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'''[[Land value tax]]ation history in the [[Australia]]''' dating back from [[Henry George]]{{refn|group=note|[[Georgism|Georgist]] ideas were adopted to some degree in [[Australia]].<ref>{{cite web |url=http://www.georgiststudies.org/george100years.html |title=Henry George 100 Years Later |last=Gaffney |first=M. Mason |publisher=Association for Georgist Studies Board |access-date=2008-05-12 |url-status=dead |archive-url=https://web.archive.org/web/20080724030349/http://www.georgiststudies.org/george100years.html |archive-date=2008-07-24 }}</ref><ref>{{Cite book|title=Encyclopedia of the City|last=Caves|first=R. W.|publisher=Routledge|year=2004|pages=301}}</ref>}} and [[Graham Berry]]{{refn|group=note|His election manifesto proposed a punitive [[land tax]] designed to break up the [[squatter]] class's great pastoral properties. The Councillors were sufficiently alarmed to pass a modified version of Berry's land tax bill, despite the urgings of the ultra-conservative former Premier Sir [[Charles Sladen]] to reject it outright. Berry, emboldened, next introduced a bill for the payment of members of the Assembly, which the trade unions were demanding so that working class candidates could be elected. Berry "tacked" the bill to the Appropriation Bill so that Council could not reject it without paralysing the Colony's finances. The Council resented this blackmail and at Sladen's urging declined to pass the bill, laying it aside.<ref>{{cite book |last=Turner |first=Henry |author-link=[[Henry Gyles Turner]] |date=2011 |title=A History of the Colony of Victoria: From Its Discovery to Its Absorption Into the Commonwealth of Australia |url=https://books.google.com.ua/books?id=bpYLLiAZ6pwC&dq=australia+%22land+tax%22&hl=ru&source=gbs_navlinks_s |volume=2 |publisher=[[Cambridge University Press]] |pages=193, 217 |isbn=978-1-108-03983-3}}</ref>}}. Each Australian state has different laws of land tax.
==History==
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==Usage==
Land tax is generally levied on the unimproved capital value of the land (not the total [[property value]]). This is assessed every year.<ref name=revenue>{{Cite web|url=http://www.revenue.nsw.gov.au/taxes/land-tax-surcharge|title=Land tax surcharge|date=2016-11-23|website=www.revenue.nsw.gov.au|language=en|access-date=2018-01-08}}</ref><ref name=pu>{{cite web |url=https://propertyupdate.com.au/what-is-land-tax-and-can-i-reduce-it/ |title=What is Land Tax and can I reduce it? |last=Raiss |first=Ken |date=14 January 2020 |website=[[Property Update]] |access-date=21 February 2021 }}</ref><ref>{{cite book |last=Mattock |first=Jason |date=2014 |title=Doing Business in Australia for China: How to Invest in Australia for Chinese |url=https://books.google.com.ua/books?id=e4HVBQAAQBAJ&dq=australia+%22land+tax%22&hl=ru&source=gbs_navlinks_s |page=94 |isbn=978-1-503-20239-9}}</ref>
Land taxes in Australia are levied by the states, and generally apply to [[Landholding|land holdings]] only within a particular state. The exemption ''thresholds'' (land tax will become payable at this dollar value) vary, as do the [[tax rate]]s and other rules. Most Australians do not pay land tax, as most states provide a land tax exemption for the primary home or residence.<ref name=pu/><ref name=revenue/>
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! State || The laws of land tax || Other details || {{nowrap|{{Abbr|Refs|References}}}}
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| {{center|[[NSW]]}} ||The state land tax exempts farmland and principal residences and there is a tax threshold. ||Determination of land value for tax purposes is the responsibility of the Valuer-General.||<ref>{{cite web |url=http://www.lands.nsw.gov.au/valuation |title=NSW.gov.au |publisher=Lands.nsw.gov.au |access-date=25 September 2010 |url-status=dead |archive-url=https://web.archive.org/web/20100702135627/http://www.lands.nsw.gov.au/valuation |archive-date=2 July 2010}}</ref>
|-
| {{center|[[Victoria]]}} ||The land tax threshold is $250,000 on the total value of all Victorian property owned by a person as at 31 December of each year, and taxed at a progressive rate. The principal residence, primary production land and land used by a charity are exempt from land tax. ||{{center|—}}||<ref>{{cite web|url=http://www.sro.vic.gov.au/land-tax|title=State Revenue Office, Land Tax|website=sro.vic.gov.au|access-date=3 April 2018}}</ref>
|-
| {{center|[[Tasmania]]}} ||The threshold is $25,000 and the date of audit is 1 July. Between $25,000 and $350,000 the tax rate is 0.55% and over $350,000 it is 1.5%.||{{center|—}}||<ref>{{Cite web |url=http://www.sro.tas.gov.au/domino/dtf/SROWebsite.nsf/v-all/58F1DB55D3494B11CA257D5B00045AAB/$file/Land%20Tax%20Summary.pdf |title=Archived copy |access-date=10 April 2017 |archive-url=https://web.archive.org/web/20170303084507/http://www.sro.tas.gov.au/domino/dtf/SROWebsite.nsf/v-all/58F1DB55D3494B11CA257D5B00045AAB/$file/Land%20Tax%20Summary.pdf |archive-date=3 March 2017 |url-status=dead}}</ref>
|-
| {{center|[[Queensland]]}} || The threshold for individuals is $600,000 and $350,000 for other entities. The date of audit is 30 June.||{{center|—}}||<ref>{{cite web|url=https://www.qld.gov.au/environment/land/tax/overview/about/|title=What is land tax? – Environment, land and water|first=c=AU; o=The State of Queensland; ou=Department of Environment and Heritage Protection; ou=Corporate|last=Communications|website=www.qld.gov.au|access-date=3 April 2018}}</ref>
|-
| {{center|[[South Australia]]}} ||The threshold is $332,000, taxed at a progressive rate. The date of audit is 30 June.||{{center|—}}||<ref>https://www.revenuesa.sa.gov.au/taxes-and-duties/land-tax/forms/LTGxx_0317.pdf</ref>
|}
By revenue, property taxes represent 4.5% of total taxation in Australia.<ref>{{cite web|url=http://www.abs.gov.au/ausstats/abs@.nsf/Latestproducts/5506.0Main%20Features32007-08?opendocument&tabname=Summary&prodno=5506.0&issue=2007-08&num=&view= |title=5506.0 – Taxation Revenue, Australia, 2007–08 |date=14 April 2009 |access-date=26 October 2013 |archive-url=https://web.archive.org/web/20090830001927/http://www.abs.gov.au/Ausstats/abs%40.nsf/Latestproducts/5506.0Main%20Features32007-08?opendocument&tabname=Summary&prodno=5506.0&issue=2007-08&num=&view= |archive-date=30 August 2009 |url-status=dead }}</ref> A government report<ref>{{Cite journal|url=http://www.landvaluetax.org/government-papers/brisbanes-inquiry-into-land-value-rating.html|title=Brisbane's Inquiry into Land Value Rating|publisher=Land Value Taxation Campaign|access-date=22 December 2008}}</ref> in 1986 for [[Brisbane, Queensland]] advocated a land tax.
The [[Henry Tax Review]] of 2010 commissioned by the federal government recommended that state governments replace [[stamp duty]] with land value tax. The review proposed multiple [[marginal rate]]s and that most agricultural land would be in the lowest band with a zero rate. Only the [[Australian Capital Territory|ACT]] moved to adopt this system and planned to reduce stamp duty by 5% and raise land tax by 5% for each of 20 years.
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