Land used by charitable organisations (institutions) may be eligible for a land tax exemption or concession if it is:
- Owned by a charitable institution and used exclusively for charitable purposes,
- Owned by a charitable institution, is vacant, and is declared to be held for future charitable use,
- Not owned by a charitable institution, but is used by a charitable institution exclusively for charitable purposes, or
- Leased to a person or body to be used for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities and is available for use for one or more of these activities by members of the public. The proceeds derived from leasing by the owner must be applied exclusively for charitable purposes
Your application must include a written request and supporting documentation. Please include a contact name and street address so we can contact you.
Gather required information
Please provide the following details (as applicable) about the land and the organisation that uses it:
- Property address,
- Who uses the land,
- What the land is used for,
- The date the charitable usage of the land commenced,
- Details of any commercial ventures, including the address and use of any land owned or leased by the organisation,
- Details of exemptions previously granted by us. If the aims and objectives have changed since the last approval, you must advise us and provide new documentation,
- Details of any relevant information on exemptions granted by other states, territories or the Commonwealth
Additionally, please provide copies of the following documents (as applicable) as supporting evidence:
- The relevant land tax assessment(s) showing customer number, assessment number and assessment year(s),
- The current constitution, rules or trust deed of the charitable organisation (these documents are collectively referred to as governing rules). These governing rules must demonstrate that:
- the owner of the land is a non-profit organisation,
- the assets and income of organisation will be applied solely towards promotion or furtherance of its objectives,
- private benefits cannot be conferred to individuals, and
- if the organisation is wound up, then any assets will be distributed to another charitable organisation
- Financial statements for the current and previous financial years of the organisation using the land,
- Promotional material such as pamphlets, newsletters and brochures evidencing the services provided and activities undertaken by your charitable organisation,
- Documents evidencing the commercial ventures conducted on any land owned or leased by the organisation,
- Previous letters or communication from us, granting you an exemption (if the aims and objectives have changed since the last approval, you must advise us and provide new documentation),
- Letters or other communication from other states, territories or the Commonwealth granting a similar exemption,
- The lease agreement if the land is leased to another charitable organisation, and
- If the land is vacant, a declaration from the charitable organisation that the vacant land that is held for future charitable use
Complete your application
Complete your application by writing a letter that states you are seeking an exemption under s74 of the Land Tax Act 2005. In your letter, you must indicate which of the following applies to your circumstances:
- A charitable institution owns the land and it is used exclusively for charitable purposes,
- A charitable institution owns vacant land, which is declared to be held for future charitable use,
- Land you own is used by a charitable institution exclusively for charitable purposes, or
- Land you own is leased to a person or body to be used for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities and is available for use for one or more of these activities by members of the public
The letter must be signed by the owner of the land, or an authorised representative of the charitable organisation.
Submit your application
Your application must include all of the details and supporting documents identified above that apply to your situation.
Submit your written application via one of the following methods:
Scan and email to email@example.com, with the subject line “Land tax exemption for charitable organisation/institution”
State Revenue Office
GPO Box 1641
MELBOURNE VIC 3001
We will assess your application based on the information provided to us at the time of submission. We will contact you if additional information is required in order to assess your eligibility.
The outcome of your application will be advised in writing when a decision has been made.
If while awaiting our decision, your land tax is due for payment in full or by instalment, you should pay that amount on time.
Note: If you have received an assessment and don’t dispute the tax payable on certain properties or period(s) of time, you may be able to negotiate to provisionally pay just that amount while your application is being processed. If this is the case, you should include this information in your application for an exemption.