Vacant property tax

Re vacant property tax
The owner of a unit is
Self employed
And needed an office to work from

Due to covid all major renovations stopped on his ppr including with his office, rendering his office and home unlivable

So he was forced to use his rental unit for his office

He is now hoping to prepare the rental unit for rental in the next months

Will he have to pay
Vacant property tax
Got his un rented unit
If he was forced to use it as an office due to covid stopping repairs and by unreliable workmen and problems such as termites in the rental property which rendered the rental unit unrentable uninhabitable

 

Don't expect lame excuses to dissuade a state from taking their fair share of your money.

 

Past actual use isnt relevant to the vacancy rules other than making the property in use. This tax may apply to different extents in some states if a property is owned and not let or occupied. ie the definition is self explanatory ie VACANT. eg Vic = vacant for the preceeding 6 months in the preceeding calendar year. There is also a commonwealth FEE for vacant property that may apply.

Vacant residential land tax | State Revenue Office
Vacancy fee return for foreign owners | Australian Taxation Office

If a property was unlivable a person may be absent but isnt occupying so land tax and other surcharges could be imposed.