There is various information on when to claim land tax as a tax deduction for a rental property. The SRO website says you claim it when the land tax is incurred. However there is an ATO response to a similar question on 9/7/2024, which specifically states that land tax is a rental property expense and you claim it in the year you paid it. Can the ATO please clarify when to claim?
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You should provide a link to the response. See below on how land tax is specifically treated as a rental deduction.
Common property expenses | Australian Taxation Office
"Include the deduction in the income year the liability relates to, not the year you pay it."
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