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You may need to pay land tax if you own, or jointly own, any property in NSW that is not your principal place of residence (your home) or other exempt land as at midnight on 31 December and the total taxable value of your land is greater than the land tax threshold.
If you paid more than $1,000 in taxes in 2013 (the tax year that just ended), you need to pay quarterly taxes in 2014. 1  If you expect to pay more than $1,000 in taxes in 2014, you need to pay quarterly taxes in 2014. 2  If you paid no income tax in 2013 (or got a refund), you probably donât need to pay quarterly taxes in 2014.