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COVID-19 assistance

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The NSW Government is offering 3 types of support to commercial and residential landlords across NSW as part of the COVID-19 support package:

  • commercial landlord hardship fund
  • residential tenancy support payment
  • land tax relief for eligible commercial and/or residential landowners.

Use our guide to compare the assistance available and work out which one suits your situation.

Before you apply

Check that you have the supporting documentation needed and where possible, have this ready to attach to your application. We'll be able to assess your application faster if the correct documentation is provided to us when you apply.

What is it?

Commercial landlord hardship fund

The commercial landlord hardship fund provides grants of up to $3,000 per month per retail or commercial lease to eligible small landlords who may experience hardship as a result of reducing rent for their tenant(s) under the Retail and Other Commercial Leases (COVID-19) Regulation 2021 (the Regulation).

The commercial landlord hardship fund will open for applications in October 2021.

Residential tenancy support payment

The residential tenancy support payment is available to eligible residential landlords who have provided a reduction in the rent of their COVID-19 impacted tenants.

The amount per tenancy agreement will be capped at whichever is lower:

  • the amount of rent reduction provided to your eligible tenant during the 60-day eviction moratorium period, beginning 14 July 2021, or
  • $3,000 (Note: The cap will be increasing to $4,500 from 24 September).

If you're a residential landlord, you can apply for either the residential tenancy support payment or the land tax relief. You cannot apply for both, so you'll need to decide which is more appropriate for you, before applying.

Land tax relief

The land tax relief is a reduction in the 2021 tax payable on the parcel of land where rent relief has been given to the tenant who occupies that land.

The land tax reduction will be the lesser of:

  • the amount of rent reduction you provided to an eligible tenant for any period between 1 July 2021 and 31 December 2021, or
  • 100% of the land tax attributable to the parcel of land leased to that tenant.

Eligibility

Commercial landlord hardship fund

To be eligible, you must: 

  • be a landowner or trustee with total taxable land holdings of less than $5 million (as of 31 December 2020, under the Land Tax Management Act 1956), including part holdings but excluding the value of a principal place of residence 
  • have not claimed land tax relief for the relevant property for rent reductions between 1 July 2021 and 31 December 2021 
  • have gross rental income as your primary source of income (gross rental income being more than 50% of total assessable income) for the 2019-20 financial year 
  • be a landowner of the property for which an application is made 
  • be the landowner of a New South Wales property subject to the Retail and Other Commercial Leases (COVID-19) Regulation 2021 
  • be a landlord with a current lease agreement that provides rent relief to the tenant(s) from 13 July 2021 that will not be claimed as 2021 land tax relief; and 
  • attest that providing rent relief to the tenant(s) may cause financial hardship. 

Residential tenancy support payment

To be eligible, you must: 

  • be a landlord or managing agent 
  • have proof of the residential tenancy agreement(s) with your tenant(s) such as: 
    • a rental bond number, or 
    • a written tenancy agreement if no bond has been lodged. 
  • have reduced the rent for your COVID-19 impacted tenant(s) from 14 July 2021
  • have not claimed land tax relief for the relevant property for rent reductions between 1 July 2021 and 31 December 2021.

Land tax relief

To be eligible, you must:  

  • be leasing property on your parcel of land to:  
    • a commercial tenant who has:  
      • an annual turnover of up to $50 million, and is eligible for the: 
        • COVID-19 Micro-business Grant 
        • 2021 COVID-19 Business grant and/or 
        • JobSaver payment, or 
    • a residential tenant who has lost 25% or more of household income due to COVID-19.   
  • have reduced the rent of your affected tenant for any period between 1 July 2021 and 31 December 2021 
  • have provided the rent reduction without any requirement for it to be paid back at a later date 
  • have a 2021 land tax liability attributable to the parcel of land where the rent reduction has been given
  • have not claimed residential tenancy support payment or commercial landlord hardship fund grant for the relevant property for rent reductions between 1 July 2021 and 31 December 2021. 

If you're not eligible for land tax relief, you can request an extended payment arrangement for your land tax if necessary.  

Note: You can still apply for this period of land tax relief, even if you applied for any of the previous relief periods, provided you meet all the eligibility requirements. 

What documents do I need?

Commercial landlord hardship fund

You will need: 

A copy of one of the following documents to confirm the property location, land value and income: 

  • a 2020 or 2021 Land Tax Assessment Notice, or 
  • a 2020-21 rates notice and a 2019-20 income tax return for the relevant entity 
  • a copy of the current lease agreement (or other suitable documents if not available) showing: 
    • the total value of pre-COVID rent 
    • tenant(s) contact details 
    • tenant(s) Australian Business Number(s) or Australian Company Number (ACN). 
  • written details of the rent relief agreed between you and the tenant(s), including: 
    • rent relief start and end dates  
    • total value and percentage of rent deferred 
    • total value and percentage of rent waived.

Residential tenancy support payment

You will need: 

Land tax relief

You will need: 

  • your client and correspondence ID (located on your Land Tax Assessment Notice) 
  • details of the affected relevant lease, including: 
    • property address 
    • tenant details, including tenant(s) Australian Business Number(s) or Australian Company Number(s) (ACN) for commercial leases 
    • details of the agreed rent reduction. 
  • supporting evidence that you are providing a rent reduction, such as: 
    • copies of tenancy agreements 
    • rental ledger 
    • a letter from your property manager. 

Supporting evidence demonstrating your tenant is in financial distress is optional, but could include: 

  • tenant’s Business Activity Statements (BAS) 
  • a letter from their accountant or property manager 
  • financial statements 
  • if leased to a commercial tenant, evidence that the tenant is eligible for the 2021 COVID-19 Micro-business, the 2021 COVID-19 Business Grant and/or the JobSaver payment. 

More information

Commercial landlord hardship fund

For more information visit Commercial Landlord Hardship Fund – Guidelines
 

Residential tenancy support payment

Visit Apply for the residential tenancy support payment for more detailed information.

Land tax relief

Visit Apply for COVID-19 land tax relief for more detailed information.