 in the last financial year;</li>
        <li> Land previously <a href="#Exempt">exempt</a> may now no longer satisfy the exemption criteria.</li>
      </ul>
      <p> <strong>What land is exempt from Land Tax?</strong><a name="Exempt"></a></p>
      <p><strong><em>Principal Place of Residence Exemptions:</em></strong><br>
      Land that is owned by a natural person and is used as their principal place of residence as at 30 June is exempt. A land tax exemption is available to natural person's for the