A land tax absentee owner surcharge applies to Victorian land owned by an absentee person.
If you are an absentee owner at 31 December, you must tell us before 15 January of the following year.
Once you have notified us that you are an absentee owner via our Absentee Owner Notification Portal, your land tax assessments will include the absentee owner surcharge. We assume that your absentee owner status is current and apply the absentee owner surcharge unless you notify us otherwise.
Confirm your absentee owner status
An absentee person is one of the following:
Each of these terms has a specific meaning. Refer to each term for more information and to see if the absentee owner surcharge applies to you.
Jointly owned land
How the absentee owner surcharge applies to jointly owned land depends on how many of the joint owners are absentee owners.
Land tax groups
Absentee corporations may be part of a land tax group. There are two ways you can notify us:
- A person representing the land tax group (using the land tax group’s customer number) can notify us on behalf of each member of the group.
- Each member of the land tax group can notify us separately.
Do I have to pay the absentee owner surcharge?
Use our online tool to help determine whether you have to pay the absentee owner surcharge.
Gather required information
Once you’ve confirmed absentee owner status, you need the following information to complete your notification:
- your State Revenue Office customer number,
- your assessment number which you can find on your land tax assessment,
- contact name,
- contact email address, and
- mobile number.
Complete and submit your notification
With the above information, log into our portal and fill in your details. The notification should take no more than 10 minutes to complete. Once you are satisfied that your information is correct and complete, please submit your notification.
Once you have submitted your notification you will receive an email confirmation. Please keep this for your records. We will assess you for land tax on the basis of your notification.