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Land used by charitable organisations (institutions) may be eligible for a land tax exemption or concession if it is:

  • Owned by a charitable institution and used exclusively for charitable purposes,
  • Owned by a charitable institution, is vacant, and is declared to be held for future charitable use, or
  • Not owned by a charitable institution, but is used by a charitable institution exclusively for charitable purposes.

The owner of the land must apply for this exemption in writing with supporting documentation. Please include a contact name, telephone number and address so we can get in touch with you.

1

Gather required information

Please provide the following details, as applicable, about the land and the organisation that uses it:

  • Customer number, which you can find on your assessment,
  • Property address,
  • Who uses the land,
  • What the land is used for,
  • The date the charitable use of the land started, 
  • Details of any commercial ventures, including the address and use of any land owned or leased by the organisation,
  • Details of exemptions previously granted by us. If the aims and objectives have changed since the last approval, you must advise us and provide new documentation, 
  • Details of any relevant information on exemptions granted by other states, territories or the Australian Government. 

Also provide copies of the following documents, as applicable, as supporting evidence:

  • The current constitution, rules or trust deed of the charitable organisation (these documents are collectively referred to as governing rules). These governing rules must demonstrate that: 
    • the owner of the land is a non-profit organisation,
    • the assets and income of organisation will be applied solely towards promotion or furtherance of its objectives,
    • private benefits cannot be conferred to individuals, and 
    • if the organisation is wound up, then any remaining assets will be distributed to another charitable organisation.
  • Financial statements for the current and previous financial years of the organisation using the land.
  • Promotional material such as pamphlets, newsletters and brochures evidencing the services provided and activities undertaken by your charitable organisation.
  • Documents evidencing the commercial ventures conducted on any land owned or leased by the organisation.
  • Previous letters or communication from us, granting you an exemption. If the aims and objectives have changed since the last approval, you must advise us and provide new documentation. 
  • Letters or other communication from other states, territories or the Australian Government granting a similar exemption. 
  • The lease agreement if the land is leased to a charitable organisation.
  • If the land is vacant, a declaration from the charitable organisation that the vacant land is held for future charitable use.
2

Complete your application

Complete your application by writing a letter stating you are seeking an exemption under s74 of the Land Tax Act 2005. In your letter, you must indicate which of the following applies to your circumstances:

  • A charitable institution owns the land and it is used exclusively for charitable purposes.
  • A charitable institution owns vacant land, which is declared to be held for future charitable use.
  • Land you own is used by a charitable institution exclusively for charitable purposes. 

 

3

Submit your application

Your application must include all of the details and supporting documents identified above that apply to your situation. 

Submit your written application via: 

  • Email with the subject line 'Land tax exemption for charitable organisation/institution', or

  • Mail to:
    State Revenue Office
    GPO Box 1641
    MELBOURNE VIC 3001

Next steps

We will assess your application based on the information provided to us at the time of submission and contact you if additional information is required to assess your eligibility.  

We will write to you with the outcome of your application when a decision has been made.

If your land tax is due for payment in full or by instalment while you are waiting for our decision, you should pay that amount on time

Note: If you have received an assessment and don’t dispute the tax payable on certain properties or period(s) of time, you may be able to negotiate to provisionally pay just that amount while your application is being processed. If this is the case, you should include this information in your application for an exemption.