Section 83 – Landholder Acquisition Statement

About this form

Use this form to notify us of a relevant acquisition in a landholder with Victorian land holdings valued at $1 million or more.

For a step-by-step guide to lodging the statement and paying duty, see Lodge and pay landholder duty.

The form can be completed by:

• the person who made the relevant acquisition in the landholder
• the landholder
• the trustee if the landholder is a unit trust scheme
• an authorised representative acting on behalf of any of the above.

You must lodge the form within 30 days of the relevant acquisition. Penalty tax and interest may apply if you lodge or pay late.

When you submit the form, we will email a copy to the email address you provide. 

You can save the form and return to it later using your tracking code and the answer to your security question.

For information about your obligations see:

• Understanding landholder duty
• Relevant acquisitions
• Relevant acquisition obligations
• Landholder definitions

Get these details ready

The following documents and information must accompany the acquisition statement: 

• A full copy of the share/unit sale agreement or other agreement(s) relating to the relevant acquisition disclosed in the statement. If requesting a lesser interest to be determined for the acquisition of an economic entitlement or control, provide full details of the basis for the request, including all supporting documents. 
• Details of how the value of the land holdings has been estimated. For each of the landholder’s Victorian land holdings, provide details of the nature, interest and address of each land holding. Include a copy of the current municipal rate notice and any valuation prepared by an accredited valuer. 
• The financial statements and fixed asset register for the landholder and any linked entities for the year before the relevant acquisition occurred. 
• If applicable, copies of all uncompleted agreements for the sale or purchase of land at the date of the relevant acquisition. 
• If a claim for a reduction of duty has been made under section 89A of the Duties Act 2000, copies of the stamped instrument(s) evidencing the payment of duty.
• If you are claiming a corporate reconstruction or consolidation concession, also provide: 
  • constitutions and ASIC extracts (or the foreign equivalent, if the corporation is registered overseas) for all relevant companies in the corporate group
  • trust deeds (with all amending deeds) and unit registers for all relevant unit trust schemes in the corporate group
  • a diagram of the corporate group structure before and after the relevant acquisition, showing the ownership structure and percentage holding of each relevant entity within the corporate group. 
• Additional documentation for corporate consolidations only: 
  • Evidence of the ownership of interests in the former and new head entities immediately before and after the interposition of the new head company. 
  • A statutory declaration by the directors of the new head company attesting that the relevant acquisition was effected solely for the purposes of a corporate consolidation. 

Additional information for commercial and industrial property tax land

If your relevant acquisition arises from an agreement or arrangement entered into on or after 1 July 2024 and the landholder's land holdings include commercial or industrial property with a qualifying use and/or a claim for a reduction is being made under section 89FA or 89FAB of the Act, you must also provide the following:

• The date of the agreement or arrangement that gave rise to the relevant acquisition. 
• The address and Australian Valuation Property Classification Code for each relevant land holding, including the volume and folio numbers to all the certificates of title that comprise each land holding. Alternatively, you can provide a copy of the most recent rates notice relating to each relevant land holding. 
• If a claim is being made under section 89FA or section 89FAB of the Act, details of the entry transaction. Alternatively, you can provide a copy of the property clearance certificate(s) issued in respect of the relevant land holdings confirming they are already tax reform scheme land.

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