Hi All, Am new to this and hoping someone can help me with a question I have regarding land tax in NSW. I recently purchased a block of vacant land located in Sydney with my brother and mother with a value of around $1 million. We are intending to build on this vacant land within the next 12 months and the property will become our Principal Place of Residence (PPOR). The land is under our three names in unequal shares as tenants in common. At present my mum owns a property which is her current PPOR. I was wondering if any of us are liable for land tax? Since we are intending to build on the vacant land which will become our PPOR, my understanding is that we are eligible to have an exemption however as my mum owns a house I am not sure if she can claim a tax exemption on the vacant land which she partially owns. Will my brother and myself be eligible to have a land tax exemption also? Any information provided would be greatly appreciated.