📘 Land Tax Assessment Amendment (Build-to-Rent) Act 2026
006 of 2026Assented 25 June 2026
This Act amends the Land Tax Assessment Act 2002 to introduce an 'increased build-to-rent exemption' for land tax, offering a higher exemption percentage (75%) for qualifying build-to-rent developments. It also clarifies the interaction between this new exemption and the existing general build-to-rent exemption.
Impact
Property developers and investors in the build-to-rent sector will benefit from significantly reduced land tax liabilities for eligible developments, particularly those completed between July 2025 and July 2030. This aims to incentivise the construction of more rental housing.
Sectors
housingfinanceconstruction
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