Property taxes, infrastructure expenditure and performance ratings for federal and state governments
Source: ANZ/Property Council Survey
Sentiment where 0 is neutral
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Source: ANZ/Property Council Survey
Sentiment where 0 is neutral
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Commercial land tax rates and thresholds, derived from each State's revenue office.
Aggregate taxable unimproved value of the land | Tax rates |
---|---|
0 - $754,999 | Nil |
$755,000 - $4,615,999 | $100 plus 1.6 cents for every $1 over $755,000 |
$4,616,000 and over | $61,876 plus 2.0 cents for every $1 over $4,616,000 |
Aggregate taxable unimproved value of the land | Tax rates |
---|---|
0 - $249,999 | Nil |
$250,000 - $599,999 | $275 plus 0.2 cents for every $1 over $250,000 |
$600,000 - $999,999 | $975 plus 0.5 cents for every $1 over $600,000 |
$1,000,000 - $1,799,999 | $2,975 plus 0.8 cents for every $1 over $1,000,000 |
$1,800,000 - $2,999,999 | $9,375 plus 1.3 cents for every $1 over $1,800,000 |
$3,000,000 and over | $24,975 plus 2.25 cents for every $1 over $3,000,000 |
Aggregate taxable unimproved value of the land | Commercial Land Tax |
---|---|
0 - $349,999 | Nil |
$350,000 - $2,249,999 | $1,450 plus 1.7 cents for each $1 more than $350,000 |
$2,250,000 - $4,999,999 | $33,750 plus 1.5 cents for each $1 more than $2,250,000 |
$5,000,000 - $9,999,999 | $75,000 plus 2.25 cents for each $1 more than $5,000,000 |
$10,000,000 and over | $187,500 plus 2.75 cents for each $1 more than $10,000,000 |
Aggregate taxable unimproved value of the land | Tax rates |
---|---|
0 - $450,000 | Nil |
$450,001 - $722,999 | 50 cents for every $100 or part $100 over $450,000 |
$723,000 - $1,051,999 | $1,365 plus $1.25 for every $100 or part $100 over $723,000 |
$1,052,000 - $1,349,999 | $5,477.50 plus $2.00 for every $100 or part $100 over $1,052,000 |
$1,350,000 and over | $11,437.50 plus $2.40 for every $100 or part $100 over $1,350,000 |
Aggregate taxable unimproved value of the land | Tax rates |
---|---|
0 - $300, 000 | Nil |
$300,001 - $419,999 | Flate rate of $300 |
$420,000 - $999,999 | $300 plus 0.25 cent for every $1 over $420,000 |
$1,000,000 - $1,799,999 | $1,750 plus 0.9 cents for every $1 over $1,000,000 |
$1,800,000 - $4,999,999 | $8,950 plus 1.8 cents for every $1 over $1,800,000 |
$5,000,000 - $10,999,999 | $66,550 plus 2.0 cents for every $1 over $5,000,000 |
$11,000,000 and over | $186,550 plus 2.67 cents for every $1 over $11,000,000 |
Aggregate taxable unimproved value of the land | Tax rates |
---|---|
0 - $24,999 | Nil |
$25,000 - $349,999 | $50 plus 0.55 cents per $1 over $25,000 |
$350,000 and over | $1,837.50 plus 1.5 cents per $1 over $350,000 |
Source: NSW, VIC, QLD, WA, SA, TAS, ACT & NT State Governments
NSW Budget
VIC Budget
QLD Budget
WA Budget
SA Budget
TAS Budget
ACT Budget
NT Budget
Source: NSW, VIC, QLD, WA, SA, TAS, ACT & NT State Governments
NSW Budget
VIC Budget
QLD Budget
WA Budget
SA Budget
TAS Budget
ACT Budget
NT Budget
Source: Infrastructure Partnerships Australia; Australian Infrastructure Budget Monitor
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Summary of the main characteristics of the foreign investment rules for acquisitions of residential and commercial real estate in Australia.
Source: ACIL Allen / FIRB; Benefits of Foreign Investment in Real Estate May 2017
*Only some exemptions are included in this table; for details of all exempt persons and actions, please refer to FIRB's Guidance Note 4 (Residential Real Estate - Exemptions)
*As defined under subsection 35(1) of the Foreign Acquisitions and Takeovers Regulation 2015
*Except for infrastructure as defined under subsection 31(2) of the Foreign Acquisitions and Takeovers Regulation 2015
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