Hi nonrecourse,
The same applies here as per Vic. I do think the OSR chaps in each state get together and compare notes.....something like "So, how did you weedle more tax out of your Landlord's this year."
We avoid that "aggregated" bombshell.....(is there a worse law for Landlord's ??)....by purchasing each new property in a separate company.
We pay a tiny sum in set up costs each time, plus an irrelevantly small accounting cost every year to separate each company and trust. This then avoids the land tax aggregation law, and means that the Land Tax levied can be fully passed onto the single tenant, as per the single unit land tax component.
With a total Land Tax bill exceeding more than tad this year, we were fortunate to be able to palm over 90% of this off to our Tenants. Obviously (by law) the residential stuff we need to pay ourselves.