Housing Land Tax Exemption Scheme

Landlord Tax incentives

Land Tax Exemption*
If your property is being offered for rent at a rate that is a discount to market rent of more than 25%, and the tenant meets income eligibility requirements, you may fit the ACT Government’s criteria for a full land tax exemption.

ATO Tax Ruling**
We have an ATO class ruling that may allow us to provide you with a tax deductible donation receipt for rent foregone by offering your property at below market rent. This would enable you to reduce your assessable income.

The tax incentives allow you to make a big difference without greatly affecting your finances.

*Revenue Legislation Amendment Bill 2019 and Land Tax (Affordable Community Housing) Determination 2019
** ATO Class Ruling CR2019/27