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This video explains the PPR exemption where a person is temporarily absent from their principal place of residence due to interstate or overseas work assignments, or where the owner has lost the ability to live independently.


Did you know that everyone who owns land in Victoria is automatically registered for land tax? However, only a small percentage of these owners receive an assessment for land tax because the property you live in as your principal place of residence is exempt.

It is quite common for land owners to move away from their principal place of residence to a different location for a period of time.  A common scenario is that the owner needs to relocate for work interstate or overseas.

Another reason is that the owner may have to move to a residential care facility, hospital or to reside with a carer because they have lost the ability to live independently and require full time care.

In these situations, the principal place of residence exemption can continue on the property even though the owner isn’t living there. It is however important to be aware that in certain circumstances the temporary absence provisions do not apply.

A common misconception is that people can rent their property out for the period of their absence and still keep the principal place of residence exemption. In fact, there are limitations on rental arrangements during the period of absence. The owner cannot rent out the property for  6 months or more while they are absent. If the property is rented for longer than this the exemption doesn’t apply and the property becomes assessable for land tax for that year.

In order to keep the exemption, the absence must be temporary in nature and the owner must return to their home within 6 years (and must have been residing in the property for a minimum of 6 months prior to the absence.

The temporary absence exemption will not apply if you reside in another property that you own either in Victoria, interstate or overseas.

Further information regarding the temporary absence provisions can be found on our website at If you have any further questions, give us a call on 13 21 61.

Last modified: 13 September 2019
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