Revenue eBrief No. 018/25
23 January 2025
Operational guidelines for the transfer or sale of a relevant site for Residential Zoned Land Tax (RZLT)
Tax and Duty Manual Part 22A-01-03 has been created.
Guidelines on how to submit a Transfer or Sale Return for a relevant site subject to Residential Zoned Land Tax (RZLT)
These guidelines detail the process of the following:
- Submitting an RZLT Transfer or Sale Return
- Submitting an RZLT Transfer or Sale Return within a Group Company Structure
- How to make a payment of RZLT