---
title: "Check that surcharge land tax is left out of the adjustment"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment"
type: "task"
site: "AI Law Framework"
id: "A9-OB20261022-15"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Check that surcharge land tax is left out of the adjustment

> From the draft adjustment, record whether surcharge land tax or a first home buyer choice property tax has been included.…

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the draft adjustment, record whether surcharge land tax or a first home buyer choice property tax has been included. Record whether the contract says other land tax is adjustable, and whether land tax has been paid or is payable for the year. Diary two business days before the date for completion for the purchaser's adjustment figures, and one business day before for the vendor's confirmation. Do not calculate the taxable value. |
| What the lawyer must review | The lawyer decides whether any land tax is adjustable. The parties must not adjust surcharge land tax as defined in the Land Tax Act 1956, and must not adjust any first home buyer choice property tax. Any other land tax for the year current at the adjustment date is adjusted only if it has been paid or is payable, by the vendor or a predecessor, and the contract says land tax is adjustable, and then by the amount that would have been payable if at the start of the year the owner owned no other land, the land was not subject to a special trust or owned by a non-concessional company, and any missing separate taxable value is calculated on a proportional area basis. The purchaser provides adjustment figures at least two business days before the date for completion. The vendor confirms them at least one business day before. The Land Tax Act definition was not opened. This is not the clearing of a land tax charge on a certificate. Confirm the printed edition. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Lawyer review required**

The responsible lawyer decides whether ordinary land tax is adjustable. Surcharge land tax is left out.

- What the AI does: From the draft adjustment, record whether surcharge land tax or a first home buyer choice property tax has been included. Record whether the contract says other land tax is adjustable, and whether land tax has been paid or is payable for the year. Diary two business days before the date for completion for the purchaser's adjustment figures, and one business day before for the vendor's confirmation. Do not calculate the taxable value.
- What the lawyer does: The lawyer decides whether any land tax is adjustable. The parties must not adjust surcharge land tax as defined in the Land Tax Act 1956, and must not adjust any first home buyer choice property tax. Any other land tax for the year current at the adjustment date is adjusted only if it has been paid or is payable, by the vendor or a predecessor, and the contract says land tax is adjustable, and then by the amount that would have been payable if at the start of the year the owner owned no other land, the land was not subject to a special trust or owned by a non-concessional company, and any missing separate taxable value is calculated on a proportional area basis. The purchaser provides adjustment figures at least two business days before the date for completion. The vendor confirms them at least one business day before. The Land Tax Act definition was not opened. This is not the clearing of a land tax charge on a certificate. Confirm the printed edition.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Surcharge land tax and first home buyer choice property tax are not adjusted.
2. Other land tax is adjusted only if it has been paid or is payable and the contract says it is adjustable, using the single-holding basis in the clause.
3. The figures dates are two business days and one business day before the date for completion. This is not the charge-clearing obligation.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.
- The Land Tax Act 1956 definition of surcharge land tax was not opened. A later contract edition was not opened.

## Sources

- [Law Society of NSW and REINSW contract, 2022 edition sample, clauses 14.2, 14.4 and 14.5](https://www.lawsociety.com.au/sites/default/files/2022-09/Sample%20with%20watermark_2022%20Land%20Contract_0.pdf) (checked 2026-10-22)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/residential-conveyancing-and-property/check-that-surcharge-land-tax-is-left-out-of-the-adjustment/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*