delete Land Tax Regulations 1912 (Amendment)
Federal regulations governing the administration and assessment of land tax, originally enacted in 1912 and amended multiple times, most recently in 2014. The instrument establishes compliance obligations, assessment procedures, and exemption frameworks for land tax liability under Commonwealth law.
Land taxes tax the ownership of private property, creating ongoing compliance costs for all property owners. These regulations, originating from 1912, layer century-old administrative requirements with modern amendments, contributing to the regulatory burden that inflates property-related costs. Property regulation is a key driver of Australia's housing affordability crisis. The compliance overhead falls disproportionately on rural and remote property owners. Deletion would remove this compliance layer while property tax itself remains a state/territory matter, minimizing systemic disruption.