LTX-Form-11

Document last modified: 26 Jul 2017

This form is only to be used to:

  • Update your postal address,
  • Request an amendment to your assessment (if it relates to your principal place of residence, primary production land or land sold on or prior to midnight 31 December in the year preceding the assessment year), or
  • Notify the Commissioner of State Revenue of errors and omissions in your assessment.

 

 

Explanatory notes

Change your postal address

Complete this section if your postal address is different to that on your assessment.

Amending your assessment on certain grounds

Any request to amend your assessment if it relates to your PPR, PPL or land sold prior to midnight 31 December of the year preceding the assessment year, must be returned to the SRO within 60 days of receiving the assessment.

Update your principal place of residence:

PPR - This property is your principal place of residence (Refer to our website for more information about the eligibility requirements for PPR exemption).

Amend your assessment

PPL -This property is used as primary production land (Refer to our website for more information about the eligibility requirements for PPL exemption).

Land Sold - The relevant date for the transfer of a property is the date settlement took place, or possession was given, not the date of contract.

Please note:

The relevant date in each of the above sections is:

  • Date of settlement if sold;
  • Date began occupying the land as if claiming PPR exemption
  • Date commenced Primary Production if claiming PPL exemption

What if my amendment reason is not listed on this form?

Please contact us on 13 21 61.

If I lodge this form do I still have to pay the tax?

Yes. You will be notified in writing when your assessment has been updated. Until then, you are required to pay the full amount by the due date or a provisional amount negotiated with the SRO.

What if my assessment is not amended?

There is no legislative right of review of appeal in respect of a decision not to amend your land tax assessment. However, you may wish to object to your assessment by using the Land Tax Objection Form (Form 2B). Please visit the SRO website sro.vic.gov.au for an explanation of the difference between land tax amendments and objections or to access the Land Tax Objection Form (Form 2B).

Penalty for errors and ommissions

You must notify the SRO of errors or omissions in your assessment within 60 days of the issue date of your assessment if you:

  • Own land that is not included in your assessment
  • Are receiving an exemption for land included in your assessment that is not or is no longer eligible for the exemption.

If you do not notify the Commissioner of such errors or omissions in the assessment, you may be liable to penalty tax.

For the purposes of this section the date means:

  • If you are notifying the Commissioner of land specified as exempt in the assessment that is not exempt – the date the land ceased to be exempt, or
  • If you are notifying the Commissioner of land owned but not included in the assessment – the date of possession of that land.

Bank account details

The SRO refunds overpayments via electronic funds transfer (EFT). By providing your bank details any overpayment resulting from this amendment may be refunded. Before any refunds can be paid you must have:

  • No other outstanding land tax liabilities.
  • Land taxpayers representatives must attach an authority from the tax payer, please use Authorise a Third Party to Accept Correspondence on Your Behalf (LTX Form 13) available on the SRO website. If this form is lodged without an authority from the taxpayer, the refund cannot be processed.