Section 47 Certificate

A Section 47 certificate will show if any land tax is owing on a property and can be ordered through the InfoTrack system.

What is a land tax charge?

Under Section 47 of the Land Tax Management Act 1956, land tax is a charge on land owned in NSW as at the taxing date (midnight on 31 December) of each year. The charge applies from the taxing date and does not depend on the issue of a land tax assessment notice. Land tax is an annual tax, so a new charge may occur on the taxing date each year.

Does the charge apply to all the land owned?

Where an owner is liable for land tax, the charge applies to all land held by that owner on the particular taxing date, except for:

  • exempt land
  • Crown land where a lessee must pay land tax
  • land owned by a company and the shareholders are deemed to be the owners as they have an exclusive right to use and occupy parts of the land (a company title scheme).