Genuine farming and primary production land gets favourable treatment under both land tax and stamp duty in every Australian state and territory except one — but the eligibility tests, the exact relatives who qualify for a family transfer, and how strictly each revenue office enforces "genuine business use" all vary considerably. Passing one state's test doesn't tell you anything about whether you'd pass another's. Here's what's actually confirmed for each jurisdiction.
Land tax primary production exemptions, by state
Victoria
Exempt where land is used primarily or solely for a business of primary production. Eligibility criteria tighten by location — least restrictive wholly outside greater Melbourne, most restrictive within greater Melbourne's urban zones.
New South Wales
Land zoned rural, rural-residential, non-urban or large-lot residential only needs to show the dominant use is a listed primary-production activity. Land outside those zones must also pass commercial-purpose tests (substantial commercial purpose, profit motive, continuous activity). Must be claimed on the land tax return — not automatic.
Queensland
Exempt where land is used solely for a business of primary production covering prescribed activities (livestock, cultivating for sale, plantations/forestry, and similar). Requires a formal application via Form LT11.
Western Australia
Rural land used solely for a primary production business as at midnight 30 June of the prior assessment year is exempt. An application is required.
South Australia
Land of 0.8 hectares or more, wholly or mainly used for a genuine primary production business, is exempt under South Australia's "general conditions" test outside its metropolitan "defined rural area" (broadly, Adelaide and Mount Gambier). Land inside those metro zones faces a tighter additional test requiring a natural-person owner substantially engaged full-time in the business.
Tasmania
A zero land tax rate applies to land classified as used for a primary production business. The detailed eligibility criteria for this classification, and whether a separate trust/company threshold applies, are not yet fully confirmed against sro.tas.gov.au — contact the SRO directly to confirm your land's classification before relying on this.
Australian Capital Territory
No primary production land tax exemption was found on ACT revenue office pages. ACT land is predominantly Crown leasehold, and rural leasehold land is typically taxed under a different regime (rates, not land tax) rather than through an exemption mechanism — this needs dedicated confirmation with the ACT Revenue Office before any exemption claim is made.
Northern Territory
Not applicable — the NT has no general land tax of any kind, so there is nothing to be exempt from.
Stamp duty family farm exemptions, by state
Victoria
Full duty exemption on primary production land transferred between relatives, where the land qualifies as primary production land for land tax purposes. A separate young farmer duty exemption/concession also exists for a natural person under 35 buying their first farmland property.
New South Wales
Section 274 Duties Act 1997 exemption for a significant, commercial primary production business transferred between family members, where the business continues both before and after the transfer.
Queensland
The Family Business Duty Concession gives nil dutiable value for agriculture, pasturage or dairy-farming business property (including adjacent residential land) transferred from a defined relative — spouse, parent, grandparent, sibling, child, grandchild, aunt/uncle, or first cousin.
Western Australia
A family farm exemption applies to property used solely or dominantly in primary production and transferred between family members (via Form FDA6). Company or trust farm shareholdings may separately access a landholder-duty exemption.
South Australia
Section 71CC Stamp Duties Act 1923 exempts family-farm transfers where the land is over 0.8 hectares, wholly or mainly used for primary production, and there's a 12-month prior business relationship between transferor and transferee. "Relative" is defined broadly — spouse/domestic partner, children, grandchildren and their spouses, and parents/grandparents.
Tasmania
The intergenerational rural transfer exemption (s225 Duties Act 2001) applies to primary production land transferred to a relative of the transferor, with continuing primary production use required. The exact definition of "relative" for this exemption is not yet fully confirmed — check directly with the SRO before relying on it.
Australian Capital Territory
The intergenerational rural transfer exemption (under the Duties (Intergenerational Rural Transfer Guidelines) Determination 2017) covers primary production and farming land transferred to a younger generation. There's no separately named "young farmer" scheme, but this exemption effectively serves that purpose.
Northern Territory
Section 87 of the Stamp Duty Act 1978 exempts a conveyance of farming property where the main purpose is passing the property between generations or members of the same family generation, to a family member, a wholly family-owned company, or a family-only trust. It doesn't apply where the Commissioner considers it a tax-avoidance scheme, the land won't continue to be used for farming, or the same property received the exemption within the last five years.
What's consistent across every state
- None of these exemptions are automatic — every state requires a formal application, claim, or declaration.
- "Genuine business use," not mere rural zoning or a rural address, is the test almost everywhere — a hobby farm or lifestyle block generally won't qualify.
- Family-farm stamp duty exemptions almost always require the transfer to be between specific defined relatives, and the exact list of who counts differs state to state.
Frequently Asked Questions
Does qualifying for the land tax exemption automatically mean I qualify for the stamp duty exemption too?
No — each is assessed under separate legislation with its own test, even within the same state. Check both independently.
Is a hobby farm or lifestyle property eligible?
Generally not — every state's test centres on genuine commercial primary production use, not rural zoning or personal/lifestyle use of the land.
Where can I check my specific state in more detail?
Every state's Land Tax and Stamp Duty page on this site includes the full exemption detail and, where available, a dedicated eligibility checker.
Updated on 2026-08-06 — what changed
Initial publication of this guide, synthesised from the state-by-state primary production exemption figures already verified across this site's land tax and stamp duty pages.