Generally, when you buy a property, you must complete a Notice of Acquisition (NOA) and lodge it with Land Use Victoria. They will forward the information in the NOA to us. It tells us that you are the owner of the property and, if applicable, that it is your principal place of residence (PPR) so we can apply a land tax exemption.
If you are not receiving an exemption from land tax for your home, you can claim one online via My Land Tax. You must provide the date you moved into the house. You can also use My Land Tax to request:
- an exemption for a recently built or renovated home used as a principal place of residence
- a partial PPR exemption where land is used for business purposes
- a partial PPR exemption where a separate residence is leased.
You need to write to us to apply for exemptions related to:
- land adjoining a PPR
- eligible trustees
- a PPR for a person with a qualifying disability who is an immediate family member of the owner
- the right to reside under a will or testamentary trust
- life estates under a will
- deceased estates
- absences
- owners unable to live independently
- where a PPR is unfit for occupation
- applying as a trustee for a partial exemption or refund for a vested beneficiary
- joint owner leaves jointly owned PPR.
Exemption for a recently built or renovated home used as a PPR
You must apply for this exemption in My Land Tax. You will be asked for:
- property address
- names of all owners living at the property
- mailing address
- planning permit and/or building permit issue date (as applicable)
- certificate of occupancy or certificate of final inspection issue date (as applicable)
- occupancy date.
Where applicable, you will also be asked for details of:
- renovations completed, including receipts and contractor certificates
- business conducted on the property, including start date, areas of property used for the business, annual income from the business and number of paid employees
- income derived from the property at any time before it became your residence
- the timeframe for the completion of the build or renovations, and whether the delay was because of the builder going into liquidation.
Partial PPR exemption where land is used for business purposes
In My Land Tax, you will be asked for:
- total area of the property and the area used exclusively for business purposes
- floor plan of any buildings
- total annual income derived from the business activity
- total number of paid employees employed by the business, excluding family members
- date the business activity started on the property
- any documents which evidence the business activity.
Partial PPR exemption where a separate residence is leased
In My Land Tax, you will be asked for:
- details of the land
- if the land assessed is owned under multiple titles, the title details
- details of the separate residence
- copy of the lease, if relevant.
Land adjoining the PPR
Write to us and provide:
- the date the property became used exclusively for your own benefit and enjoyment
- details, including photos and diagrams, of the land use.
Eligible trustees
Write to us and provide a copy of the:
- trust deed, or
- will, and a completed:
- Deceased Estate Commencement of Administration Land Tax Trust Form 13 (if not already lodged)
- Deceased Estate Completion of Administration Land Tax Trust Form 14 (if applicable and not already lodged).
PPR for a person with a qualifying disability who is an immediate family member of the owner
In My Land Tax, you will be asked for:
- details of the relationship between the landowner and the person with a qualifying disability
- the date the person with a qualifying disability started occupying the land as their PPR
- any documents that evidence that the person with a qualifying disability resides on the land as their PPR
- confirmation that no rent has been paid by or on behalf of the person with a qualifying disability for residing at the land as their PPR
- a copy of a determination from Services Australia or Department of Veterans' Affairs confirming that the person meets the impairment or disability conditions for a special disability trust (please do not contact Services Australia unless you meet all the requirements). The exemption can only apply in the land tax year following the approval date on such a determination. However, where the approval date is in the 2024 calendar year, the SRO will allow the exemption to apply in the 2024 land tax year given this is the first year for this new exemption.
For more information on this exemption, please refer to the PPR exemption page.
The right to reside under a will or testamentary instrument
Write to us and provide:
- the date of the owner's death
- a copy of the will or testamentary instrument granting the right to reside
- the date that the person granted the right to reside started occupying the land
- a completed:
- Deceased Estate Commencement of Administration Land Tax Trust Form 13 (if not already lodged)
- Deceased Estate Completion of Administration Land Tax Trust Form 14 (if applicable and not already lodged).
Life estates under a will
Write to us and provide:
- the date of death of the previous owner
- a copy of the will granting the life estate
- the date that the person granted the life estate started occupying the land
- a completed:
- Deceased Estate Commencement of Administration Land Tax Trust Form 13 (if not already lodged)
- Deceased Estate Completion of Administration Land Tax Trust Form 14 (if applicable and not already lodged).
Deceased estates
To notify us of a deceased estate where the individual owner or the vested beneficiary who was using the land as their PPR has died, write to us and provide:
- the owner's date of death
- a completed:
- Deceased Estate Commencement of Administration Land Tax Trust Form 13 (if not already lodged)
- Deceased Estate Completion of Administration Land Tax Trust Form 14 (if applicable)
- the date on which the deceased person’s interest in the land was vested in another person under a trust, if applicable.
Absences
For absence from a property that was previously your PPR, but from which you are currently absent, write to us and provide:
- the date you originally started occupying the property as your PPR
- the date the absence from your PPR started
- the reason for your absence
- details regarding your intention to reoccupy the property as your PPR
- any rental income derived from the property during your absence
- any documents which evidence the reason for your absence from the land.
Owners unable to live independently
Write to us and provide:
- the date that the owner or vested beneficiary originally started occupying the property as their PPR
- the date that the absence from the PPR started
- the reason for the owner's or vested beneficiary’s absence
- the details, if the owner or vested beneficiary has moved into a hospital or residential care facility or service, of the facility and evidence of their admission into the facility
- the details, if the owner or vested beneficiary has moved in with a carer, details of the health of the owner or vested beneficiary and details of the arrangement, including the assistance provided by the carer.
Where the PPR is unfit for occupation
Write to us and provide:
- details of the event that led to your PPR becoming unfit for occupation
- any documents which evidence the situation, for example, insurance assessments.
Applying as a trustee for a partial exemption or refund for a vested beneficiary
Write to us and provide:
- details of the PPR use of the land if the trustee has notified us that they hold the land for a fixed trust and notified us of the beneficiaries
- details of the beneficial interests if the trustee has not yet notified us that they hold land on trust.
Joint owner leaves jointly owned PPR
Write to us and provide:
- the land’s address
- the name of Joint Owner 1 who has moved out
- the date that Joint Owner 1 first moved into the land
- the date that Joint Owner 1 moved out of the land
- the reason that Joint Owner 1 moved out of the land
- whether Joint Owner 1 expects to resume using and occupying the land as their PPR
- whether Joint Owner 1 is claiming a PPR exemption on a different land
- the name of Joint Owner 2 currently living at the property.
