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Land Tax
Land Tax Calculators for each state or territory

Renting Out Your Old Home & Building Your Dream Home
The interest on the loan for your new home will not be deductible. Only the interest on the loan to originally purchase your old home will be deductible against the rent. Consider one spouse buying the other spouse's half of the property. The interest on the loan for that half will be deductible. Make sure you apply to the ATO for a ruling first. Explain you have a disagreement as to whether to hold the property or not so one is buying it from the other. Ask the ATO to confirm they would not see this as an arrangement with a tax benefit being the dominant purpose. Quote ID 2001/79 in your ruling request.
Please seek advice on your particular circumstances before acting on this information.