Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 35

What is the rate of land tax?

35. What is the rate of land tax?



(1) The rate of land tax (other than special land tax) is set out in
Schedule 1.

Note Schedule 1 sets out 3 different rates of land tax. Part 1 sets out the
general rates of land tax, Part 2 sets out the rate of land tax on
transmission easements and Part 3 sets out the land tax surcharge rates for
trusts-see also Division 2A of this Part.

(2) The rate of special land tax is 5% of the taxable value of the land.

Division 2-How is land tax assessed?