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Australia: Build-to-rent land tax exemption legislation passes Parliament (Western Australia)

The exemption is available from the 2023-2024 assessment year.

May 15, 2024

The Western Australian Parliament passed the Land Tax Assessment Amendment (Build-to-Rent) Bill 2023, which provides a 50% land tax exemption for up to 20 years for eligible build-to-rent (BTR) developments—housing projects constructed for the purpose of providing multiple residential dwellings for lease under residential tenancy agreements.

Eligibility requirements for the exemption include:

  • At least 40 self-contained dwellings available for residential leases of at least three years
  • Ownership by the same owner or group of owners and management by the same management entity
  • Completion between 12 May 2022 and 30 June 2032

Retroactive land tax would apply if an eligible BTR development stops meeting the criteria within 15 years after the exemption is granted.

The exemption is available from the 2023-2024 assessment year, with a land tax refund available for eligible BTR development owners who have already paid land tax for that year.

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