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Australia: Legislation expanding build-to-rent land tax exemption passes state Parliament (Western Australia)

Announced in state government’s 2025-2026 budget

June 18, 2026

The Land Tax Assessment Amendment (Build-to-Rent) Bill 2026 was passed by the Parliament of Western Australia's Legislative Council.

The bill increases the build-to-rent (BTR) land tax exemption from 50% to 75% for the first 10 years if all dwellings in a development are able to be lawfully occupied on or after July 1, 2025, and before June 30, 2030. After the first 10 years, developments will revert to the general 50% exemption for the subsequent 10 years, after which the usual land tax rates will apply.

The expansion of the BTR land tax exemption and eligibility period was announced in the state government's 2025-2026 budget.

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