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Rulings Land tax - Primary production exemption for land in urban zone

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

Updated: 9 December 2025
Strata apartments and townhouses temporary concession

Check eligibility and how the temporary concession applies.

Updated: 9 December 2025
Less common exemptions and concessions for land tax

Exemptions and concessions that apply in specific cases.

Updated: 5 December 2025
Gifts, Benefits and Hospitality Policy

Managing offers to ensure integrity and avoid conflicts of interest.

Updated: 1 December 2025
Limited recourse borrowing arrangements (custodian trusts and holding trusts)

Explore duty implications for superannuation borrowing structures.

Updated: 10 December 2025
Apply for a charitable land tax exemption

Steps to apply for a charitable land tax exemption.

Updated: 2 December 2025
Exemption for a transfer to a qualifying person with a disability

Check if you qualify for a land transfer duty exemption.

Updated: 25 November 2025
Rulings Land transfer duty - Economic entitlements in relation to land - Key concepts an...

Preamble The economic entitlement provisions in Part 4B of Chapter 2 of the Duties Act 2000 (the Act) apply if a person acquires an economic entitlement in relation to relevant land, other than by a transaction that is already a dutiable transaction

Updated: 9 December 2025