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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:
  • Notify the Commissioner of State Revenue of errors and omissions in your assessment

 

image_descriptionLTX-Form-11 SmartForm

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 on 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

You can claim that a property is your principal place of residence (PPR) if you satisfy the requirements for this exemption. You will need to know:

  • The property details,
  • The date you started residing in the property, and
  • The date of the certificate of occupancy if your residence was constructed within the past two years

If a business activity is conducted on part of your PPR, you will need to provide supporting information on:

  • Total area of the property and the area used exclusively for business purposes,
  • Total annual income derived from the business activity,
  • Total number of paid employees employed by the business (excluding family members), and
  • Date the business activity commenced on the property

Where a substantial business activity is conducted on the land being used as a PPR, an exemption will only apply to the portion of land used for residential purposes by the individual owner, resident vested beneficiary or the person with the right to reside.

Claim a primary production land tax exemption

You can claim that a property is used as primary production land (PPL) if you satisfy the requirements for this exemption. You will need to know:

  • The property details, and
  • The date primary production commenced on the property

Notify us of sold land

​You can update your land ownership details and remove the details of any land you have sold. You will need to know the date settlement took place, or possession was given. 

Penalty for errors and omissions

You must notify the SRO, within 60 days of the issue date of your assessment, of errors or omissions in your assessment, such as 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 assessment errors or omissions you may be liable to penalty tax.

More about errors and omissions

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 as negotiated with us.

What if my assessment is not amended?

There is no legislative right of review or 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 objection form.

More about amendments and objections to your tax assessment

Bank account details

We refund overpayments via electronic funds transfer (EFT). By providing your bank details any overpayment resulting from an amendment can be refunded. Before any refunds can be paid you must have no other outstanding land tax liabilities.

Land taxpayer representatives

Land taxpayer representatives must complete and lodge the Change of contact details form (GEN Form 03) with evidence of their authority to act from the taxpayer. Without this form, the refund cannot be processed.