On 24 June 2025, the State Taxation Acts Amendment Act 2025 (Vic) received Royal Assent. This legislation introduces an exemption into the Land Tax Act 2005 for victim-survivors of family violence who leave their principal place of residence (PPR).
Generally, the land you own and occupy as your home is your PPR and is exempt from land tax.
When you change how you use your PPR, your eligibility for the exemption can be affected.
If you have experienced or are experiencing family violence, and this has led to you being absent from the property you previously occupied as your home, you may be eligible for an exemption from land tax for up to 6 years if the following conditions are met:
- The land must be owned solely or jointly by you.
- The land was exempt as your PPR or used as your PPR for at least 6 consecutive months prior to your absence.
- You left your PPR due to family violence.
- No income has been derived from the land (or you can demonstrate that you did not receive any income that was derived from the land).
- You are not entitled to another PPR exemption during the same period.
The legislation refers to the definition of ‘family violence’ in the Family Violence Protection Act 2008. It refers to behaviour by a person towards a family member if that behaviour is abusive (for example, physical, sexual, emotional or economical abuse), threatening, coercive or controlling in some other way that presents a risk to safety. It also includes where a child hears, sees or is otherwise exposed to such behaviour.
Apply for an exemption/relief
An exemption is available under the legislation for the 2026 land tax year onwards, for up to 6 years from the date of absence. For prior years, ex gratia relief may be available. In both circumstances, the requirements are the same.
To apply for an exemption and/or ex gratia relief, or if you would like to discuss your specific circumstances and the availability of relief for prior years, please write to us (select the ‘Family and domestic violence’ category) or contact us by phone.
Documents required to support your application for an exemption or ex gratia relief could include:
- medical documents
- court documents
- police statements/reports.
Access support
If you or someone you know needs help, there are a wide range of family violence support services available.
