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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: 

You need to write to us to apply for exemptions related to: 

Recently built or renovated homes used as a PPR 

In My Land Tax, you will be asked for:

  • Property address.
  • Names of all owners living at the property.
  • Mailing address.
  • Certificate of occupancy or certificate of final inspection issue date.         
  • 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.

You can find out more and apply for this refund online

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.

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:

The right to reside under a will or testamentary instrument 

Write to us and provide:

Life estate under a will  

Write to us and provide:

Deceased estate

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: 

Absence

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.

Owner 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.

Apply 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
Last modified: 21 January 2020
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