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LTX-Form-23

This form should be completed by landlords and commercial owner-occupiers who are applying for:

We may accept a late application if we are satisfied that you could not reasonably have applied before the closing date for reasons beyond your control. Late applications must be lodged:

  • by 30 September 2021 for 2020 land tax relief, and
  • by 31 December 2021 for 2021 land tax relief.

If you lodge a late application, 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 Small Business Commissioner or a proceeding at the Victorian Civil and Administrative Tribunal).
  • Where we did not issue your 2020 assessment before 31 March 2021 or where we did not issue your 2021 assessment before 30 June 2021.
  • Where you were unable to lodge your application by 31 March 2021 or 30 June 2021 due to:
    • Fires, floods or other natural disasters.
    • Unavailability of key personnel due to sudden resignation, ill-health or death.
    • Computer system breakdowns, including third party systems.

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

You can lodge a late application using the SmartForm below.

A separate application must be made for each land tax year 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: 22 July 2021
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