Apply for a primary production land (PPL) exemption
How you apply and the information you must provide depends on whether the land is:
- wholly outside greater Melbourne
- wholly or partly in greater Melbourne but not in the urban zone
- wholly or partly in greater Melbourne and in an urban zone
- being prepared for primary production.
Apply via My Land Tax
If you believe your land qualifies for a PPL exemption, please apply online via My Land Tax.
If you are already registered for My Land Tax, log in using your email address and password. If you are using My Land Tax for the first time, you must register.
From the My Land Tax homepage, select the ‘Manage properties’ tab, then select ‘I farm here and want to apply for a primary production land exemption’ from the ‘Manage property’ drop-down menu next to the relevant land. You will be asked a series of questions about how the land is used to help us assess whether you are eligible for the exemption.
Once you complete your application, you can track its progress in My Land Tax by selecting the ‘Track submissions’ tab on the homepage.
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Land wholly outside greater Melbourne
If your land is outside greater Melbourne and you believe you qualify for an exemption, apply via My Land Tax following the steps specified above. We will contact you if we need more information.
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Land wholly or partly in greater Melbourne but not in an urban zone
If your land is located in greater Melbourne and not within an urban zone and you believe you qualify for an exemption, you must apply via My Land Tax or in writing and provide:
- evidence and details of certification of the relevant primary production activity (eg. National Livestock Identification Service (NLIS), Property Identification Code (PIC) etc)
- the date the primary production activity commenced
- the type of primary production activity conducted on the land
- evidence of sales of any primary production activity
- details of the person carrying out the primary production activity on the land
- evidence of the:
- number of stock carried on and off the land if applicable, and/or
- volume of harvested produce if applicable
- copy of lease agreement(s) with primary producer(s) leasing the land for primary production activities, if applicable.
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Land wholly or partly in greater Melbourne and in an urban zone
If your land is within greater Melbourne and in an urban zone and you believe you qualify for an exemption, you must apply via My Land Tax or in writing. Your application must be supported by the information and documents set out in Revenue Ruling LTA-011.
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Land is being prepared for primary production
If you want to claim an exemption for land being prepared for use primarily for primary production which will later qualify for a PPL exemption, please write to us and provide:
- the date the land started being prepared for use as primarily for primary production
- the type of primary production activity which the land is being prepared for
- details of the preparatory activities being conducted on the land
- information regarding the person/s carrying out the preparatory activities.
Last modified: 10 April 2024
News and updates
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3 December 2024
State Taxation Further Amendment Act 2024
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20 November 2024
State Revenue Office 2023–24 Annual Review is now available
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30 September 2024
More property tax seminars added this October
