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If you own land in Victoria, you may have to pay land tax.

When you acquire land in Victoria you are required to lodge a Notice of Acquisition (NOA) with Land Use Victoria

A notice of acquisition is automatically generated and sent to Land Use Victoria when the transfer is completed within an Electronic Lodgement Network Operator (ELNO). 

The notice of acquisition does not need to be printed and sent to Land Use Victoria or the State Revenue Office as they automatically receive the information via the electronic conveyancing process.

The notice of acquisition must also be provided to councils and other relevant rating authorities. When generated via electronic conveyancing, it needs to be printed from within the electronic lodgement network operator and sent to these parties.

If you have sold your property, you need to lodge a notice of disposition with the relevant water authority. Do not lodge it with us or Land Use Victoria as it will not be actioned.  

If you are acquiring land on trust, you need to lodge a notice of trust acquisition with us within one month of acquiring land.

Paper conveyancing

For paper conveyancing transactions, a notice of acquisition is required to be completed and lodged with the Land Use Victoria within one month of acquiring land or penalties may apply. As with electronic conveyancing, the notice of acquisition must also be provided to councils and other relevant rating authorities. 

The notice of acquisition can be completed online. You need to print and sign two copies. 

1

Gather required information

The following information is needed to complete the Notice of Acquisition of an Interest in Land (LTX-Form 01), but refer to the form for specific instructions:

  • Full contact details of the seller (all parties that were registered on title whether individuals, trusts or companies).
  • Full contact details of the buyer (all parties to be registered on title whether individuals, trusts or companies. If the buyer is an individual, provide their date of birth, future contact details and indicate whether the property will be used as their principal place of residence.
  • Details of the title (refer to the certificate of title, plan of the property, transfer of land documentation, and council rate notice).
  • Details of the transaction.
     
2

Access and complete the notice

The notice can be completed online. You need to print and sign two copies. 

Lodge one copy, along with the transfer of land form, with Land Use Victoria, and send the other copy to the relevant council. You do not lodge the notice with us because Land Use Victoria sends the information to us. 

Complete the form

3

Lodge your notice

More information about lodging a paper notice of acquisition can be found on Land Use Victoria’s website.

Mail or deliver one notice of acquisition, together with the transfer of land form, to:

Land Use Victoria
2 Lonsdale Street
Melbourne VIC 3000

Send the other copy to the relevant council. 

Next steps

If the land you acquired is not your principal place of residence (your primary home), land tax may apply.

There are various exemptions from land tax, including for land used in primary production, rooming houses and charitable institutions.