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[[South Australia]] was the first [[Australia]]n state to introduce a [[land tax]], based on the unimproved capital value of land, in 1884.<ref name=parliament/><ref name=treasury/> In 1910, [[George Allen (public servant)|George Allen]] (first secretary to the [[Treasury (Australia)|Treasury]]) founded the [[Australian Taxation Office|Land Tax Office]] to service land taxes at the federal level as a form of [[wealth tax]] and as a means to break up large [[Land lot|tracts]] of underutilised land.<ref name=parliament/><ref>{{cite book |last=Tingle |first=Laura |author-link=[[Laura Tingle]] |date=2017 |title=In Search of Good Government: Great Expectations & Political Amnesia |url=https://books.google.com.ua/books?id=6le9DgAAQBAJ&dq=%22land+tax+office%22+%22george+allen%22&hl=ru&source=gbs_navlinks_s |location= |publisher=[[Black Inc.]] |chapter=Settling for More |isbn=9781863959285}}</ref><ref name=treasury/> Over time, the productivity base of the economy diversified from being mostly agrarian at the beginning of the 20th century, but wealth was held in more diverse forms and therefore federal land taxes were already ineffective. Federal land taxes were imposed until 30 June 1952, but still operate at the state/local level.<ref name=parliament>{{cite journal |last1=Smith |first1=Stewart |date=April 2005 |title=Land Tax: An Update |url=https://www.parliament.nsw.gov.au/researchpapers/Documents/land-tax-an-update/FINAL%20VERSION%20Land%20Tax.pdf |page=1 |isbn=07313 1779 3 |issn=1325-4456 |access-date=February 2123, 2021}}</ref><ref name=treasury>{{cite web |url=https://treasury.gov.au/publication/economic-roundup-winter-2006/a-brief-history-of-australias-tax-system#:~:text=Land%20taxes%20were%20also%20introduced,as%20a%20flat%20rate%20tax |title=A brief history of Australia's tax system |date=4 September 2006 |website=[[Treasury (Australia)|Treasury]] |access-date=2123 February 2021 }}</ref>

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=20182021-0102-0823}}</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=2123 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>

| {{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=2523 SeptemberFebruary 20102021 |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=323 AprilFebruary 20182021}}</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=1023 AprilFebruary 20172021 |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=323 AprilFebruary 20182021}}</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=2623 OctoberFebruary 20132021 |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=2223 DecemberFebruary 20082021}}</ref> in 1986 for [[Brisbane, Queensland]] advocated a land tax.