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LTX-Form-23

Complete this form if you are a landlord applying for:

Six-month late application period

We may accept a late application within 6 months after the closing date if we are satisfied that you could not reasonably have applied before the closing date for reasons beyond your control.

For 2021 land tax relief (28 July 2021 to 15 January 2022), the 6-month late application period will end on 31 October 2022.

For 2021 land tax relief (1 January 2021 to 28 March 2021) and 2020 land tax relief, the 6-month late application periods have ended.

If you lodge a late application for 2021 land tax relief (28 July 2021 to 15 January 2022) within the 6-month late application period, you must include your reasons for not lodging your application by the closing date, along with relevant supporting evidence.

Reasons beyond your control may include (depending always upon the individual case):

  • where your rent relief agreement is pending the outcome of a formal dispute resolution process (such as a mediation with the Victorian Small Business Commission or a proceeding at the Victorian Civil and Administrative Tribunal)
  • where we did not issue your 2021 assessment before the closing date of 30 April 2022
  • where you were unable to lodge your application by the closing date of 30 April 2022, due to:
    • fires, floods or other natural disasters,
    • unavailability of key personnel due to sudden resignation, ill-health or death, or
    • computer system breakdowns, including third party systems.

Late applications where a rent relief proceeding is at the Victorian Civil and Administrative Tribunal

We may also accept a late application more than 6 months after the closing date, if the reason is that you and your tenant were involved in a rent relief proceeding at the Victorian Civil and Administrative Tribunal. If so, you must lodge your late application within 1 month of the proceeding being resolved.

Late applications

You can lodge a late application using the below SmartForm.

Landlords of properties with multiple tenancies need to download and complete a Multiple Tenancy Schedule to accompany their late application.

A separate application must be made for each period for which you are claiming relief.

How is this form lodged?

This form is completed and lodged online. When you have completed all relevant and mandatory information, please select 'Submit'. The information provided will then be forwarded electronically to the State Revenue Office and you will be directed to a receipt page. Please download and save a copy of the receipt from that page.

Before you start, please review our SmartForm tips to help you complete this form.

form iconLTX-Form-23 SmartForm

Last modified: 2 May 2022
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