Trustee to nominate a PPR/subsequent PPR beneficiary

Background information

If a trust has nominated a principal place of residence (PPR) beneficiary the trustee may receive a land tax concession. This depends on the type of trust.  

As a trustee of a trust, you may choose to notify us of a nomination of a: 

• PPR beneficiary of a discretionary trust or unit trust scheme 
• subsequent PPR beneficiary of a discretionary trust or unit trust scheme. 

The concession applies from the tax year that you lodge it. If you have already paid land tax for that year, you may be eligible for a refund.  

Please note: 

• You can only nominate one PPR beneficiary per trust. 
• The nominated PPR beneficiary must use the land as their PPR and must not pay rent to the trustee. 
• If the beneficiary stops using the land as their PPR, you must notify us. 

Refer to PPR exemptions for more information. 

Step 1: Gather required information

To complete the nomination you will need the following:

• details of the trust, including Australian Company Number (ACN)/Australian Business Number (ABN) number
• the purpose of the nomination
• details of the PPR beneficiary and the relevant land
• the date the beneficiary started occupying the land as their PPR
• any business activity conducted at the property.

Step 2: Complete and lodge your nomination form

Complete the form and select 'Submit" to lodge your nomination.

Complete the nomination form (LTX-Trust-19)

Next steps

We will contact you in writing about the outcome of your nomination.

If the nominated PPR beneficiary dies, or stops using or occupying the land as their PPR, you must notify us in writing within one month. Penalties can apply if you don't.

If another beneficiary then uses the land as their PPR, notify us by making another nomination.-