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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.
Last Updated: 15 June 2016. Land tax is an annual tax payable by owners of land. Land tax is administered by your state or territory government and is applicable everywhere except for the Northern Territory. The laws between states are comparable, but there are some variations.