Land held on trust that is used and occupied by a beneficiary as their principal place of residence (PPR) may alter the land tax liability for that land, depending on the type of trust and whether you choose to notify us.

As a trustee of a trust, you may choose to notify us of a nomination of a:

  • PPR beneficiary of a discretionary trust or unit trust scheme, or
  • Subsequent PPR beneficiary of a discretionary trust or unit trust scheme

You may make your nomination at any time, however it will only take affect from the tax year that you lodge it with us. If, for that tax year, you have already paid land tax on the affected land you may be eligible for a refund. 

Please note:

  • You can only nominate one PPR beneficiary per trust,
  • The nomination of a PPR beneficiary will provide a concession (not an exemption) on the amount of tax payable by the trustee on the PPR land,
  • The nominated PPR beneficiary must use the land as their PPR and if they move out you are required to notify this office as the concession will no longer apply

In the case of a unit trust, you should only lodge this nomination where the trustee has not lodged a Notification or Change of Beneficial Interests/Unit Holdings in Land (LTX Trust Form 16).

Please refer to our frequently asked questions and details about PPR exemptions for more information on the PPR beneficiary concession.


Gather required information

You need the following information to complete the Nomination of PPR/Subsequent PPR Beneficiary (LTX Trust Form 17), but refer to the form for specific instructions:

  • Details of the trust, including Australian Company Number (ACN)/Australian Business Number (ABN) number,
  • The purpose of the nomination,
  • Details of the PPR beneficiary and the relevant land,
  • The date the beneficiary commenced occupation of the PPR property, and
  • Any business activity conducted at the property

Complete your nomination form

The nomination can be completed:

  • On screen, printed and signed, or
  • Downloaded as a PDF, printed, completed and signed

Either way, the form must be signed prior to lodgement. If you are completing this form by hand, please use block letters in blue or black ballpoint pen.

Download the nomination


Lodge your nomination


Email the signed and completed form as an attachment to


Mail the signed and completed form to:

State Revenue Office
GPO Box 1641
VIC 3001


State Revenue Office
DX 260090

Next steps

We will contact you in writing to advise you of the outcome of your nomination.

If the nominated PPR beneficiary dies, or ceases to use and occupy the land as their PPR, you must notify us of this change in writing within one month of the event occurring. Penalties can apply if you fail to do so.

If another beneficiary then uses the land as their PPR, you may choose to notify of a subsequent PPR beneficiary by making another nomination.