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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.
At the closing of a home sale, a buyer will usually have to pay some money for property taxes. She doesn't pay the government, however, because the government has already collected its money from the property for the current tax period. It got that money from the previous homeowner--the seller. The seller collects the buyer's property tax payment at closing.