing Run By: NSW Government Department of Revenue Further Information: https://www.revenue.nsw.gov.au/news-media-releases/covid-19-tax-relief-measures/2021-land-tax-covid-19-relief-guidelines-jul-dec

This program provides relief to commercial and residential landowners, who provide a reduction in rent to a tenant who is experiencing financial distress as a result of COVID-19.

It is intended to reduce a landowner’s land tax payable for 2021, by up to 100%, for a taxable parcel of land where rent relief has been given to the tenant who occupies that land.

The NSW Government has also introduced a Residential Tenancy Support Payment for properties tenanted in NSW. A property is only able to receive either the 2021 land tax COVID-19 relief or the Residential Tenancy Support Payment. 

Last Updated: 19th of July 2021
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