Research / NSW Government: $440 million land tax relief package

NSW Government: $440 million land tax relief package

Treasurer Dominic Perrottet says NSW commercial tenants significantly impacted by COVID-19 will have greater protection from evictions with the State Government set to enact the National Cabinet Code of Conduct as part of a $440 million land tax relief package.

The measures will apply to commercial leases where the tenant is in financial distress due to COVID-19, including but not limited to shops, cafes, gyms, hairdressers, restaurants, offices, warehouses and industrial sites.

The land tax relief is expected to be divided approximately 50-50 with around $220 million going to the commercial sector and a further $220 million expected to benefit the residential sector.

Commercial landlords will be offered the land tax concession if they pass the savings on to tenants through a rent reduction.

Eligible landlords will be able to apply for a land tax concession of up to 25 per cent of their 2020 (calendar year) land tax liability on relevant properties. A further land tax deferral for any outstanding amounts for a three-month period will also be offered to landlords who claim the land tax concession.

The Government will give effect to the Code of Conduct, which will operate for a temporary period during the pandemic, and include the following key measures:

To facilitate these changes, and deliver increased mediation and advisory services to commercial parties, the NSW Small Business Commission will be bolstered with extra staff and an injection of $10 million from the $1 billion Working for NSW Fund.

The policy will apply to business tenants with a turnover of less than $50 million that experience a 30 per cent (or more) reduction in revenue as a result of the COVID-19 pandemic, in line with the Prime Minister’s announcement on 7 April.

This will include any business with annual turnover of less than $50 million who is eligible for the Commonwealth’s JobKeeper program.

Prime Minister Scott Morrison released the National Cabinet Mandatory Code Of Conduct – SME Leasing Principles During COVID-19 on Tuesday, 7 April. The NSW Government will seek to give legal effect to the code as soon as possible.


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