Land Tax Rates - Trust Surcharge with Absentee Owner Surcharge - 2016

Land Tax is administered by the State Revenue Office pursuant to the Land Tax Act 2005. Land Tax is calculated using the appropriate rate and applying this to the total taxable value (site value) of your land holdings (excluding exempt land such as your home).\r\n\r\nThis file contains the land tax trust surcharge rates with absentee owner surcharge for 2016 and includes the following: Total taxable value of land holdings and Land tax payable.

土地税（Land Tax）由州税务局依据《2005年土地税法》（Land Tax Act 2005）征收管理。土地税的计算方式为：适用对应税率，将其乘以您所持全部土地的总应税价值（site value，场地价值），但需排除豁免计税的土地（如自住住宅）。

本文件包含2016年度土地税信托附加费率及缺席业主附加费相关内容，所含信息如下：土地持有总应税价值与应缴土地税额。