The New South Wales land tax regime was altered significantly by the 1997-98 State Budget handed down by the Treasurer in May 1997. The main provisions affecting land tax contained within the budget were: an increase in the rate of land tax from 1.65% to 1.85% for the 1998 and 1999 land tax years, falling to 1.7% thereafter; and imposing.. You must pay LTT if you buy a property or land over a certain price threshold in Wales. The threshold is where the tax starts to apply. The current LTT threshold is: £225,000 for residential properties (if you do not own other property) £225,000 for non-residential land and property. Based on the LTT rates and bands set by the Welsh Government.

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For example, buying a $1.35m house, with a land value of $810,000, the stamp duty would be $59,125. But if a buyer is holding on to the property for less than 20 years, they are better off paying.. New Revenue Rulings: Boarding houses and low cost accommodation The two annual land tax revenue rulings for boarding houses and low cost accommodation have been issued for the 2024 tax year. 14 December 2023 Preapprovals - Corporate Reconstruction Exemptions From 1 February 2024, the exemptions from duty for eligible corporate reconstruction.