Respond to a land tax principal place of residence investigation

Step 1: Understand the investigation process

When we write to you about a principal place of residence investigation into land you own, we will ask you for specific information.

Your cooperation will help us:

• complete the investigation as quickly as possible
• may help reduce any penalties which may result.

The letter or email we send you will include:

• the name of your investigator
• your investigator’s contact details
• your investigation case reference number.

Whenever you contact us, use these contact details and quote the investigation case reference number.

Step 2: Gather your information

We will ask you for:

• your residential address, postal address, email and contact number
• information on whether you are:
  • an Australian citizen or permanent resident
  • a New Zealand citizen who was not in Australia:
    • on 31 December of the year before the tax year, or
    • for more than 6 months in total in the year before the tax year
  • if you are none of these, whether you ordinarily reside in Australia and the dates you lived in Australia during the investigation period
• a list of all other Victorian land you owned during the period under investigation, especially if we have not identified this property, including:
  • the names of any other owners
  • the sale and purchase settlement dates
  • whether you hold the land on trust
• details of the trust arrangement, if the land was held on trust
• details of how the land was used, including:
  • whether you lived at any of the properties, and if so what dates
  • whether the land was used for any other activities (with relevant dates)
  • the dates when any property was leased, and details of the lease(s).
• supporting evidence for any claims you make, including:
  • contracts of sale or transfer documents for each property
  • utility bills
  • bank statements
  • insurance policies
  • trust deeds and documents
• any more information you think would be helpful.

Step 3: Send your response

You can respond to us by email or mail. You must respond by the deadline in the letter or email we send you.

We prefer electronic copies of your evidence, but you can send hard-copy documents if an electronic version is not practical.

If you have any questions about how to supply your evidence, contact your investigator.

Address your response to your investigator and quote your investigation case reference number.

Email

To respond by email, use your investigator’s email address at the top of your letter or email.

Mail

To respond by mail:

Investigator’s name
State Revenue Office
GPO Box 1641
Melbourne VIC 3001

Next steps

We will contact you if we need more information.

When we finish our investigation, we will write to you to tell you the outcome.