ACT
See section 70. Recoverable outgoings can include land tax (by definition). No special provisions in land tax legislation for multiple holdings nor threshold amounts.
NSW
See section 26. Land tax is recoverable from the tenant. However, the amount is limited to the lessor's liability of the land concerned being assessed on a single holding basis, the land not being subject to any special trust and the landlord not being classified as a non-concessional company.
NT
There is no land tax in the Northern Territory.
QLD
See section 7(3)(a). The landlord cannot recover land tax from the tenant.
SA
See section 30. Not recoverable but the landlord's liability for land tax in respect of the premises may be taken into account in the assessment of rent.
TAS
See section 18. Outgoings can include land tax.
VIC
See section 50. From 1 July 2003, the landlord cannot recover land tax from the tenant.
WA
See section 12(1g). The landlord can only recover land tax on a single holding basis and it must be calculated by reference to the tenant's relevant proportion.
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