Land Tax Clearance Certificate
A land tax clearance certificate states whether there is any land tax owing on a property
Land Tax Clearance Certificate
A land tax clearance certificate provides confirmation regarding the existence of any outstanding land tax liabilities associated with a property.
The clearance certificate protects a purchaser from any outstanding land tax liability by a previous owner. It does not provide any protection to the owner of the land. Land tax is the first charge on the title to the land to which it relates and must be paid before ownership can change.
The certificate may be issued as ‘clear’ if:
The clearance certificate protects a purchaser from any outstanding land tax liability by a previous owner. It does not provide any protection to the owner of the land. Land tax is the first charge on the title to the land to which it relates and must be paid before ownership can change.
The certificate may be issued as ‘clear’ if:
- The land is not liable or is exempt from land tax
- The land is not liable or is exempt from land tax
- The tax has been paid
- The tax has been paid
- The Chief Commissioner is satisfied payment of the tax is not at risk
- The Chief Commissioner is satisfied payment of the tax is not at risk
- The owner of the land failed to lodge a land tax return when it was due and the liability has not been detected when the certificate was issued.
- The owner of the land failed to lodge a land tax return when it was due and the liability has not been detected when the certificate was issued.
- You can order the land tax clearance certificate for your relevant revenue office in the InfoTrack system.
- You can order the land tax clearance certificate for your relevant revenue office in the InfoTrack system.
