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The State Revenue Office 2023–24 Annual Review is now available.

This ruling replaces LTA-006 to provide detailed guidance on the activities that constitute preparation of land for use primarily for primary production, identify the factors the Commissioner will consider in exercising his discretion to extend the

Examples for existing participants on payments and ownership changes.

This ruling provides guidance on the meaning of the term "consideration" under s7(1)(b)(v) and (va) of the Duties Act 2000 and explains what factors are taken into account in determining whether consideration has been paid or agreed to be paid for

Check if you qualify for a land transfer duty exemption.

This ruling explains the factors set out in s62(2) of the Land Tax Act 2005 which must be taken into consideration in determining whether substantial business activity occurs on land used as a principal place of residence (PPR). Land tax isn't

Preamble The Land Tax Act 2005 (the Act) imposes land tax on all taxable land in Victoria each year unless an exemption or concession applies. Depending on the location of the land, Division 2 of Part 4 the Act exempts land that is used primarily

Steps to apply for an exemption for farming land.

Check eligibility and how the temporary concession applies.

Explore duty implications for superannuation borrowing structures.