Financial Dictionary - L

Article Index

Land Tax

a State Government tax charged to the owners of any property over a stipulated value, unless it is their principal place of residence.

Land Transfer Registration

a State Government tax assessed on the selling price of the property.

Lease

a document granting a period of tenancy of a property under specific terms and conditions.

Liabilities

someone's debts or obligations.

Lien

the right to hold property as security against a debt or loan.

Line of Credit

a flexible loan arrangement with a specified ceiling to be used at a customer's discretion.

Loan Security Duty

mortgage stamp duty.

Loan to Valuation Ratio

(LVR) the ratio of the amount lent to the valuation of the security (usually the house).