Non-aggregation of primary production land

Circumstances/Transactions:

Transfers in respect of an estate in land referred to in sections 65, 66 or 67 of the Land Tax Act 2005 are not to be aggregated if the land continues to be used for primary production.

Evidence:

1. Copies of contracts of sale for all of the properties entered into within 12 months of each other, which give effect to or arise from what is, substantially, one arrangement relating to all of the items or parts of the dutiable property.
2. The Digital Duties Form must be used for all contracts or agreements for land transfer duty in Victoria.

Complete a Digital Duties Form.