Land tax is an annual tax payable by owners of land. Land tax is administered by your state or territory government and is applicable everywhere except for the Northern Territory.
The laws between states are comparable, but there are some variations.
The amount of land tax you pay is determined by the combined unimproved value of taxable property. If your business owns property then it's likely you'll need to pay land tax on it. Make sure you know what your entitlements are, because land owned by some types of organisations can be exempt from land tax.
Your main home (ie permanent residence) is generally exempt from land tax.
Land tax and exemptions in your state or territory
Australian Capital Territory
The Revenue Office provides information on your land tax responsibilities and exemptions.