{"id":"land-tax-act-2005","name":"Land Tax Act 2005","slug":"land-tax-act-2005","collection":"act","jurisdiction":"vic","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":192770,"registerId":"vic-land-tax-act-2005-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1—Preliminary\n\n","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Purposes","content":"\t1 Purposes\n\nThe purposes of this Act are—\n\n(a) to re-enact and modernise the law relating to land tax;\n\n(b) to repeal the **Land Tax Act 1958**;\n\n(c) to amend the **Taxation Administration Act 1997** so that it will apply to the administration and enforcement of land tax;\n\n(d) to make consequential amendments to other Acts.\n\n","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"\t2 Commencement\n\nThis Act comes into operation on 1 January 2006.\n\n","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"\t3 Definitions\n\n(1) In this Act—\n\nS. 3(1) def. of *absentee beneficiary* inserted by No. 26/2015 s. 25, substituted by No. 40/2016 s. 18.\n\n***absentee beneficiary*** means—\n\n(a) a natural person absentee who or an absentee corporation that (not acting in the capacity of a trustee of a trust)—\n\n(i) has a beneficial interest in land subject to a fixed trust; or\n\n(ii) is a unitholder in a unit trust scheme; or\n\n(iii) is a specified beneficiary of a discretionary trust; or\n\n(b) any person who—\n\n(i) has a beneficial interest in land subject to a fixed trust and holds that interest as a trustee of an absentee trust; or\n\n(ii) is a unitholder in a unit trust scheme and holds unitholdings in that unit trust scheme as a trustee of an absentee trust; or\n\n(iii) is a specified beneficiary of a discretionary trust in the capacity as a trustee of an absentee trust;\n\nS. 3(1) def. of *absentee controlling interest* inserted by No. 26/2015 s. 25.\n\n***absentee controlling interest*** has the meaning given in section 3A;\n\nS. 3(1) def. of *absentee corporation* inserted by No. 26/2015 s. 25.\n\n***absentee corporation*** means—\n\n(a) a corporation that is incorporated outside Australia; or\n\n(b) a corporation in which an absentee person has an absentee controlling interest;\n\nS. 3(1) def. of *absentee owner* inserted by No. 26/2015 s. 25.\n\n***absentee owner*** means an absentee person who is an owner of land;\n\nS. 3(1) def. of *absentee owner land tax surcharge* inserted by No. 52/2021 s. 55.\n\n***absentee owner land tax surcharge*** means the surcharge rate of land tax for absentee owners;\n\nS. 3(1) def. of *absentee person* inserted by No. 26/2015 s. 25.\n\n***absentee person*** means—\n\n(a) a natural person absentee; or\n\n(b) an absentee corporation; or\n\n(c) a trustee of an absentee trust;\n\nS. 3(1) def. of *absentee trust* inserted by No. 26/2015 s. 25.\n\n***absentee trust*** means a trust under which at least one absentee beneficiary—\n\n(a) has a beneficial interest in land subject to a fixed trust; or\n\n(b) is a unitholder in a unit trust scheme; or\n\n(c) is a specified beneficiary of a discretionary trust;\n\nS. 3(1) def. of *administration trust* inserted by No. 68/2007 s. 8(2).\n\n***administration trust*** means a trust under which the assets of a deceased person are held by a personal representative, but only during the period ending on the earlier of—\n\n(a) the completion of administration of the deceased estate; or\n\n(b) the third anniversary of the death of the deceased person or the further period approved by the Commissioner under subsection (3);\n\nS. 3(1) def. of *affordable housing* inserted by No. 52/2021 s. 55.\n\n***affordable housing***  has the same meaning as in section 3AA of the **Planning and Environment Act 1987**;\n\nS. 3(1) def. of *alpine resort* inserted by No. 50/2024 s. 37, substituted by No. 48/2025 s. 33.\n\n***alpine resort*** means—\n\n(a) an ***alpine resort*** within the meaning of section 2 of the **Alpine Resorts Act 1983**; or\n\n(b) land located within the boundary of the locality described and referred to as Dinner Plain in a planning scheme that is in force in the Alpine Shire Council;\n\nS. 3(1) def. of *applicable general valuation* repealed by No. 84/2006 s. 8.\n\n***approved*** means approved by the Commissioner;\n\nS. 3(1) def. of *assets* inserted by No. 18/2023 s. 25.\n\n***assets***, in relation to a sub-fund of a CCIV, has the meaning given by section 1233H of the Corporations Act;\n\nS. 3(1) def. of *associated person* inserted by No. 18/2023 s. 25.\n\n***associated person*** has the same meaning as in the **Duties Act 2000**;\n\nS. 3(1) def. of *ASX* inserted by No. 18/2023 s. 25.\n\n***ASX*** means ASX Limited (A.C.N. 008 624 691);\n\nS. 3(1) def. of *Australian citizen or resident* inserted by No. 26/2015 s. 25, amended by No. 48/2025 s. 30(a).\n\n***Australian citizen or resident*** means—\n\n(a) an Australian citizen within the meaning of the Australian Citizenship Act 2007 of the Commonwealth; or\n\n(b) the holder of a permanent visa within the meaning of section 30(1) of the Migration Act 1958 of the Commonwealth; or\n\n(c) a person who ordinarily resides in Australia;\n\nS. 3(1) def. of *AVPCC* inserted by No. 38/2023 s. 31(1).\n\n***AVPCC*** means an Australian Valuation Property Classification Code based on the Valuation Best Practice Specifications Guidelines;\n\nS. 3(1) def. of *beneficiary* inserted by No. 85/2005 s. 22(1)(a), amended by No. 69/2011 s. 30.\n\n***beneficiary*** of a discretionary trust, means (except in Division 2 of Part 4) a person, or a member of a class of persons, in whom, by the terms of the trust, the whole or any part of the trust property may be vested—\n\n(a) in the event of the exercise of a power or discretion in favour of the person (whether or not that power is presently exercisable); or\n\n(b) in the event that a discretion conferred under the trust is not exercised;\n\nS. 3(1) def. of *BTR benefit* inserted by No. 52/2021 s. 55.\n\n***BTR benefit*** means any of the following—\n\n(a) a concession from land tax under section 70J;\n\n(b) an exemption from the absentee owner land tax surcharge under section 70K;\n\nS. 3(1) def. of *BTR development* inserted by No. 52/2021 s. 55.\n\n***BTR development*** has the meaning given in section 70A;\n\nS. 3(1) def. of *BTR special land tax* inserted by No. 52/2021 s. 55.\n\n***BTR special land tax*** means land tax imposed under Division 7 of Part 2;\n\nS. 3(1) def. of *capital improved value* inserted by No. 28/2017 s. 50.\n\n***capital improved value*** has the same meaning as in the **Valuation of Land Act 1960**;\n\nS. 3(1) def. of *chain of trusts* inserted by No. 67/2017 s. 10.\n\n***chain of trusts*** has the meaning given in section 3D;\n\nS. 3(1) def. of *child maintenance land* inserted by No. 85/2005 s. 22(1)(a).\n\n***child maintenance land*** means land held on trust that was transferred to the trustee for the benefit of a beneficiary as the result of a family breakdown within the meaning of section 102AGA of the Income Tax Assessment Act 1936 of the Commonwealth;\n\nS. 3(1) def. of *commercial residential premises* inserted by No. 28/2017 s. 50.\n\n***commercial residential premises*** has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth;\n\nS. 3(1) def. of *common area* inserted by No. 52/2021 s. 55, amended by No. 40/2022 s. 8 .\n\n***common area*** has the same meaning as given in paragraph (a) of the definition of ***common area*** in section 3(1) of the **Residential Tenancies Act 1997**;\n\nS. 3(1) def. of *Common-wealth Super-annuation Act* inserted by No. 85/2005 s. 22(1)(a).\n\n***Commonwealth Superannuation Act*** means the Superannuation Industry (Supervision) Act 1993 of the Commonwealth;\n\nS. 3(1) def. of *concessional trust* inserted by No. 85/2005 s. 22(1)(a), amended by Nos 23/2006 s. 245, 13/2019 s. 221(Sch. 1 item 26).\n\n***concessional trust*** means—\n\n(a) a trust of which each beneficiary is—\n\n(i) a person in respect of whom a guardianship order or an administration order is in force under the **Guardianship and Administration Act 2019**; or\n\n(ii) a person with a disability within the meaning of the **Disability Act 2006**; or\n\n(b) a trust created under an order of the Supreme Court for the benefit of a person under disability;\n\n***controlling interest*** has the meaning given in section 48;\n\nS. 3(1) def. of *corporate collective investment vehicle* or *CCIV* inserted by No. 18/2023 s. 25.\n\n***corporate collective investment vehicle*** or ***CCIV*** has the same meaning as in the Corporations Act;\n\n***corporation*** has the same meaning as in section 9 of the Corporations Act;\n\nS. 3(1) def. of *Council* inserted by No. 40/2014 s. 13(a), amended by No. 9/2020 s. 390(Sch. 1 item 60).\n\n***Council*** has the same meaning as in the **Local Government Act 2020**;\n\nS. 3(1) def. of *discretionary trust* inserted by No. 85/2005 s. 22(1)(a), amended by Nos 76/2012 s. 3, 22/2021 s. 25.\n\n***discretionary trust*** means a trust under which the vesting of the whole or any part of the trust property—\n\n(a) is required to be determined by a person either in respect of the identity of the beneficiaries or the quantum of interest to be taken, or both; or\n\n(b) will occur in the event that a discretion conferred under the trust is not exercised—\n\nbut does not include an excluded trust or unit trust scheme;\n\nS. 3(1) def. of *domestic partner* substituted by No. 12/2008 s. 73(1)(Sch. 1 item 34.1), amended by No. 4/2009 s. 37(Sch. 1 item 16.1).\n\n***domestic partner*** of a person  means—\n\n(a) a person who is in a registered domestic relationship with the person; or\n\n(b) a person to whom the person is not married but with whom the person is living as a couple on a genuine domestic basis (irrespective of gender);\n\nS. 3(1) def. of *electronic instrument* inserted by No. 40/2014 s. 27.\n\n***electronic instrument*** means a registry instrument that is prepared in an electronic form to be lodged electronically for the purposes of land titles legislation by means of an ELN;\n\nS. 3(1) def. of *eligible BTR development* inserted by No. 52/2021 s. 55.\n\n***eligible BTR development*** has the meaning given in section 70B;\n\nS. 3(1) def. of *ELN* inserted by No. 40/2014 s. 27.\n\n***ELN*** means ELN within the meaning of the Electronic Conveyancing National Law (Victoria);\n\nS. 3(1) def. of *equivalent exchange* inserted by No. 18/2023 s. 25.\n\n***equivalent exchange*** has the same meaning as in the **Duties Act 2000**;\n\nS. 3(1) def. of *excluded trust* inserted by No. 85/2005 s. 22(1)(a), amended by Nos 68/2007 s. 8(1), 50/2024 s. 38.\n\n***excluded trust*** means—\n\n(a) a charitable trust;\n\n(b) a concessional trust;\n\n(c) a public unit trust scheme;\n\n(d) a wholesale unit trust scheme;\n\n(da) a trust the sole beneficiary or beneficiaries of which is or are—\n\n(i) a non-profit organisation referred to in section 72; or\n\n(ii) the members of such an organisation;\n\n(e) a trust the sole beneficiary or beneficiaries of which is or are—\n\n(i) a club referred to in section 73 or 73A; or\n\n(ii) the members of such a club;\n\n(g) a trust, for any tax year in relation to which it is a superannuation trust;\n\n***exempt land*** means land that is declared by or under this Act to be exempt land;\n\n***exempt transmission easement*** means a transmission easement that is exempt from land tax under section 87(1)(b);\n\n***exempt transmission easement holder*** means a transmission easement holder who is exempt from land tax on the easement under section 87(1)(a);\n\nS. 3(1) def. of *fifteen year eligibility requirement* inserted by No. 52/2021 s. 55.\n\n***fifteen year eligibility requirement*** means the eligibility requirement specified in section 70B(2);\n\nS. 3(1) def. of *fixed trust* inserted by No. 85/2005 s. 22(1)(a).\n\n***fixed trust*** means a trust that is not an excluded trust, a discretionary trust or a trust to which a unit trust scheme relates;\n\nS. 3(1) def. of *general valuation* inserted by No. 66/2016 s. 3, substituted by No. 67/2017 s. 76, amended by No. 50/2024 s. 96(a)(i).\n\n***general valuation*** has the same meaning as in the **Valuation of Land Act 1960**;\n\n***home unit*** means a building or part of a building that—\n\n(a) is designed for use as a self-contained unit for living purposes; and\n\n(b) is situated on land owned—\n\n(i) by 2 or more persons as tenants in common, each of whom is the registered proprietor under the **Transfer of Land Act 1958** of one or more undivided shares in the whole of the land and is lawfully entitled, by virtue of an agreement between the person or the person's predecessor in title and all other owners of undivided shares in the land or their predecessors in title, to the exclusive right to occupy a specified building or part of a building on the land; or\n\n(ii) by a body corporate in which all issued shares are owned by 2 or more persons, each of whom is lawfully entitled, by virtue of that share ownership, to the exclusive right to occupy a specified building or part of a building on the land and is not required to make any payments of a rental nature for that right;\n\n***joint owners*** means persons—\n\n(a) who own land jointly or in common, whether as partners or otherwise; or\n\n(b) who are deemed by this Act to be joint owners;\n\n***land*** includes—\n\n(a) all land and tenements;\n\n(b) all interests in land;\n\nS. 3(1) def. of *land titles legislation* inserted by No. 40/2014 s. 27.\n\n***land titles legislation*** has the same meaning as in section 5 of the **Electronic Conveyancing (Adoption of National Law) Act 2013**;\n\nS. 3(1) def. of *liabilities* inserted by No. 18/2023 s. 25.\n\n***liabilities***, in relation to a sub-fund of a CCIV, has the meaning given by section 1233L of the Corporations Act;\n\nS. 3(1) def. of *listed trust* inserted by No. 85/2005 s. 22(1)(a).\n\n***listed trust*** has the same meaning as in the **Duties Act 2000**;\n\nS. 3(1) def. of *LSE* inserted by No. 18/2023 s. 25.\n\n***LSE*** means the London Stock Exchange;\n\nS. 3(1) def. of *member* inserted by No. 18/2023 s. 25.\n\n***member***, in relation to a sub-fund of a CCIV, has the same meaning as in paragraph (c) of the definition of that term in the Corporations Act;\n\n***mortgage*** means—\n\n(a) a security by way of mortgage or charge over land; or\n\n(b) a security by way of a transfer of land held in trust to be sold and redeemable before the sale, except if the transfer is for the benefit of creditors who accept it in full satisfaction of debts owed to them; or\n\n(c) a transfer, assignment or disposition of any estate or interest in land that is apparently absolute but intended only as a security; or\n\n(d) an instrument that, on the deposit of documents of title to land, authority to control title or a pledge to provide that control, becomes a mortgage or evidences the terms of a mortgage;\n\nS. 3(1) def. of *municipal district* inserted by No. 40/2014 s. 13(a), amended by No. 9/2020 s. 390(Sch. 1 item 60).\n\n***municipal district*** has the same meaning as in the **Local Government Act 2020**;\n\nS. 3(1) def. of *natural person absentee* inserted by No. 26/2015 s. 25, substituted by No. 48/2025 s. 30(b).\n\n***natural person absentee*** means a natural person who—\n\n(a) is not an Australian citizen or resident; and\n\n(b) was absent from Australia—\n\n(i) on 31 December in the year immediately preceding the tax year; or\n\n(ii) for a total period of at least 6 months in the year immediately preceding the tax year;\n\nS. 3(1) def. of *nominated beneficiary* inserted by No. 85/2005 s. 22(1)(a).\n\n***nominated beneficiary*** of a discretionary trust, means a person nominated under section 46F;\n\nS. 3(1) def. of *nominated PPR beneficiary* inserted by No. 85/2005 s. 22(1)(a).\n\n***nominated PPR beneficiary*** means a person nominated under section 46H;\n\nS. 3(1) def. of *non-rateable leviable land* inserted by No. 40/2014 s. 13(a), amended by No. 16/2025 s. 22(3).\n\n***non-rateable leviable land*** has the same meaning as in the **Emergency Services and Volunteers Fund Act 2012**;\n\nS. 3(1) def. of *non-rateable non-leviable land* inserted by No. 66/2016 s. 3.\n\n***non-rateable non-leviable land*** has the same meaning as in the **Valuation of Land Act 1960**;\n\nS. 3(1) def. of *non-residential use* inserted by No. 38/2023 s. 31(1).\n\n***non-residential use*** means a land use described in an AVPCC in the following ranges—\n\n(a) 210 to 299;\n\n(b) 310 to 399;\n\n(c) 410 to 499;\n\n(d) 510 to 599;\n\n(e) 610 to 699;\n\n(f) 710 to 799;\n\n(g) 810 to 899;\n\n(h) 910 to 999;\n\nS. 3(1) def. of *non-residential zone* inserted by No. 38/2023 s. 31(1).\n\n***non-residential zone*** means a zone listed in Schedule 2C;\n\nS. 3(1) def. of *NYSE* inserted by No. 18/2023 s. 25.\n\n***NYSE*** means the New York Stock Exchange;\n\nS. 3(1) def. of *NZX* inserted by No. 18/2023 s. 25.\n\n***NZX*** means the company registered in New Zealand known as NZX Limited;\n\nS. 3(1) def. of *occupancy date* inserted by No. 52/2021 s. 55.\n\n***occupancy date***, for an eligible BTR development, means the date on which an occupancy permit has been issued in respect of each of the dwellings that comprise the BTR development;\n\nAn eligible BTR development may have more than one occupancy date because of the application of section 70G.\n\nS. 3(1) def. of *occupancy permit* inserted by No. 48/2025 s. 31.\n\n***occupancy permit*** means an occupancy permit issued under Part 5 of the **Building Act 1993**;\n\n***owner***—\n\n(a) of land, has the meaning given in section 10;\n\n(b) of a home unit, has the meaning given in section 12;\n\n***parcel*** of land means any land that is—\n\n(a) contiguous or separated only by a road, railway or other similar area across or around which movement is reasonably possible; and\n\n(b) owned by the same person;\n\nS. 3(1) def. of *personal representative* inserted by No. 68/2007 s. 8(2).\n\n***personal representative*** means a person acting in the capacity of an executor or administrator of a deceased estate;\n\nS. 3(1) def. of *planning scheme* inserted by No. 38/2023 s. 31(1).\n\n***planning scheme*** means a planning scheme in force under the **Planning and Environment Act 1987**;\n\nS. 3(1) def. of *post-2006 land* inserted by No. 85/2005 s. 22(1)(a).\n\n***post-2006 land***, in relation to a trust, means land that became subject to that trust on or after 1 January 2006;\n\nS. 3(1) def. of *pre-2006 land* inserted by No. 85/2005 s. 22(1)(a).\n\n***pre-2006 land***, in relation to a trust, means land that was subject to that trust at midnight on 31 December 2005;\n\nS. 3(1) def. of *principal beneficiary* inserted by No. 46/2019 s. 15.\n\n***principal beneficiary***, of a special disability trust—\n\n(a) has the meaning given in section 1209M(1) of the Social Security Act, in the case of a special disability trust within the meaning of section 1209L of that Act; or\n\n(b) has the meaning given in section 52ZZZWA(1) of the Veterans' Entitlements Act, in the case of a special disability trust within the meaning of section 52ZZZW of that Act;\n\n***principal place of residence*** includes sole place of residence;\n\n***public sector superannuation authority*** means a public body within the meaning of the **Financial Management Act 1994** that is required to submit an annual report under Part 7 of that Act in relation to a public sector superannuation fund;\n\n***public statutory authority*** means a public statutory body constituted under an Act but does not include a public sector superannuation authority;\n\nS. 3(1) def. of *public unit trust scheme* inserted by No. 85/2005 s. 22(1)(a), amended by No. 52/2021 s. 64(1)(a).\n\n***public unit trust scheme*** means—\n\n(a) a listed trust; or\n\n(b) a widely held trust; or\n\n(c) a registered declared public unit trust scheme (within the meaning of the **Duties Act 2000**);\n\nS. 3(1) def. of *rateable land* inserted by No. 40/2014 s. 13(a).\n\n***rateable land***  has the same meaning as in the **Local Government Act 1989**;\n\nS. 3(1) def. of *referable* inserted by No. 18/2023 s. 25.\n\n***referable***, in relation to a sub-fund and a share in a CCIV, has the meaning given by section 1230(1) of the Corporations Act;\n\nS. 3(1) def. of *registry instrument* inserted by No. 40/2014 s. 27.\n\n***registry instrument*** has the same meaning as in section 4(1) of the **Transfer of Land Act 1958**;\n\n***related corporations*** has the meaning given in section 47;\n\n***relative*** in relation to a person means—\n\n(a) a spouse or domestic partner of the person;\n\n(b) a lineal ancestor or lineal descendant of the person or of the spouse or domestic partner of the person;\n\n(c) a brother or sister, or child of a brother or sister, of the person or of the spouse or domestic partner of the person;\n\n(d) a spouse or domestic partner of a child of the person;\n\n(e) a spouse or domestic partner of a brother or sister of the person;\n\nS. 3(1) def. of *renter* inserted by No. 52/2021 s. 55.\n\n***renter*** has the same meaning as in section 3(1) of the **Residential Tenancies Act 1997**;\n\nS. 3(1) def. of *residential care facility* inserted by No. 28/2017 s. 50.\n\n***residential care facility*** has the meaning given in section 76(4);\n\nS. 3(1) def. of *residential rental agreement* inserted by No. 52/2021 s. 55.\n\n***residential rental agreement***  has the same meaning as in section 3(1) of the **Residential Tenancies Act 1997**;\n\nS. 3(1) def. of *residential service* inserted by No. 23/2022 s. 23.\n\n***residential service*** has the same meaning as in section 3(1) of the **Disability Act 2006**;\n\nS. 3(1) def. of *retirement village* inserted by No. 28/2017 s. 50.\n\n***retirement village*** has the meaning given in section 78(3);\n\nS. 3(1) def. of *return date* amended by Nos 94/2009 s. 33(1)(a), 69/2011 s. 34(2), 50/2024 s. 96(a)(ii).\n\n***return date***, in relation to a valuation, is the date on which the valuation is returned to the Valuer-General by the person who carried it out;\n\nS. 3(1) def. of *SDA enrolled dwelling* inserted by No. 23/2022 s. 23, amended as *SDA dwelling* by No. 9/2023 s. 258(1).\n\n***SDA dwelling*** has the same meaning as in section 3(1) of the **Residential Tenancies Act 1997**;\n\nS. 3(1) def. of *SDA provider* inserted by No. 23/2022 s. 23.\n\n***SDA provider*** has the same meaning as in section 3(1) of the **Residential Tenancies Act 1997**;\n\nS. 3(1) def. of *separate residence* inserted by No. 47/2020 s. 37(a).\n\n***separate residence*** means a building, or a part of a building, that is capable of separate occupation as a residence;\n\n***site value*** has the same meaning as in the **Valuation of Land Act 1960**;\n\nS. 3(1) def. of *social housing* inserted by No. 52/2021 s. 55.\n\n***social housing*** has the same meaning as in section 4(1) of the **Housing Act 1983**;\n\nS. 3(1) def. of *Social Security Act* inserted by No. 46/2019 s. 15.\n\n***Social Security Act*** means the Social Security Act 1991 of the Commonwealth;\n\nS. 3(1) def. of *special disability trust* inserted by No. 46/2019 s. 15.\n\n***special disability trust*** means—\n\n(a) a special disability trust within the meaning of section 1209L of the Social Security Act; or\n\n(b) a special disability trust within the meaning of section 52ZZZW of the Veterans' Entitlements Act;\n\nS. 3(1) def. of *special land tax* repealed by No. 47/2020 s. 37(b).\n\nS. 3(1) def. of *specified beneficiary* inserted by No. 26/2015 s. 25.\n\n***specified beneficiary***, of a discretionary trust, means a beneficiary who is specifically named in the trust deed or specifically declared in writing pursuant to the trust deed as a beneficiary to or in whom, by the terms of the trust, the whole or any part of the trust income or property may be distributed or vested—\n\n(a) in the event of the exercise of a power or discretion in favour of the beneficiary (whether or not that power is presently exercisable); or\n\n(b) in the event that a discretion conferred under the trust is not exercised;\n\n***spouse*** of a person means a person to whom the person is married;\n\nS. 3(1) def. of *sub-fund* inserted by No. 18/2023 s. 25.\n\n***sub-fund***, of a CCIV, has the meaning given by section 1222Q(1) of the Corporations Act;\n\nS. 3(1) def. of *subsequent general valuation* repealed by No. 84/2006 s. 8.\n\nS. 3(1) def. of *suitable for occupancy* inserted by No. 52/2021 s. 55.\n\n***suitable for occupancy*** has the meaning given in section 70E;\n\nS. 3(1) def. of *super-annuation trust* inserted by No. 85/2005 s. 22(1)(a).\n\n***superannuation trust*** means, in relation to a tax year—\n\n(a) a trust established on or before 30 June in the year preceding the tax year that, in relation to the year of income ending in that year, is—\n\n(i) a complying superannuation fund (within the meaning of section 42 or 42A of the Commonwealth Superannuation Act); or\n\n(ii) a complying approved deposit fund (within the meaning of section 43 of the Commonwealth Superannuation Act); or\n\n(iii) a pooled superannuation trust (within the meaning of section 44 of the Commonwealth Superannuation Act); or\n\n(b) a trust established after 30 June in the year preceding the tax year that, as at midnight on 31 December in that year, is—\n\n(i) a regulated superannuation fund (within the meaning of the Commonwealth Superannuation Act) or is taken to be a regulated superannuation fund under that Act; or\n\n(ii) an approved deposit fund (within the meaning of the Commonwealth Superannuation Act); or\n\n(iii) a pooled superannuation trust (within the meaning of the Commonwealth Superannuation Act);\n\nS. 3(1) def. of *supplement-ary valuation* amended by Nos 94/2009 s. 33(1)(b), 40/2014 s. 13(b), 50/2024 s. 96(a)(ii).\n\n***supplementary valuation*** means a valuation made under section 13DF or 13L of the **Valuation of Land Act 1960** that is supplementary to the last general valuation returned to the Valuer-General before 1 January in the year immediately preceding the tax year;\n\nS. 3(1) def. of *supported residential service* inserted by No. 28/2017 s. 50.\n\n***supported residential service*** has the meaning given in section 76(4);\n\n***taxable land*** means land that is not exempt land;\n\n***taxable value***—\n\n(a) of land, has the meaning given in Division 3 of Part 2;\n\n(b) of transmission easements, has the meaning given in section 27;\n\n***tax year*** means a year for or in which land tax is being assessed;\n\nS. 3(1) def. of *title-based time-sharing scheme* inserted by No. 69/2011 s. 27.\n\n***title-based time-sharing scheme*** means a scheme under which participants are—\n\n(a) entitled to use, occupy and possess land to which the scheme relates for 2 or more periods during the scheme's operation; and\n\n(b) the registered proprietors of a share interest in respect of which a folio is created under section 98D of the **Transfer of Land Act 1958**;\n\n***transfer*** of land includes conveyance of the land;\n\n***transmission company*** has the same meaning as in the **Electricity Industry Act 2000**;\n\n***transmission easement*** means an easement held by a transmission company;\n\n***transmission easement holder*** has the meaning given in section 4;\n\nS. 3(1) def. of *trust* inserted by No. 85/2005 s. 22(1)(a), substituted by No. 68/2007 s. 8(3), amended by No. 83/2009 s. 4.\n\n***trust***—\n\n(a) includes a trust under which the assets of a deceased person are held by a personal representative; and\n\n(b) does not include an implied or constructive trust, except where expressly provided by this Act;\n\nS. 3(1) def. of *trustee* amended by No. 85/2005 s. 22(1)(b).\n\n***trustee***, except in Division 1 of Part 4, includes trustee, executor, administrator, guardian, liquidator and any person having or taking upon themselves the possession, administration, or control of land, income, or other property of any description affected by any trust, or having the possession, control, or management of land of a person under any legal or other disability;\n\nS. 3(1) def. of *ultimate trust* inserted by No. 67/2017 s. 10.\n\n***ultimate trust***, in a chain of trusts, has the meaning given in section 3E;\n\nS. 3(1) def. of *unit* inserted by No. 85/2005 s. 22(1)(a).\n\n***unit*** in a unit trust scheme, means—\n\n(a) a right or interest (whether described as a unit or a sub-unit or otherwise) of a beneficiary under the scheme; or\n\n(b) a right to any such right or interest—\n\nthat entitles the beneficiary to participate proportionately with other unitholders in a distribution of the property of the trust on its vesting;\n\nS. 3(1) def. of *unit trust scheme* inserted by No. 85/2005 s. 22(1)(a).\n\n***unit trust scheme*** means an arrangement made for the purpose, or having the effect, of providing facilities for participation by a person, as a beneficiary under a trust, in any profit or income arising from the acquisition, holding, management or disposal of property under the trust, but does not include an excluded trust;\n\nS. 3(1) def. of *vacant residential land tax* inserted by No. 28/2017 s. 50.\n\n***vacant residential land tax*** means land tax imposed under Division 6 of Part 2;\n\nS. 3(1) def. of *valuation authority* inserted by No. 69/2011 s. 34(1), repealed by No. 50/2024 s. 96(a)(iii).\n\nS. 3(1) def. of *vested beneficiary* inserted by No. 46/2019 s. 15.\n\n***vested beneficiary***, in relation to land held on trust, means a beneficiary of the trust who—\n\n(a) is a natural person; and\n\n(b) has a vested beneficial interest in possession in the land or is the principal beneficiary of a special disability trust;\n\nS. 3(1) def. of *Veterans' Entitlements Act* inserted by No. 46/2019 s. 15.\n\n***Veterans' Entitlements Act*** means the Veterans' Entitlements Act 1986 of the Commonwealth;\n\n***Victorian Minister*** means a Minister of the Crown in right of Victoria;\n\nS. 3(1) def. of *VRT land* inserted by No. 28/2017 s. 50, amended by No. 38/2023 s. 25.\n\n***VRT land*** means taxable land that is—\n\n(a) residential land within the meaning of section 34B; and\n\n(b) vacant under section 34C;\n\nS. 3(1) def. of *wholesale unit trust scheme* inserted by No. 85/2005 s. 22(1)(a), amended by No. 52/2021 s. 64(1)(b).\n\n***wholesale unit trust scheme*** means a unit trust scheme that is registered under Division 6 of Part 2 of Chapter 3 of the **Duties Act 2000** as a wholesale unit trust scheme, an imminent wholesale unit trust scheme or a declared wholesale unit trust scheme;\n\nS. 3(1) def. of *widely held trust* inserted by No. 85/2005 s. 22(1)(a).\n\n***widely held trust*** has the same meaning as that term would have in the **Duties Act 2000** if a reference in paragraph (b) of the definition of ***widely held trust*** in section 3(1) of that Act to \"300 registered unitholders\" were a reference to \"50 registered unitholders\";\n\nS. 3(1) def. of *year* amended by No. 38/2023 s. 31(2).\n\n***year*** means a calendar year;\n\nS. 3(1) def. of *zone* inserted by No. 38/2023 s. 31(1).\n\n***zone*** means a zone under a planning scheme.\n\nS. 3(2) substituted by No. 12/2008 s. 73(1)(Sch. 1 item 34.2).\n\n(2) For the  purposes of the definition of ***domestic partner*** in subsection  (1)—\n\nS. 3(2)(a) amended by No. 4/2009 s. 37(Sch. 1 item 16.2(a)).\n\n(a) ***registered domestic relationship*** has the same meaning as in the **Relationships Act 2008**; and\n\nS. 3(2)(b) amended by No. 4/2009 s. 37(Sch. 1 item 16.2(b)).\n\n(b) in determining whether persons who are not in a registered domestic relationship are domestic partners of each other, all the circumstances of their relationship are to be taken into account, including any one or more of the matters referred to in section 35(2) of the **Relationships Act 2008** as may be relevant in a particular case.\n\nS. 3(3) inserted by No. 85/2005 s. 22(2), amended by No. 68/2007 s. 8(4).\n\n(3) For the purposes of paragraph (b) of the definition of ***administration trust*** in subsection (1), the Commissioner may approve a further period in any particular case.\n\nS. 3A inserted by No. 26/2015 s. 26, amended by No. 40/2016 s. 19(2) (ILA s. 39B(1)).\n\n","sortOrder":3},{"sectionNumber":"3A","sectionType":"section","heading":"Absentee controlling interest","content":"\t3A Absentee controlling interest\n\n(1) For the purposes of this Act, an absentee person holds an ***absentee controlling interest*** in a corporation if—\n\n(a) the absentee person, or that person acting together with another absentee person, can control the composition of the board of the corporation; or\n\n(b) the absentee person, or that person acting together with another absentee person, is in a position to cast or control the casting of more than 50% of the maximum number of votes that might be cast at a general meeting of the corporation; or\n\nS. 3A(1)(c) amended by No. 40/2016 s. 19(1).\n\n(c) the absentee person holds, or that person acting together with another absentee person hold, more than 50% of the issued share capital of the corporation.\n\nS. 3A(2) inserted by No. 40/2016 s. 19(2).\n\n(2) For the purposes of subsection (1)—\n\n(a) a reference to the issued share capital of a corporation does not include a reference to any part of it that carries no right to participate beyond a specified amount in a distribution of either profits or capital; and\n\n(b) subject to paragraphs (c) and (d), any shares held or power exercisable by a person or nominee for an absentee person are taken to be also held or exercisable by the absentee person; and\n\n(c) any shares held or power exercisable by an absentee person by virtue of the provisions of any debentures of another corporation, or of a trust deed for securing any issue of any such debentures, must be disregarded; and\n\n(d) any shares held or power exercisable by, or by a nominee for, an absentee person (not being held or exercisable as mentioned in paragraph (c)) are taken to be not held or exercisable by that person if—\n\n(i) the ordinary business of that person includes the lending of money; and\n\n(ii) the shares are held or the power is exercisable only by way of security given for the purposes of a transaction entered into in the ordinary course of business in connection with the lending of money, not being a transaction entered into with an associate of that person within the meaning of the Corporations Act; and\n\n(e) the composition of a corporation's board is taken to be controlled by an absentee person if the absentee person, by the exercise of a power exercisable whether or not with the consent or concurrence of any other person, can appoint or remove all or a majority of the members of the board.\n\nS. 3A(3) inserted by No. 40/2016 s. 19(2).\n\n(3) Subsection (2)(e) does not limit the circumstances in which the composition of a corporation's board is to be taken to be controlled by an absentee person.\n\nS. 3B inserted by No. 26/2015 s. 26.\n\n","sortOrder":4},{"sectionNumber":"3B","sectionType":"section","heading":"Exemptions from holding absentee controlling interests","content":"\t3B Exemptions from holding absentee controlling interests\n\n(1) Despite section 3A, an absentee person is taken not to hold an absentee controlling interest in a corporation if the absentee person holds an exemption under subsection (2).\n\n(2) The Treasurer, for the purposes of subsection (1), may, in writing, exempt an absentee person who holds an absentee controlling interest in a corporation if the Treasurer is satisfied that, having regard to any one or more of the following matters, the absentee person should not be taken to hold that interest—\n\n(a) the nature and degree of ownership and control the absentee person, or that person acting together with another absentee person, has in the corporation;\n\n(b) the practical influence the absentee person, or that person acting together with another absentee person, exerts to determine or influence, directly or indirectly, the outcome of decisions about the corporation's financial and operating policies;\n\n(c) any practice or behaviour of the absentee person, or that person acting together with another absentee person, which affects the corporation's financial or operating policies;\n\n(d) any other relevant circumstances.\n\nS. 3B(3)–(6) repealed by No. 67/2017 s. 11.\n\nS. 3BA inserted by No. 67/2017 s. 12.\n\n\t3BA Exemption—land held on trust under absentee trusts\n\n(1) For the purposes of Part 3, if an absentee beneficiary holds an exemption under subsection (2) in relation to an absentee trust that is—\n\n(a) a fixed trust, the absentee beneficiary is taken to hold their beneficial interest in the trust as a beneficiary who is not an absentee beneficiary; or\n\n(b) a unit trust scheme, the absentee beneficiary is taken to be a unitholder in the scheme who is not an absentee beneficiary; or\n\n(c) a discretionary trust, the absentee beneficiary is taken to be a specified beneficiary of the trust who is not an absentee beneficiary.\n\n(2) The Treasurer, for the purposes of subsection (1), may, in writing, exempt an absentee beneficiary in relation to an absentee trust if the Treasurer is satisfied that, having regard to any one or more of the following matters, the absentee beneficiary should not be treated as an absentee beneficiary in relation to the trust—\n\n(a) the nature and degree of the absentee beneficiary's interest in the trust;\n\n(b) the practical influence the absentee beneficiary exerts or any rights the absentee beneficiary enforces to determine or influence, directly or indirectly, the outcome of decisions about the administration and conduct of the trust;\n\n(c) any practice or behaviour of the absentee beneficiary affecting the trustee's administration and conduct of the trust;\n\n(d) any other relevant circumstances.\n\nS. 3BB inserted by No. 67/2017 s. 12.\n\n\t3BB Absentee exemption requirements\n\nS. 3BB(1) amended by No. 38/2023 s. 47.\n\n(1) At least once every 12 months the Treasurer must cause to be laid before each House of Parliament, and publish on an appropriate government website, a report setting out—\n\n(a) in respect of the exemptions (if any) granted by the Treasurer under sections 3B and 3BA during the period covered by the report—\n\n(i) the number of exemptions; and\n\n(ii) the name of each corporation or trust in relation to which an exemption was granted; and\n\n(iii) the value of each exemption, being the amount of land tax foregone, or likely to be foregone, by the State because of the exemption; and\n\n(b) in respect of the exemptions (if any) granted by the Commissioner or a member of staff of the State Revenue Office during the period covered by the report under a delegation under section 3C—\n\n(i) the number of exemptions; and\n\n(ii) the total value of the exemptions, being the total amount of land tax foregone, or likely to be foregone, by the State because of the exemptions.\n\n(2) The Treasurer must issue guidelines for the exercise of the power of exemption under sections 3B and 3BA.\n\n(3) The Treasurer must cause guidelines issued under subsection (2) to be published in the Government Gazette.\n\n(4) Guidelines issued under subsection (2) are not a legislative instrument within the meaning of the **Subordinate Legislation Act 1994**.\n\nS. 3C inserted by No. 26/2015 s. 26.\n\n","sortOrder":5},{"sectionNumber":"3C","sectionType":"section","heading":"Delegation of exemption power","content":"\t3C Delegation of exemption power\n\n(1) The Treasurer may delegate, by instrument, to the Commissioner—\n\n(a) the power of the Treasurer to exempt an absentee person under section 3B(2);\n\nS. 3C(1)(ab) inserted by No. 67/2017 s. 13(1)(a).\n\n(ab) the power of the Treasurer to exempt an absentee beneficiary under section 3BA(2);\n\nS. 3C(1)(b) amended by No. 67/2017 s. 13(1)(b).\n\n(b) the power to delegate the power delegated under paragraph (a) or (ab).\n\n(2) If power has been delegated under subsection (1)(b), the Commissioner may, subject to the terms of the instrument of delegation, sub‑delegate, by instrument, to a member of staff of the State Revenue Office the power that is the subject of the delegation, other than the power of sub‑delegation.\n\n(3) Subject to subsection (4), sections 42 and 42A of the **Interpretation of Legislation Act 1984** apply in relation to a sub-delegation in the same manner as they apply in relation to a delegation.\n\nS. 3C(4) substituted by No. 67/2017 s. 13(2).\n\n(4) Despite section 42A(1)(a) of the **Interpretation of Legislation Act 1984**, the Treasurer cannot exercise the power to—\n\n(a) exempt an absentee person under section 3B(2) while a delegation under subsection (1)(a) is in effect; or\n\n(b) exempt an absentee beneficiary under section 3BA(2) while a delegation under subsection (1)(ab) is in effect.\n\n***member of staff*** ***of the State Revenue Office*** means—\n\n(a) an employee referred to in section 67 of the **Taxation Administration Act 1997**; or\n\n(b) a consultant or contractor engaged under section 68 of that Act.\n\nS. 3D inserted by No. 67/2017 s. 14.\n\n","sortOrder":6},{"sectionNumber":"3D","sectionType":"section","heading":"Meaning of *chain of trusts*","content":"\t3D Meaning of *chain of trusts*\n\n(1) For the purposes of this Act, a ***chain of trusts*** is 2 or more trusts where at least one of the following conditions is satisfied for each of the trusts—\n\n(a) the trustee of the trust has a specified interest under another of the trusts;\n\n(b) the trustee of another of the trusts has a specified interest under the trust.\n\n(2) For the purposes of this section, a person has a ***specified interest*** under a trust if—\n\n(a) in the case of a trust that is a fixed trust, the person has a beneficial interest under the trust; or\n\n(b) in the case of a trust that is a unit trust scheme, the person is a unitholder in the scheme; or\n\n(c) in the case of a trust that is a discretionary trust, the person is a specified beneficiary of the trust.\n\nS. 3E inserted by No. 67/2017 s. 14.\n\n","sortOrder":7},{"sectionNumber":"3E","sectionType":"section","heading":"Meaning of *ultimate trust*","content":"\t3E Meaning of *ultimate trust*\n\n(1) For the purposes of this Act, an ***ultimate trust*** is a trust—\n\n(a) in a chain of trusts; and\n\n(b) under which no person who has a specified interest holds that interest as a trustee of a trust for another person.\n\n(2) For the purposes of this section, a person has a ***specified interest*** under an ultimate trust if—\n\n(a) in the case of a trust that is a fixed trust, the person has a beneficial interest under the trust; or\n\n(b) in the case of a trust that is a unit trust scheme, the person is a unitholder in the scheme; or\n\n(c) in the case of a trust that is a discretionary trust, the person is a specified beneficiary of the trust.\n\nS. 3F inserted by No. 22/2021 s. 26.\n\n","sortOrder":8},{"sectionNumber":"3F","sectionType":"section","heading":"Partners taken to have beneficial interest in individual partnership property","content":"\t3F Partners taken to have beneficial interest in individual partnership property\n\n(1) For the purposes of this Act, a partner in a partnership is taken to have a beneficial interest in each item of partnership property in the same proportion as the partner's partnership interest.\n\n(2) Without limiting subsection (1), if the partnership property of a partnership (***first partnership***) includes an interest in another partnership, whether directly or indirectly through one or more other partnerships, a partner in the first partnership is also taken to have a beneficial interest in each item of the partnership property of each other partnership—\n\n(a) to the extent of the direct or indirect interest in the other partnership; and\n\n(b) in the same proportion as the partner's partnership interest in the first partnership.\n\n(3) The value of the partner's beneficial interest in an item of partnership property must be determined without regard to any liabilities of the partnership.\n\nA partnership consists of 4 partners each of whom has contributed equally to the capital of the partnership and would be entitled to a 25% share of any surplus on dissolution of the partnership in respect of capital. The sole partnership property is land with an unencumbered value of $4 million. The registered proprietor of the land is a person who holds the land as custodian for the benefit of the partnership. The liabilities of the partnership are $3 million. Under this section, each partner is taken to have a 25% beneficial interest in the land without regard to any liabilities of the partnership.\n\n***partnership interest***, of a partner, means the proportion of any surplus to which the partner would be entitled in respect of capital if the partnership were to be dissolved;\n\n***partnership property*** has the same meaning as in section 24(1) of the **Partnership Act 1958**.\n\nS. 3G inserted by No. 18/2023 s. 26.\n\n","sortOrder":9},{"sectionNumber":"3G","sectionType":"section","heading":"Application of this Act to corporate collective investment vehicles","content":"\t3G Application of this Act to corporate collective investment vehicles\n\n(1) For the purposes of this Act, each sub-fund of a CCIV is taken to be a unit trust scheme of which—\n\n(a) the CCIV is the trustee; and\n\n(b) the business, assets and liabilities of the sub‑fund are the trust property; and\n\n(c) the members of the sub-fund are the beneficiaries.\n\n(2) For a sub-fund that is taken to be a unit trust scheme under subsection (1)—\n\n(a) a share in the CCIV that is referable to that sub-fund is taken to be a unit in the unit trust scheme; and\n\n(b) any rights, entitlements, obligations and other characteristics attaching to that share are taken, as far as practicable, to be the same rights, entitlements, obligations and other characteristics attaching to the unit.\n\n(3) For the purposes of this Act, a sub-fund that is taken to be a unit trust scheme under subsection (1) must be treated as an excluded trust if—\n\n(a) all shares that are referable to the sub‑fund are quoted on one of the following exchanges—\n\n(i) the ASX or an equivalent exchange;\n\n(ii) the LSE;\n\n(iii) the NYSE;\n\n(iv) the NZX;\n\n(v) any exchange of the World Federation of Exchanges; or\n\n(b) both of the following apply—\n\n(i) there are at least 50 members who hold shares that are referable to the sub-fund;\n\n(ii) none of those members, either individually or together with associated persons, holds more than 20% of those shares; or\n\n(c) the sub-fund—\n\n(i) is taken to be a unit trust scheme under the **Duties Act 2000**; and\n\n(ii) is declared as a public unit trust scheme under Division 6 of Part 2 of Chapter 3 of that Act; or\n\n(d) the sub-fund—\n\n(i) is taken to be a unit trust scheme under the **Duties Act 2000**; and\n\n(ii) is registered under Division 6 of Part 2 of Chapter 3 of that Act as a wholesale unit trust scheme, an imminent wholesale unit trust scheme or a declared wholesale unit trust scheme.\n\n(4) For the purposes of this Act, a CCIV is taken to be a separate person in relation to each unit trust scheme of which it is the trustee under subsection (1).\n\n(5) This Act does not apply to a CCIV or the members of a sub-fund of a CCIV except as provided in this section.\n\nA CCIV has 2 sub-funds: sub-fund A and sub-fund B. The assets of sub-fund A include Blackacre, which has a taxable value of $10 million. The assets of sub-fund B include Whiteacre, which has a taxable value of $5 million.\n\nThe CCIV is the owner of Blackacre as the trustee of the unit trust scheme that is sub-fund A. Separately, the CCIV is the owner of Whiteacre as the trustee of the unit trust scheme that is sub-fund B.\n\nIf the assets of sub-fund A include shares that are referable to sub-fund B, then the CCIV, as the trustee of the unit trust scheme that is sub-fund A, is a unitholder and beneficiary of the unit trust scheme that is sub-fund B.\n\n","sortOrder":10},{"sectionNumber":"4","sectionType":"section","heading":"Transmission easement holders","content":"\t4 Transmission easement holders\n\n(1) For the purposes of this Act, a ***transmission easement holder*** is a transmission company that holds a transmission easement.\n\n(2) A transmission company holds a transmission easement if the transmission easement has been—\n\n(a) acquired by the transmission company; or\n\n(b) granted to, or reserved in favour of, the transmission company; or\n\n(c) created by statute in favour of, or vested by statute in, the transmission company.\n\n(3) If a transmission company uses an easement of a related body corporate of that company—\n\n(a) that easement is, for the purposes of this Act, deemed to be a transmission easement; and\n\n(b) the transmission company is, for the purposes of this Act, deemed to be a transmission easement holder and may be assessed for tax as if it held the transmission easement.\n\n(4) If the Commissioner is satisfied that a transmission company should not be liable for land tax under Division 4 of Part 2 on an easement referred to in subsection (3), having regard to—\n\n(a) the nature of the easement; and\n\n(b) any other matters the Commissioner considers relevant—\n\nthe Commissioner may treat the easement as not being a transmission easement for the purposes of this Act.\n\n***related body corporate*** has the same meaning as in section 50 of the Corporations Act.\n\n","sortOrder":11},{"sectionNumber":"5","sectionType":"section","heading":"Taxation Administration Act 1997","content":"\t5 Taxation Administration Act 1997\n\nThis Act is to be read together with the **Taxation Administration Act 1997** which provides for the administration and enforcement of this Act and other taxation laws.\n\n","sortOrder":12},{"sectionNumber":"6","sectionType":"section","heading":"Act binds the Crown","content":"\t6 Act binds the Crown\n\n(1) This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities.\n\n(2) Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.\n\nPart 2—Imposition of land tax\n\nDivision 1—Imposition of land tax\n\n\t7 General imposition of land tax\n\nLand tax is imposed in respect of each year on all taxable land in Victoria.\n\nNote to s. 7 substituted by No. 28/2017 s. 51, amended by No. 47/2020 s. 38.\n\nFor land tax on transition easements, see Division 4. For vacant residential land tax, see Division 6.\n\n","sortOrder":13},{"sectionNumber":"8","sectionType":"section","heading":"Who is liable for land tax?","content":"\t8 Who is liable for land tax?\n\nThe owner of taxable land is liable to pay land tax on the land.\n\n","sortOrder":14},{"sectionNumber":"9","sectionType":"section","heading":"When must land tax be paid?","content":"\t9 When must land tax be paid?\n\nThe day specified in a notice of assessment of land tax must be not less than 14 days after the day the notice is served on the taxpayer.\n\nSection 14 of the Taxation Administration Act 1997 provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.\n\n","sortOrder":15},{"sectionNumber":"Div 2","sectionType":"division","heading":"Owners of land","content":"Division 2—Owners of land\n\nS. 10 amended by No. 83/2009 s. 6(3) (ILA s. 39B(1)).\n\n","sortOrder":16},{"sectionNumber":"10","sectionType":"section","heading":"Who is the owner of land?","content":"\t10 Who is the owner of land?\n\n(1) The following persons are owners of land for the purposes of this Act—\n\n(a) a person entitled to land for a freehold estate in possession;\n\nS. 10(b) amended by No. 83/2009 s. 6(1).\n\n(b) a person entitled to land under a lease of Crown land;\n\nS. 10(c) amended by No. 83/2009 s. 6(2).\n\n(c) a person entitled to land under a licence of Crown land if the person has a right, absolute or conditional, of acquiring the fee simple;\n\n(d) a person who is a licensee of vested land under Part 3A of the **Victorian Plantations Corporation Act 1993**;\n\n(e) a person deemed by this Act to be the owner of land.\n\nS. 10(2) inserted by No. 83/2009 s. 6(3).\n\n(2) Subsection (1)(b) does not apply to a person entitled to land under a sub-lease of Crown land.\n\n","sortOrder":17},{"sectionNumber":"11","sectionType":"section","heading":"Life tenants","content":"\t11 Life tenants\n\nFor the purposes of this Act, a person who holds a life estate in possession in land is deemed to be the owner of the land instead of the person entitled to the fee simple in reversion or remainder.\n\n","sortOrder":18},{"sectionNumber":"12","sectionType":"section","heading":"Home units","content":"\t12 Home units\n\n(1) This section applies if there are 2 or more home units on land.\n\n(2) For the purposes of this Act, an owner of a home unit is deemed to be the owner of land having a taxable value that is the taxable value of the home unit.\n\n***land*** means the land on which the building or buildings of which a home unit is part is or are situated;\n\n***owner*** of a home unit, means the person who is entitled to the exclusive right to occupy the home unit because he or she—\n\n(a) is the owner of an undivided share in the land on which the home unit is situated; or\n\n(b) is a shareholder in the body corporate which owns the land on which the home unit is situated.\n\n","sortOrder":19},{"sectionNumber":"13","sectionType":"section","heading":"Person in possession of land deemed owner despite disposition of it","content":"\t13 Person in possession of land deemed owner despite disposition of it\n\n(1) A person who disposes of land but retains possession of the land is deemed to be the owner of the land (but not to the exclusion of any other person) while the person retains possession.\n\n***dispose*** includes dispose by way of transfer, settlement, declaration of trust or any other method.\n\n","sortOrder":20},{"sectionNumber":"14","sectionType":"section","heading":"Purchaser of land on credit or deferred payment","content":"\t14 Purchaser of land on credit or deferred payment\n\nFor the purposes of this Act, each of the following is deemed to be the owner of land—\n\n(a) a purchaser on credit or deferred payment;\n\n(b) an assignee or transferee of a purchaser on credit or deferred payment.\n\n","sortOrder":21},{"sectionNumber":"15","sectionType":"section","heading":"Purchaser of land under contract of sale","content":"\t15 Purchaser of land under contract of sale\n\n(1) For the purposes of this Act, a purchaser under a contract of sale of land is deemed to be the owner of the land (but not to the exclusion of any other person) if the purchaser has taken possession of the land.\n\n(2) Subsection (1) applies whether or not the contract of sale has been completed by the transfer of the land.\n\n","sortOrder":22},{"sectionNumber":"16","sectionType":"section","heading":"Vendors of land","content":"\t16 Vendors of land\n\n(1) For the purposes of this Act, the vendor of land under a contract of sale of land is deemed to be the owner of the land (but not to the exclusion of any other person) until—\n\n(a) the purchaser has taken possession of the land; and\n\n(b) subject to subsection (3), at least 15% of the purchase money has been paid.\n\n(2) Subsection (1) applies whether or not the contract of sale has been completed by the transfer of the land.\n\n(3) The Commissioner may determine that the vendor is deemed not to be the owner of land despite the fact that 15% of the purchase money has not been paid if the Commissioner is satisfied that—\n\n(a) the contract of sale was made in good faith and not for the purpose of evading the payment of land tax; and\n\n(b) the contract of sale is still in force.\n\n(4) In determining the percentage of purchase money that has been paid, the following amounts must be considered to be unpaid purchase money—\n\n(a) all money owing by the purchaser to the vendor and secured by a mortgage over the land;\n\n(b) all money lent to the purchaser by the vendor;\n\n(c) all money owing by the purchaser to any other person that is directly or indirectly guaranteed by the vendor.\n\n(5) If the vendor and the purchaser are both deemed to be the owners of land under this Part, there is to be deducted from any land tax payable on the land by the vendor any land tax payable on the land by the purchaser.\n\nS. 16A inserted by No. 83/2009 s. 7.\n\n","sortOrder":23},{"sectionNumber":"16A","sectionType":"section","heading":"Transfer of land for no consideration","content":"\t16A Transfer of land for no consideration\n\n(1) The Commissioner may determine that a person who has disposed of land is to be deemed to not be the owner of that land if the Commissioner is satisfied that—\n\n(a) the person has disposed of the land for no valuable consideration; and\n\n(b) the disposition of the land was made in good faith and not for the purpose of evading the payment of land tax; and\n\n(c) the person to whom the land was disposed of had taken possession of the land on or before midnight on 31 December in the year immediately preceding the tax year.\n\n(2) If the Commissioner makes a determination under subsection (1)—\n\n(a) the person who disposed of the land is deemed not to be the owner of the land; and\n\n(b) the person to whom the land was disposed of for no valuable consideration is deemed to be the owner of the land.\n\n(3) Subsection (2) applies whether or not the person to whom the land was disposed of is the registered proprietor of the land.\n\n***dispose of*** means dispose of by way of settlement, grant, assignment, transfer or conveyance.\n\n","sortOrder":24},{"sectionNumber":"17","sectionType":"section","heading":"Mortgagees in possession","content":"\t17 Mortgagees in possession\n\n(1) A mortgagee in possession of land is deemed to be the owner of the land for the purposes of this Act, but not to the exclusion of the mortgagor or other owner of the land.\n\nSection 43 sets out how land tax is to be assessed in the case of mortgagees in possession.\n\n(2) There is to be deducted from any land tax payable on land by the mortgagee in possession any land tax paid on the land by the mortgagor or other owner.\n\nS. 18 substituted by No. 85/2005 s. 23, amended by No. 26/2015 s. 27.\n\n","sortOrder":25},{"sectionNumber":"18","sectionType":"section","heading":"Holders of beneficial interests","content":"\t18 Holders of beneficial interests\n\nThe holders of beneficial interests in certain trusts are deemed to be the owners of land by Division 2A or 2AB of Part 3.\n\nS. 18A inserted by No. 69/2011 s. 28.\n\n","sortOrder":26},{"sectionNumber":"18A","sectionType":"section","heading":"Managers of title-based time-sharing schemes","content":"\t18A Managers of title-based time-sharing schemes\n\nFor the purposes of this Act, a person who manages a title-based time-sharing scheme is deemed to be the owner of the land to which that scheme relates instead of the participants under that scheme.\n\nS. 18B inserted by No. 22/2021 s. 27.\n\n","sortOrder":27},{"sectionNumber":"18B","sectionType":"section","heading":"Owners of land under shared equity arrangements","content":"\t18B Owners of land under shared equity arrangements\n\n(1) For the purpose of assessing land tax, including the application of any exemptions or concessions, on land purchased under a shared equity arrangement, no account is to be taken of any interest the State has in the land.\n\n***home***  has the meaning given by section 4 of the **First Home Owner Grant and Home Buyer Schemes Act 2000**;\n\n***home buyer scheme*** has the meaning given by section 34A of the **First Home Owner Grant and Home Buyer Schemes Act 2000**;\n\n***shared equity arrangement*** means an arrangement, including an arrangement made under a home buyer scheme, under which the State contributes to the purchase of a home, or land on which a home will be affixed, and takes an equitable interest in the land to which the home is or will be affixed.\n\nS. 18C inserted by No. 10/2025 s. 16.\n\n","sortOrder":28},{"sectionNumber":"18C","sectionType":"section","heading":"Owners of land under a Help to Buy arrangement","content":"\t18C Owners of land under a Help to Buy arrangement\n\n(1) For the purposes of assessing land tax, including the application of any exemptions or concessions, on land purchased under a Help to Buy arrangement, no account is to be taken of any interest the Commonwealth or Housing Australia has in the land.\n\n***Help to Buy arrangement*** has the same meaning as in the Help to Buy Act 2024 of the Commonwealth;\n\n***Housing Australia*** has the same meaning as in the Housing Australia Act 2018 of the Commonwealth.\n\n","sortOrder":29},{"sectionNumber":"Div 3","sectionType":"division","heading":"What is the taxable value of land?","content":"Division 3—What is the taxable value of land?\n\nS. 19 substituted by No. 84/2006 s. 9.\n\n","sortOrder":30},{"sectionNumber":"19","sectionType":"section","heading":"Taxable value of land","content":"\t19 Taxable value of land\n\nS. 19(1) amended by No. 28/2017 s. 52(1).\n\n(1) Subject to subsection (1A), the taxable value of land for a tax year is an amount equal to the site value of the land as at the relevant date.\n\nS. 19(1A) inserted by No. 28/2017 s. 52(2).\n\n(1A) For the purposes of calculating vacant residential land tax, the taxable value of land for a tax year is an amount equal to the capital improved value of the land as at the relevant date.\n\nS. 19(2) amended by No. 69/2011 s. 35, substituted by Nos 40/2014 s. 14, 66/2016 s. 4.\n\n(2) The ***relevant date*** is—\n\n(a) for land that is rateable land or non‑rateable leviable land—\n\nS. 19(2)(a)(i) amended by No. 50/2024 s. 96(b).\n\n(i) subject to subparagraph (ii), the date as at which that land was valued for the purposes of the last general valuation returned to the Valuer-General before 1 January in the tax year; or\n\n(ii) if that land has been valued for the purposes of a supplementary valuation after the return date of the last general valuation referred to in subparagraph (i) but before 1 January in the tax year, the return date of the supplementary valuation; and\n\n(b) for land that is non-rateable non‑leviable land—\n\n(i) subject to subparagraph (ii), the date as at which rateable land or non-rateable leviable land was valued for the purposes of the last general valuation referred to in paragraph (a)(i); or\n\n(ii) the date as at which the land was valued for and on behalf of the Commissioner before 1 January in the tax year by the Valuer-General or a valuer nominated by the Valuer-General.\n\nS. 19(3) repealed by No. 40/2014 s. 14.\n\nS. 20 repealed by No. 84/2006 s. 9.\n\nS. 21 amended by No. 68/2007 s. 9 (ILA s. 39B(1)).\n\n","sortOrder":31},{"sectionNumber":"21","sectionType":"section","heading":"Use of valuations","content":"\t21 Use of valuations\n\n(1) For the purposes of assessing land tax, the Commissioner may use—\n\nS. 21(1)(a) amended by Nos 69/2011 s. 36(a), 40/2014 s. 15, 50/2024 s. 96(c).\n\n(a) valuations made by the Valuer‑General under the **Valuation of Land Act 1960**; or\n\nS. 21(1)(b) amended by No. 69/2011 s. 36(b), substituted by No. 50/2024 s. 96(d).\n\n(b) other valuations made for and on behalf of the Commissioner by the Valuer‑General or a valuer nominated by the Valuer-General.\n\nS. 21(2) inserted by No. 68/2007 s. 9.\n\n(2) Without limiting subsection (1), the Commissioner may—\n\n(a) use a valuation made under the **Valuation of Land Act 1960** that has determined the value of each separate occupancy on land; and\n\n(b) include in a notice of assessment a description of the occupancy on land.\n\nS. 21(3) inserted by No. 68/2007 s. 9.\n\n(3) A valuation of occupancy on land made under the **Valuation of Land Act 1960** is deemed to be a valuation of land for the purposes of this Act.\n\nS. 21A inserted by No. 84/2006 s. 10, repealed by No. 67/2017 s. 77.\n\n","sortOrder":32},{"sectionNumber":"22","sectionType":"section","heading":"Taxable value of parts of land not separately valued","content":"\t22 Taxable value of parts of land not separately valued\n\n(a) it is necessary to determine the taxable value of part of land (***the part***) for or in a tax year; and\n\n(b) the part was not valued separately as at the relevant date (within the meaning of section 19) in relation to that year; and\n\n(c) the whole land was valued separately as at the relevant date.\n\nS. 22(2) substituted by No. 47/2020 s. 39.\n\n(2) The taxable value of the part is determined in accordance with the formula**—**\n\nA/B × C\n\nA is the total area of the part of the land that is taxable;\n\nB is the total area of the whole land;\n\nC is the site value of the whole land.\n\n***total area***, in relation to land or a part of land, means the area of the land or part plus the sum of the areas of each floor of a building on the land or part (whether above or below ground) other than the ground floor.\n\n","sortOrder":33},{"sectionNumber":"23","sectionType":"section","heading":"Taxable value of home units not valued separately","content":"\t23 Taxable value of home units not valued separately\n\n(1) This section applies if there are 2 or more home units on land.\n\n(2) If a home unit is not valued separately as at the relevant date (within the meaning of section 19) in relation to a tax year, the taxable value of the home unit is determined in accordance with the formula—\n\nA is the net annual value of the home unit;\n\nB is the net annual value of all home units on the land;\n\nC is the taxable value of the land.\n\n***net annual value*** has the same meaning as in the **Valuation of Land Act 1960**.\n\n","sortOrder":34},{"sectionNumber":"Div 4","sectionType":"division","heading":"Land tax on transmission easements","content":"Division 4—Land tax on transmission easements\n\n","sortOrder":35},{"sectionNumber":"24","sectionType":"section","heading":"Imposition of land tax on transmission easements","content":"\t24 Imposition of land tax on transmission easements\n\nLand tax is imposed in respect of each year on all transmission easements in Victoria other than exempt transmission easements.\n\n","sortOrder":36},{"sectionNumber":"25","sectionType":"section","heading":"Who is liable for land tax on transmission easements?","content":"\t25 Who is liable for land tax on transmission easements?\n\nThe transmission easement holder is liable to pay land tax on a transmission easement.\n\n","sortOrder":37},{"sectionNumber":"26","sectionType":"section","heading":"When must land tax be paid?","content":"\t26 When must land tax be paid?\n\nThe day specified in a notice of assessment of land tax on transmission easements must be not less than 14 days after the day the notice is served on the taxpayer.\n\nSection 14 of the Taxation Administration Act 1997 provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.\n\n","sortOrder":38},{"sectionNumber":"27","sectionType":"section","heading":"What is the taxable value of a transmission easement?","content":"\t27 What is the taxable value of a transmission easement?\n\n(1) The ***taxable value*** of a transmission easement is—\n\n(a) in respect of the 2006 tax year—the value as at 1 January 2004 determined in a valuation made under section 5B of the **Valuation of Land Act 1960**;\n\nS. 27(1)(b) substituted by No. 84/2006 s. 11(1).\n\n(b) in respect of every tax year after 2006, the value as at the relevant easement valuation date determined in a valuation made under section 5B of the **Valuation of Land Act 1960**.\n\nS. 27(1)(c)(d) repealed by No. 84/2006 s. 11(1).\n\nS. 27(2) substituted by No. 84/2006 s. 11(2).\n\n***relevant easement valuation date***, for a transmission easement in respect of a tax year, means the date as at which a valuation of the transmission easement was last made in accordance with section 5B of the **Valuation of Land Act 1960**, being a date before 1 January in the tax year.\n\n","sortOrder":39},{"sectionNumber":"28","sectionType":"section","heading":"Agreements relating to the payment of tax","content":"\t28 Agreements relating to the payment of tax\n\n(1) The Commissioner may enter into an agreement with a transmission easement holder in relation to the payment of land tax imposed on the transmission easement.\n\n(2) An agreement under subsection (1)—\n\n(a) may, despite anything to the contrary in this Act, permit the payment of the tax to be by instalments within such time as is set out in the agreement; and\n\n(b) must not be for a period exceeding 5 years.\n\n(3) Nothing in this section limits the operation of section 49 of the **Taxation Administration Act 1997**.\n\nPt 2 Div. 5 (Heading and ss 29–34) amended by Nos 22/2007 s. 6, 31/2008 s. 17, 26/2015 s. 28, repealed by No. 47/2020 s. 40.\n\nPt 2 Div. 6 (Heading and ss 34A–34G) inserted by No. 28/2017 s. 53.\n\n","sortOrder":40},{"sectionNumber":"Div 6","sectionType":"division","heading":"Vacant residential land tax","content":"Division 6—Vacant residential land tax\n\nS. 34A inserted by No. 28/2017 s. 53.\n\n","sortOrder":41},{"sectionNumber":"34A","sectionType":"section","heading":"Imposition of vacant residential land tax","content":"\t34A Imposition of vacant residential land tax\n\nS. 34A(1) substituted by No. 38/2023 s. 26.\n\n(1) Vacant residential land tax is imposed each year on taxable land in Victoria that is residential land which is vacant.\n\nS. 34A(1A) inserted by No. 50/2024 s. 39.\n\n(1A) Despite subsection (1), vacant residential land tax is not imposed on taxable land in an alpine resort.\n\n(2) Vacant residential land tax is imposed in addition to any other land tax imposed under this Act.\n\nCertain taxable land is exempt from vacant residential land tax—see Division 9 of Part 4.\n\nS. 34B inserted by No. 28/2017 s. 53.\n\n","sortOrder":42},{"sectionNumber":"34B","sectionType":"section","heading":"What is *residential land*?","content":"\t34B What is *residential land*?\n\n(1) For the purposes of this Division, ***residential land*** is land that is capable of being used solely or primarily for residential purposes.\n\n(2) Land is also ***residential land*** for the purposes of this Division if—\n\n(a) a residence is being constructed or renovated on the land; and\n\nS. 34B(2)(b) substituted by No. 46/2019 s. 16(1), repealed by No. 38/2023 s. 32(1).\n\n(c) on the completion of the construction or renovation, the land will be capable of being used solely or primarily for residential purposes.\n\nS. 34B(2A) inserted by No. 46/2019 s. 16(2).\n\n(2A) Land is also ***residential land*** for the purposes of this Division if—\n\n(a) there is a residence that is uninhabitable on the land; and\n\n(b) the land is not land referred to in subsection (2).\n\nS. 34B(2B) inserted by No. 38/2023 s. 32(2).\n\n(2B) Land is also ***residential land*** for the purposes of this Division if the land—\n\n(a) is within a municipal district of a Council listed in Schedule 2B; and\n\n(b) is within a zone other than a non-residential zone; and\n\n(c) is not solely or primarily used for or under development for a non-residential use; and\n\n(d) is not land referred to in subsection (1), (2) or (2A).\n\n(3) Despite subsections (1) and (2), ***residential land*** does not include land that is capable of being used and occupied solely or primarily as—\n\n(a) commercial residential premises and that may lawfully be used and occupied in that way; or\n\n(b) a residential care facility and that may lawfully be used and occupied in that way; or\n\n(c) a supported residential service and that may lawfully be used and occupied in that way; or\n\n(d) a retirement village service and that may lawfully be used and occupied in that way.\n\nS. 34B(4) inserted by No. 38/2023 s. 32(3).\n\n(4) Despite subsection (2B), land is not residential land within the meaning of that subsection if the Commissioner determines that—\n\n(a) the land is intended to be solely or primarily used or developed for a non-residential use; and\n\n(b) there is an acceptable reason for the land not yet being used or developed in that way.\n\nThere are delays in the development of the land that are outside of the owner's control.\n\nS. 34BA inserted by No. 38/2023 s. 33.\n\n\t34BA When is land under development for a non-residential use?\n\n(1) For the purposes of section 34B(2B)(c), land is under development for a non-residential use if—\n\n(a) an application is made for a permit under the **Planning and Environment Act 1987** in relation to the use or development of the land for a non-residential use; or\n\n(b) a request is made under the **Planning and Environment Act 1987** for an amendment to a planning scheme that would authorise a non-residential use of the land; or\n\n(c) an application is made for a permit or approval under the **Building Act 1993** in relation to the use or development of the land for a non-residential use.\n\n(2) Despite subsection (1), the Commissioner may determine that—\n\n(a) land that is not subject to an application or request described in that subsection is being developed for a non-residential use if the Commissioner is satisfied that other steps are being taken for that purpose; or\n\nLand that is subject to remediation or other works to prepare the land for development prior to an application or request being made under subsection (1).\n\n(b) land that is subject to an application or request described in that subsection is not being developed for a non-residential use if the Commissioner considers that the application or request was made to obtain a reduction in, or exemption from, vacant residential land tax.\n\nThe owner of land applies for a permit under the **Planning and Environment Act 1987** in relation to the use or development of the land for a non-residential use but has no intention of using or developing the land in accordance with the permit.\n\n(3) The commencement date of the development of land for a non-residential use is—\n\n(a) the date on which the application or request referred to in subsection (1) is made; or\n\n(b) in the case of land referred to in subsection (2)(a), a date determined by the Commissioner.\n\nS. 34C inserted by No. 28/2017 s. 53.\n\n","sortOrder":43},{"sectionNumber":"34C","sectionType":"section","heading":"When is residential land vacant?","content":"\t34C When is residential land vacant?\n\nS. 34C(1) amended by No. 46/2019 s. 17(1)(a).\n\n(1) For the purposes of this Division, residential land referred to in section 34B(1) is vacant in a tax year if it has not been used and occupied for a period (whether continuous or aggregate) of greater than 6 months in the year preceding the tax year by any one or more of the following—\n\nS. 34C(1)(a) amended by No. 46/2019 s. 17(1)(b).\n\n(a) the owner of the residential land as the principal place of residence of the owner;\n\nS. 34C(1)(b) amended by No. 46/2019 s. 17(1)(c).\n\n(b) the owner's permitted occupant as the principal place of residence of the occupant;\n\n(c) a natural person under a lease or short‑term letting arrangement made in good faith and not for the purpose of avoiding the payment of vacant residential land tax.\n\n(2) For the purposes of this Division, residential land referred to in section 34B(2) is vacant in a tax year if, at the end of the year preceding the tax year—\n\n(a) the construction or renovation referred to in section 34B(2)(a) was not completed; and\n\n(b) more than 2 years have elapsed since that construction or renovation commenced.\n\nS. 34C(2A) inserted by No. 46/2019 s. 17(2).\n\n(2A) For the purposes of this Division, residential land referred to in section 34B(2A) is vacant in a tax year if, at the end of the year preceding the tax year, the residence has been uninhabitable for 2 years or more.\n\nS. 34C(2B) inserted by No. 38/2023 s. 34(1) (as amended by No. 50/2024 s. 50).\n\n(2B) For the purposes of this Division, residential land referred to in section 34B(2B) is vacant in a tax year if the land has satisfied the requirements in section 34B(2B) for a continuous period of at least 5 years immediately preceding the tax year, including any time that elapsed before the commencement of this section.\n\n(3) Despite subsection (2), residential land referred to in section 34B(2) is not vacant in a tax year if the Commissioner is satisfied there is an acceptable reason for the construction or renovation not being completed by the end of the year preceding the tax year.\n\n(4) For the purposes of subsection (2), the date on which construction or renovation commences is the date of issue of the building permit for the construction or renovation.\n\nS. 34C(4A) inserted by No. 46/2019 s. 17(3).\n\n(4A) Despite subsection (2A), residential land referred to in section 34B(2A) is not vacant in a tax year if the Commissioner is satisfied there is an acceptable reason for the residence not having been made habitable.\n\nS. 34C(4B) inserted by No. 38/2023 s. 34(2).\n\n(4B) Despite subsection (2B), residential land referred to in section 34B(2B) is not vacant in a tax year if the Commissioner determines that a residence is to be constructed on the land and there is an acceptable reason for the construction not having commenced.\n\nThere are delays in the development of the land that are outside of the owner's control.\n\nS. 34C(4C) inserted by No. 38/2023 s. 34(2).\n\n(4C) For the purposes of assessing whether land has satisfied the requirements of section 34B(2B) for a continuous period of 5 years, any tax year in which there was a change of ownership in the land is taken to be a break in the period, unless the Commissioner considers that the land was transferred to obtain a reduction in, or exemption from, vacant residential land tax.\n\nS. 34C(4D) inserted by No. 38/2023 s. 34(2).\n\n(4D) In making a determination under subsection (4B), the Commissioner must have regard to guidelines issued by the Treasurer under this section.\n\nS. 34C(4E) inserted by No. 38/2023 s. 34(2).\n\n(4E) The Treasurer must issue guidelines for the exercise of the Commissioner's discretion under subsection (4B) and cause those guidelines to be published in the Government Gazette.\n\nS. 34C(4F) inserted by No. 38/2023 s. 34(2).\n\n(4F) Guidelines issued under subsection (4E) are not a legislative instrument within the meaning of the **Subordinate Legislation Act 1994**.\n\n***permitted occupant*** means a person (other than a tenant) who uses and occupies land with the permission of the owner.\n\nS. 34D inserted by No. 28/2017 s. 53, repealed by No. 38/2023 s. 27.\n\nS. 34E inserted by No. 28/2017 s. 53.\n\n","sortOrder":44},{"sectionNumber":"34E","sectionType":"section","heading":"Who is liable for vacant residential land tax?","content":"\t34E Who is liable for vacant residential land tax?\n\n(1) Subject to this section, the owner of VRT land is liable to pay vacant residential land tax on the land.\n\n(2) A mortgagee in possession who is deemed by section 17 to be an owner of VRT land is not liable to pay vacant residential land tax on the land.\n\n(3) The holder of a beneficial interest in a trust who is deemed by Division 2A or 2AB of Part 3 to be the owner of VRT land is not liable to pay vacant residential land tax on the land.\n\nS. 34F inserted by No. 28/2017 s. 53.\n\n","sortOrder":45},{"sectionNumber":"34F","sectionType":"section","heading":"When must vacant residential land tax be paid?","content":"\t34F When must vacant residential land tax be paid?\n\nThe day specified in a notice of assessment of vacant residential land tax must not be less than 14 days after the day the notice is served on the taxpayer.\n\nSection 14 of the **Taxation Administration Act 1997** provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.\n\nS. 34G inserted by No. 28/2017 s. 53.\n\n","sortOrder":46},{"sectionNumber":"34G","sectionType":"section","heading":"Owner of land subject to vacant residential land tax must notify Commissioner","content":"\t34G Owner of land subject to vacant residential land tax must notify Commissioner\n\nS. 34G(1) amended by No. 48/2025 s. 34.\n\n(1) An owner of VRT land (other than an owner referred to in section 34E(2) or (3)) must lodge a written notice with the Commissioner before 15 February in each year.\n\n(2) A notice under this section must—\n\n(a) be in the form and contain the information determined by the Commissioner; and\n\n(b) be accompanied by any documents or other evidence determined by the Commissioner.\n\nPt 2 Div. 7 (Heading and ss 34H–34K) inserted by No. 52/2021 s. 56.\n\n","sortOrder":47},{"sectionNumber":"Div 7","sectionType":"division","heading":"BTR special land tax","content":"Division 7—BTR special land tax\n\nS. 34H inserted by No. 52/2021 s. 56.\n\n","sortOrder":48},{"sectionNumber":"34H","sectionType":"section","heading":"Imposition of BTR special land tax","content":"\t34H Imposition of BTR special land tax\n\n(1) BTR special land tax is imposed on land or part of land in Victoria if—\n\n(a) a BTR benefit has been applied to the land or part of land in anticipation of compliance with the fifteen year eligibility requirement; and\n\n(b) due to a change in circumstances, the fifteen year eligibility requirement is not complied with.\n\n(2) The liability for BTR special land tax arises at the time of the change in circumstances.\n\n(3) BTR special land tax is imposed on the land or part of land in addition to any other land tax imposed on the land or part of land under this Act.\n\nS. 34I inserted by No. 52/2021 s. 56.\n\n","sortOrder":49},{"sectionNumber":"34I","sectionType":"section","heading":"Who is liable for BTR special land tax?","content":"\t34I Who is liable for BTR special land tax?\n\nThe owner of land at the time of the change in circumstances referred to in section 34H(1)(b) is liable to pay BTR special land tax on the land or part of land.\n\nS. 34J inserted by No. 52/2021 s. 56.\n\n","sortOrder":50},{"sectionNumber":"34J","sectionType":"section","heading":"When must BTR special land tax be paid?","content":"\t34J When must BTR special land tax be paid?\n\nThe day specified in a notice of assessment of BTR special land tax must not be less than 14 days after the day the notice is served on the taxpayer.\n\nSection 14 of the **Taxation Administration Act 1997** provides for notices of assessment and provides that tax is payable on or before the day specified in the notice.\n\nS. 34K inserted by No. 52/2021 s. 56.\n\n","sortOrder":51},{"sectionNumber":"34K","sectionType":"section","heading":"Division applies to land despite change in legal description","content":"\t34K Division applies to land despite change in legal description\n\nThis Division applies to land or part of land whether or not there has been a change in the legal description of the land or part of land.\n\nAn example of a change in the legal description of land is the issuing of new certificates of title of land following a subdivision of the land.\n\nPart 3—Assessment of land tax\n\nDivision 1—Rate of land tax\n\n\t35 What is the rate of land tax?\n\nS. 35(1) amended by Nos 28/2017 s. 54(1), 47/2020 s. 41(a), 52/2021 s. 57(1).\n\n(1) The rate of land tax (other than vacant residential land tax or BTR special land tax) is set out in Schedule 1.\n\nNote to s. 35(1) inserted by No. 85/2005 s. 24, substituted by No. 26/2015 s. 29(1).\n\n","sortOrder":52},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"sets out 5 different rates of land tax. Part 1 sets out the general rates of land tax, Part 2 sets out the rate of land tax on transmission easements, Part 3 sets out the land tax surcharge rates for trusts (see also Division 2A of this Part), Part 4 sets out the general absentee owner land tax surcharge rates and Part 5 sets out the land tax surcharge rates for absentee trusts (see also Division 2AB of this Part).","content":"Schedule 1 sets out 5 different rates of land tax. Part 1 sets out the general rates of land tax, Part 2 sets out the rate of land tax on transmission easements, Part 3 sets out the land tax surcharge rates for trusts (see also Division 2A of this Part), Part 4 sets out the general absentee owner land tax surcharge rates and Part 5 sets out the land tax surcharge rates for absentee trusts (see also Division 2AB of this Part).\n\nS. 35(1A) inserted by No. 26/2015 s. 29(2), amended by Nos 40/2016 s. 20, 17/2019 s. 36, repealed by No. 47/2020 s. 41(b).\n\nS. 35(2) amended by No. 26/2015 s. 29(3), repealed by No. 47/2020 s. 41(b).\n\nS. 35(3) inserted by No. 28/2017 s. 54(2), substituted by No. 38/2023 s. 27A.\n\n(3) Subject to section 88EB, the rate of vacant residential land tax is—\n\nS. 35(3)(a) substituted by No. 38/2023 s. 34A.\n\n(a) for residential land within the meaning of section 34B(2B)—1%; or\n\nS. 35(3)(b) substituted by No. 38/2023 s. 34A.\n\n(b) for any other land—\n\n(i) if the land was not liable for vacant residential land tax in the preceding tax year—1%; or\n\n(ii) if the land was liable for vacant residential land tax in the preceding tax year but not the tax year preceding that tax year—2%; or\n\n(iii) if the land was liable for vacant residential land tax in the last 2 preceding tax years—3%.\n\nS. 35(3)(c) repealed by No. 38/2023 s. 34A.\n\nFor the purposes of the vacant residential land tax, the taxable value of the land is the capital improved value of the land as at the relevant date—see section 19(1A).\n\nS. 35(4) inserted by No. 52/2021 s. 57(2).\n\n(4) BTR special land tax is determined in accordance with Division 3B.\n\nDivision 2—How is land tax assessed?\n\n","sortOrder":53},{"sectionNumber":"36","sectionType":"section","heading":"Land tax assessed on aggregated basis","content":"\t36 Land tax assessed on aggregated basis\n\n(1) Subject to this Act, a taxpayer is to be assessed for land tax on land for a tax year on the total taxable value of all taxable land of which the taxpayer was the owner at midnight on 31 December immediately preceding that tax year.\n\n(2) Subject to this Act, a taxpayer is to be assessed for land tax on transmission easements for a tax year on the total taxable value of all transmission easements of which the taxpayer was the holder at midnight on 31 December immediately preceding the tax year.\n\n(3) For the purposes of an assessment, the applicable rate of land tax in Schedule 1 is to be applied to the total taxable value of that land or transmission easements (as the case requires).\n\n","sortOrder":54},{"sectionNumber":"37","sectionType":"section","heading":"Certain taxable land assessed separately","content":"\t37 Certain taxable land assessed separately\n\nS. 37(1) amended by No. 28/2017 s. 55.\n\n(1) This section applies for the purposes of assessing land tax (other than vacant residential land tax) payable on the following land—\n\n(a) taxable land owned by a charitable institution or held by a trustee on trust for charitable purposes;\n\n(b) land referred to in section 81(1) that is taxable land because of section 81(2).\n\n(2) Land tax is to be assessed for a year on each parcel of land referred to in subsection (1) of which the taxpayer was the owner at midnight on 31 December immediately preceding that year as if that parcel were the only land owned by the taxpayer.\n\nS. 37(3) amended by No. 38/2023 s. 37(1).\n\n(3) For that purpose, the applicable rate of land tax in Part 1, 3, 4 or 5 of Schedule 1 is to be applied separately to the taxable value of each parcel.\n\nS. 37(3A) inserted by No. 38/2023 s. 37(2).\n\n(3A) There is to be added to the land tax assessed on the total taxable value of all land referred to in subsection (1) the amount (if any) determined by applying the applicable rate in Part 6 of Schedule 1 to the total taxable value of the land.\n\n(4) Part of a parcel of land (other than part of a building) is to be regarded as a separate parcel of land for the purposes of this section if the part—\n\n(a) is occupied separately from other land in the parcel; or\n\n(b) is obviously adapted to being so occupied.\n\nS. 37A inserted by No. 28/2017 s. 56.\n\n","sortOrder":55},{"sectionNumber":"37A","sectionType":"section","heading":"Certain taxable land assessed separately—vacant residential land tax","content":"\t37A Certain taxable land assessed separately—vacant residential land tax\n\nSubject to this Act, a taxpayer is to be assessed for vacant residential land tax for a tax year on the taxable value of VRT land of which the taxpayer was the owner on 31 December immediately preceding that tax year as if that land were the only land owned by the taxpayer.\n\n","sortOrder":56},{"sectionNumber":"38","sectionType":"section","heading":"Assessment of joint owners of land","content":"\t38 Assessment of joint owners of land\n\nS. 38(1) amended by No. 28/2017 s. 57.\n\n(1) Joint owners of taxable land are to be assessed for land tax (other than vacant residential land tax) on land in accordance with this section.\n\nNote to s. 38(1) inserted by No. 26/2015 s. 30(1).\n\nJoint owners of taxable land include absentee owners who own land jointly and absentee owners who own land jointly with owners who are not absentee owners.\n\nS. 38(2) amended by No. 26/2015 s. 30(2).\n\n(2) Subject to subsections (2A) and (2B), joint owners of taxable land are to be jointly assessed for land tax on the land as if it were owned by a single person, without regard to—\n\n(a) the separate interest of each joint owner; or\n\n(b) any other land owned by any joint owner (either alone or jointly with someone else).\n\nS. 38(2A) inserted by No. 26/2015 s. 30(3).\n\n(2A) In the case where all of the joint owners of taxable land are absentee owners, the joint owners are to be jointly assessed for land tax on the land as if it were owned by an absentee owner who is not a trustee of an absentee trust.\n\nUnder subsection (2A), the joint absentee owners will be jointly assessed for land tax at the applicable rates set out in Part 4 of Schedule 1. In addition, subsections (3) to (6) apply in relation to how each joint owner is to be separately assessed.\n\nS. 38(2B) inserted by No. 26/2015 s. 30(3).\n\n(2B) In the case where at least one but not all of the joint owners of taxable land is not an absentee owner, the joint owners are to be jointly assessed for land tax on the land as if it were owned by an owner who was not an absentee owner.\n\nUnder subsection (2B), the joint owners will be jointly assessed for land tax at the applicable rates set out in Part 1 of Schedule 1. In addition, subsections (3) to (6) apply in relation to how each joint owner is to be separately assessed.\n\nS. 38(3) amended by No. 26/2015 s. 30(4).\n\n(3) In addition, each joint owner of taxable land is to be separately assessed for land tax on—\n\n(a) the owner's individual interest in the land (as if the owner were the owner of a part of the land in proportion to that interest); and\n\n(b) any other taxable land owned by the owner alone; and\n\n(c) the owner's individual interest in any other taxable land.\n\nS. 38(3A) inserted by No. 47/2020 s. 42.\n\n(3A) For the purpose of assessing land tax under subsection (3), joint owners of taxable land who are joint tenants of the land are taken to hold the land as tenants in common in equal shares.\n\n(4) There is to be deducted from the land tax assessed for a joint owner under subsection (3) an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nS. 38(4)(a) amended by No. 26/2015 s. 30(5).\n\nA is the proportion of the owner's individual interest in the jointly-owned land to the total interests in that land;\n\nB is the total amount of land tax assessed on the jointly-owned land under subsection (2), (2A) or (2B); and\n\nS. 38(4)(b) amended by No. 26/2015 s. 30(6).\n\nC is the value of the joint owner's individual interest in the jointly-owned land (as determined under subsection (3)(a));\n\nD is the total value of all taxable land of the joint owner assessed under subsection (3);\n\nE is—\n\n(a) in the case where subsection (2) or (2A) applies, the amount of land tax assessed under subsection (3);\n\n(b) in the case where subsection (2B) applies—\n\n(i) if the joint owner is not an absentee owner, the amount of land tax assessed under subsection (3); or\n\n(ii) if the joint owner is an absentee owner, the amount of land tax that would have been assessed under subsection (3) if that owner were not an absentee owner or a trustee of a trust.\n\nS. 38(5) amended by No. 26/2015 s. 30(5).\n\n(5) For the purposes of this section a joint owner may be separately assessed under subsection (3) in respect of land even though no land tax is jointly assessable in respect of that land under subsection (2), (2A) or (2B).\n\nS. 38(6) inserted by No. 85/2005 s. 25, amended by No. 26/2015 s. 30(7).\n\n(6) If a joint owner of land is a trustee of a trust or an absentee trust to which the land is subject, no regard is to be had to the existence of the trust in relation to the joint assessment of the joint owners of the land as referred to in subsection (2), (2A) or (2B), but regard is to be had to the existence of the trust in relation to the separate assessment of the joint owners as referred to in subsection (3).\n\nS. 38(7) inserted by No. 22/2024 s. 6.\n\n(7) Despite subsection (3), a joint owner of taxable land is not to be separately assessed for land tax on the owner's individual interest in that land if—\n\n(a) the taxable land is assessable for land tax under subsection (2), (2A) or (2B); and\n\n(b) the taxable land is the only land that the owner jointly owns; and\n\n(c) the owner does not own any other taxable land in any capacity; and\n\n(d) either—\n\n(i) the owner does not own the taxable land as trustee of a trust; or\n\n(ii) the owner owns the taxable land as trustee of a trust and is liable for land tax on the land at the applicable rate set out in Part 1 of Schedule 1; and\n\n(e) either—\n\n(i) the owner is not an absentee owner of the taxable land; or\n\n(ii) the owner is an absentee owner of the taxable land and subsection (2A) applies to the assessment of the taxable land.\n\nS. 38A inserted by No. 28/2017 s. 58.\n\n","sortOrder":57},{"sectionNumber":"38A","sectionType":"section","heading":"Assessment of joint owners—vacant residential land tax","content":"\t38A Assessment of joint owners—vacant residential land tax\n\nJoint owners of land are to be jointly assessed for vacant residential land tax on the land as if it were owned by a single person.\n\n","sortOrder":58},{"sectionNumber":"39","sectionType":"section","heading":"Joint assessments in the case of principal place of residence land","content":"\t39 Joint assessments in the case of principal place of residence land\n\nS. 39(1) amended by No. 47/2020 s. 43(a).\n\n(1) For the purposes of section 38 and subject to this section, if land owned by joint owners is exempt land because it is the principal place of residence of one or more, but not all, of the joint owners—\n\nS. 39(1)(a) amended by No. 26/2015 s. 31.\n\n(a) no land tax is jointly assessable in respect of that land under section 38(2), (2A) or (2B);\n\nS. 39(1)(b) substituted by No. 47/2020 s. 43(b).\n\n(b) the land is taxable land in relation to each joint owner who does not use and occupy it as his or her principal place of residence and each such owner may be separately assessed in respect of the land under section 38(3).\n\n(2) A joint owner of land (***joint owner 1***) that is exempt land in respect of a tax year because of its use and occupation as the principal place of residence of another joint owner of the land (***joint owner 2***) is not, in respect of the tax year, liable to pay or be assessed under section 38(3) for land tax on the land—\n\n(a) if, at any time during the year immediately preceding the tax year, the land was used and occupied as the principal place of residence of joint owner 1 and joint owner 2; or\n\n(b) if—\n\n(i) at any time during the second year preceding the tax year the land was used and occupied as the principal place of residence of joint owner 1 and joint owner 2; and\n\n(ii) there is no other land that is exempt land in respect of the tax year because of its use and occupation as the principal place of residence of joint owner 1.\n\n(3) Despite anything to the contrary in this section or Division 1 of Part 4, if a joint owner of land (***the PPR land***) who, because of subsection (2), is not liable to be assessed under section 38(3) for land tax in respect of the PPR land in respect of a tax year, resumes use and occupation of the PPR land during the tax year, the joint owner is liable for land tax in respect of the tax year in respect of any other land that, but for this subsection, would be exempt land under Division 1 of Part 4 in respect of the tax year.\n\n(4) Except to the extent set out in subsection (3), nothing in this section takes away from or affects the operation of Division 1 of Part 4.\n\nS. 39A inserted by No. 23/2022 s. 17.\n\n","sortOrder":59},{"sectionNumber":"39A","sectionType":"section","heading":"Joint assessments for unoccupied land subsequently used as principal place of residence","content":"\t39A Joint assessments for unoccupied land subsequently used as principal place of residence\n\n(1) This section applies in respect of a year if—\n\n(a) land owned by joint owners is exempt land under section 61; and\n\n(b) as at 31 December in the preceding year—\n\n(i) one or more of the joint owners is not—\n\n(A) a qualifying person in relation to the land; or\n\n(B) an eligible trustee in relation to the land; or\n\n(C) an eligible restricted owner in relation to the land; or\n\n(ii) one or more qualifying persons in relation to the land does not intend to continuously use and occupy the land as their principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date.\n\n(2) For the purposes of section 38—\n\n(a) the joint owners are not to be jointly assessed for land tax in respect of the land under section 38(2), (2A) or (2B); and\n\n(b) the land is taxable land in relation to the following joint owners—\n\n(i) a joint owner who is not—\n\n(A) a qualifying person in relation to the land; or\n\n(B) an eligible trustee in relation to the land; or\n\n(C) an eligible restricted owner in relation to the land;\n\nS. 39A(2)(b)(ii) amended by No. 18/2023 s. 55(1).\n\n(ii) a joint owner who is a qualifying person who does not intend to continuously use and occupy the land as the joint owner's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date;\n\n(iii) a joint owner who is an eligible trustee, if a vested beneficiary does not intend to continuously use and occupy the land as the vested beneficiary's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date;\n\n(iv) a joint owner who is an eligible restricted owner in relation to the land, if a natural person who has a right to reside on the land does not intend to continuously use and occupy the land as the person's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date; and\n\n(c) each joint owner referred to in paragraph (b) may be separately assessed in respect of the land under section 38(3).\n\n***eligible restricted owner***, in relation to land, means an owner of land on which a natural person has a right to reside;\n\n***eligible trustee***, in relation to land, means trustee of a trust to which the land is subject and for which there is a vested beneficiary;\n\n***qualifying occupation*** ***date*** has the same meaning as it has in section 52(1);\n\n***qualifying person*** has the same meaning as it has in section 52(1);\n\n***right to reside***—see section 53A;\n\n***trustee*** has the same meaning as it has in section 52(1).\n\nS. 39B inserted by No. 23/2022 s. 17.\n\n\t39B Joint assessments for unoccupied land subsequently used as principal place of residence—residence requirement completed by some but not all\n\n(1) This section applies in respect of a year if—\n\n(a) land owned by joint owners is exempt land under section 61; and\n\n(b) at least one of the following conditions is satisfied in relation to the land—\n\nS. 39B(1)(b)(i) amended by No. 18/2023 s. 55(2).\n\n(i) one or more, but not all, of the joint owners is a qualifying person who did not continuously use and occupy the land as the joint owner's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date;\n\n(ii) one or more, but not all, of the joint owners is an eligible trustee and a vested beneficiary did not continuously use and occupy the land as the vested beneficiary's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date;\n\n(iii) one or more, but not all, of the joint owners is an eligible restricted owner, and a natural person who has right to reside on the land did not continuously use and occupy the land as the person's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date.\n\n(2) For the purposes of section 38—\n\n(a) the joint owners are not to be jointly assessed for land tax in respect of the land under section 38(2), (2A) or (2B); and\n\n(b) the land is taxable land in relation to each joint owner referred to in subsection (1)(b); and\n\n(c) each joint owner referred to subsection (1)(b) may be separately assessed in respect of the land under section 38(3).\n\n***eligible restricted owner***, in relation to land, means an owner of land on which a natural person has a right to reside;\n\n***eligible trustee***, in relation to land, means trustee of a trust to which the land is subject and for which there is a vested beneficiary;\n\n***qualifying occupation*** ***date*** has the same meaning as it has in section 52(1);\n\n***qualifying person*** has the same meaning as it has in section 52(1).\n\n***right to reside***—see section 53A;\n\n***trustee*** has the same meaning as it has in section 52(1).\n\n","sortOrder":60},{"sectionNumber":"40","sectionType":"section","heading":"Assessment of joint occupiers of land","content":"\t40 Assessment of joint occupiers of land\n\n(1) This section applies if 2 or more persons own land in severalty but occupy it jointly.\n\n(2) Land tax is to be assessed on the persons as if they were joint owners of the land.\n\n(3) For the purposes of this Act, persons (the ***joint occupiers***) are taken to occupy land jointly if the land is occupied, worked or managed—\n\n(a) by any one or more of the joint occupiers on behalf of all of the joint occupiers or on a joint account; or\n\n(b) by any other person as trustee for or otherwise on behalf of all of the joint occupiers.\n\n(4) Subsection (3) does not limit the circumstances in which persons may be taken to occupy land jointly.\n\n","sortOrder":61},{"sectionNumber":"41","sectionType":"section","heading":"Assessment of joint transmission easement holders","content":"\t41 Assessment of joint transmission easement holders\n\n(1) Joint transmission easement holders are to be assessed for land tax on transmission easements in accordance with this section.\n\n(2) Joint transmission easement holders are to be jointly assessed in respect of a transmission easement as if held by a single person, without regard to—\n\n(a) the separate interest of each joint transmission easement holder in that transmission easement;\n\n(b) any other transmission easement held by a joint transmission easement holder (either alone or jointly with someone else).\n\n(3) Each joint transmission easement holder is also to be separately assessed in respect of—\n\n(a) the joint transmission easement holder's individual interest in the transmission easement as if the transmission easement holder were the holder of a part of the transmission easement in proportion to that interest; and\n\n(b) any other transmission easement held by a joint transmission easement holder alone; and\n\n(c) the joint transmission easement holder's individual interest in any other transmission easement.\n\n(4) There is to be deducted from the land tax assessed for a joint transmission easement holder under subsection (3) an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nA is the proportion of the transmission easement holder's individual interest in the jointly-owned transmission easement to the total interests in that easement;\n\nB is the total amount of land tax assessed on the jointly-owned transmission easement under subsection (2); and\n\nC is the value of the joint transmission easement holder's individual interest in the jointly-owned transmission easement (as determined under subsection (3)(a));\n\nD is the total value of all transmission easements of the joint transmission easement holder assessed under subsection (3);\n\nE is the amount of land tax assessed under subsection (3).\n\n(5) For the purposes of this section, a joint transmission easement holder may be separately assessed under subsection (3) in respect of a transmission easement even though no land tax is jointly assessable in respect of that easement under subsection (2).\n\n(6) In this section—\n\n***joint transmission easement holder*** means a transmission easement holder who holds a transmission easement jointly with another person.\n\n","sortOrder":62},{"sectionNumber":"42","sectionType":"section","heading":"Assessment of owner of land on which there are home units","content":"\t42 Assessment of owner of land on which there are home units\n\nS. 42(1) amended by No. 28/2017 s. 59.\n\n(1) For the purposes of assessing the land tax (other than vacant residential land tax) payable on land on which home units are situated by the owner of the land, the amount of the taxable value of the home units is to be deducted from the taxable value of the land.\n\n(2) In subsection (1), the owner of land on which home units are situated means the person who is the owner of the land, whether or not that person is also the owner of one or more of the home units.\n\n(3) For the purposes of this section, section 12(2) does not apply in determining who the owner of land is.\n\n","sortOrder":63},{"sectionNumber":"43","sectionType":"section","heading":"Mortgagees in possession of land","content":"\t43 Mortgagees in possession of land\n\n(1) If there is a mortgagee in possession of land, land tax on the land is to be assessed at the rate that would have applied if the mortgagee had not been in possession of the land.\n\n(2) Subsection (1) applies until the earlier of—\n\n(a) the mortgagee ceasing to be in possession of the land; or\n\n(b) 31 December in the 3rd year after the mortgagee took possession of the land.\n\nS. 44 repealed by No. 85/2005 s. 26.\n\n","sortOrder":64},{"sectionNumber":"45","sectionType":"section","heading":"Certain long-term lessees of private land","content":"\t45 Certain long-term lessees of private land\n\nS. 45(1)(a) amended by No. 83/2009 s. 8.\n\n(a) a person (the ***lessee***) has a leasehold estate in land (other than under a lease of Crown land); and\n\n(b) the lessee became entitled to that estate before 30 December 1978.\n\n(2) If this section applies, both the lessee and the owner of the freehold estate in the land are to be assessed for land tax on the land and, for the purpose of this Act, a reference to the owner of the land includes a reference to the lessee.\n\n(3) The Commissioner may apportion the land tax payable on the land as between the owner of the freehold estate and the lessee if the Commissioner is of the opinion that the value of the freehold owner's interest in the land is lessened by the covenants of the lease.\n\n(4) If the Commissioner apportions the land tax under subsection (3), the owner of the freehold estate and the lessee are each liable to pay the proportion of the tax determined by the Commissioner.\n\nS. 46 amended by No. 28/2017 s. 60(1)(2) (ILA s. 39B(1)).\n\n","sortOrder":65},{"sectionNumber":"46","sectionType":"section","heading":"Land tax on parts of land","content":"\t46 Land tax on parts of land\n\n(1) If it is necessary to assess land tax (other than vacant residential land tax) on a part of land, the land tax applicable to that part is the proportion of the land tax, assessed on the taxable value of the whole land, that the taxable value of the part bears to the total taxable value of the whole land.\n\nS. 46(2) inserted by No. 28/2017 s. 60(2).\n\n(2) If it is necessary to assess vacant residential land tax on part of land, the vacant residential land tax applicable to that part is the proportion of the vacant residential land tax, assessed on the taxable value of the whole of the land, that the taxable value of the part bears to the total taxable value of the whole land.\n\nS. 46AA inserted by No. 69/2011 s. 29.\n\n\t46AA Title-based time-sharing schemes\n\n(1) The owner of land to which a title-based time-sharing scheme relates is to be assessed on the total value of all taxable land to which the scheme relates as if the land were the only land owned by that person.\n\n(2) A participant in a title-based time-sharing scheme incurs a debt in an amount equivalent to the proportion of the participant's interest in the land to the person who—\n\n(a) is the owner of the land to which the title-based time-sharing scheme relates; and\n\n(b) has been assessed for land tax under subsection (1).\n\nPt 3 Div. 2A (Heading and ss 46A–46K) inserted by No. 85/2005 s. 27.\n\n","sortOrder":66},{"sectionNumber":"Div 2A","sectionType":"division","heading":"Land held on trust","content":"Division 2A—Land held on trust\n\nS. 46A inserted by No. 85/2005 s. 27.\n\n","sortOrder":67},{"sectionNumber":"46A","sectionType":"section","heading":"General land tax surcharge for trusts","content":"\t46A General land tax surcharge for trusts\n\n(1) A person who is the owner of land as trustee of a trust is liable for land tax on the land at the applicable rate set out in Part 3 of Schedule 1.\n\n(2) The trustee is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee.\n\n(3) This section does not apply to—\n\nS. 46A(3)(a) substituted by No. 83/2009 s. 9(1)(a).\n\n(a) land subject to a unit trust scheme if an appointment of a nominated PPR beneficiary for the scheme is in force and the land is—\n\n(i) used and occupied as the principal place of residence of the nominated PPR beneficiary; and\n\n(ii) not used to carry on a substantial business activity; or\n\n(b) land subject to a discretionary trust if—\n\n(i) an appointment of a nominated beneficiary for the trust is in force; or\n\nS. 46A(3)(b)(ii) substituted by No. 83/2009 s. 9(1)(b).\n\n(ii) an appointment of a nominated PPR beneficiary for the trust is in force and the land is—\n\n(A) used and occupied as the principal place of residence of the nominated PPR beneficiary; and\n\n(B) not used to carry on a substantial business activity; or\n\nS. 46A(3)(c) amended by No. 68/2007 s. 10(a).\n\n(c) land subject to an excluded trust; or\n\nS. 46A(3)(d) inserted by No. 68/2007 s. 10(b).\n\n(d) land subject to an administration trust.\n\nS. 46A(3A) inserted by No. 47/2020 s. 44.\n\n(3A) Subsection (3)(a) or (b)(ii) does not apply if rent is paid by or on behalf of the nominated PPR beneficiary for use and occupation of the land.\n\n(4) This section is subject to sections 46B and 46C.\n\n(5) A trustee of child maintenance land who would be liable to land tax in accordance with subsection (1) but for this subsection is liable for land tax at the applicable rate set out in Part 1 of Schedule 1, and is to be assessed for that tax as if the child maintenance land were the only land owned by the trustee.\n\nS. 46A(6) inserted by No. 83/2009 s. 9(2).\n\n(6) In determining whether land is used by a person to carry on a substantial business activity, account must be taken of the factors referred to in section 62(2).\n\nS. 46A(7) inserted by No. 38/2023 s. 38.\n\n(7) There is to be added to the land tax payable by the trustee under subsection (2) on the whole of the land subject to the scheme or trust the amount (if any) determined by applying the applicable rate in Part 6 of Schedule 1 to the total taxable value of the land if—\n\n(a) in the case of a unit trust scheme that is not an absentee trust, the scheme has a nomination in force under section 46H; or\n\n(b) in the case of a discretionary trust that is not an absentee trust, the trust—\n\n(i) has a nomination in force under section 46H; and\n\n(ii) does not have a nomination in force under section 46F.\n\nS. 46B inserted by No. 85/2005 s. 27.\n\n","sortOrder":68},{"sectionNumber":"46B","sectionType":"section","heading":"Land tax for fixed trust if beneficial interests notified to Commissioner","content":"\t46B Land tax for fixed trust if beneficial interests notified to Commissioner\n\n(1) A trustee of a fixed trust to which land is subject may lodge with the Commissioner a written notice of the beneficial interests in the land.\n\nS. 46B(2) substituted by No. 40/2014 s. 16.\n\n(2) A notice must be in the form, and contain the information, determined by the Commissioner.\n\nS. 46B(3) amended by No. 68/2007 s. 11, substituted by No. 40/2014 s. 16.\n\n(3) A notice takes effect for the tax year following the year in which the notice is lodged and remains in force until it is withdrawn by the trustee.\n\nS. 46B(3A) inserted by No. 40/2014 s. 16.\n\n(3A) Despite subsection (1), if a trustee withdraws a notice that is in force under this section in respect of a fixed trust, the trustee cannot lodge another notice under this section in respect of that fixed trust.\n\n(4) If a notice is in force under this section for a fixed trust—\n\nS. 46B(4)(a) amended by No. 76/2012 s. 17.\n\n(a) a beneficiary of the trust is deemed, for the purposes of this Act other than Division 1 of Part 4, to be the owner (but not to the exclusion of the trustee) of land subject to the trust that bears the same proportion to the whole of the land subject to the trust as the beneficiary's beneficial interest in land subject to the trust bears to the total beneficial interests in land subject to the trust, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the beneficiary, at the applicable rate set out in Part 1 of Schedule 1; and\n\n(b) the trustee of the trust is to be assessed for land tax on the whole of the land subject to the trust at the applicable rate set out in Part 1 of Schedule 1, as if the land were the only land owned by the trustee.\n\n(5) There is to be deducted from the land tax payable by a beneficiary under subsection (4)(a) an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nA is the proportion of the beneficiary's beneficial interest in land subject to the trust to the total beneficial interests in land subject to the trust;\n\nB is the total amount of tax assessed on the trustee under subsection (4)(b); and\n\nC is the taxable value of the land of which the beneficiary is deemed by subsection (4)(a) to be the owner;\n\nD is the total taxable value of all taxable land owned by the beneficiary;\n\nE is the amount of tax assessed on the beneficiary under subsection (4)(a).\n\n(6) For the purposes of this section, the trustee's right of indemnity from the trust property is taken not to be a beneficial interest in the land subject to the trust.\n\n(7) Subsection (4)(a) does not apply to a beneficiary who holds a beneficial interest as trustee of another trust.\n\nSection 46D(1)(a) deems such a person to be the owner of land.\n\nS. 46B(8) inserted by No. 22/2024 s. 7.\n\n(8) Subsection (4)(a) does not apply to a beneficiary of the trust if the beneficiary—\n\n(a) is not deemed to be the owner of any other taxable land; and\n\nS. 46B(9) inserted by No. 22/2024 s. 7.\n\n(9) Subsection (4)(b) does not apply to the trustee of the trust if the trustee—\n\n(a) is a beneficiary/trustee under section 46D or 46ID; and\n\nS. 46C inserted by No. 85/2005 s. 27.\n\n","sortOrder":69},{"sectionNumber":"46C","sectionType":"section","heading":"Land tax for unit trust scheme if unitholdings notified to Commissioner","content":"\t46C Land tax for unit trust scheme if unitholdings notified to Commissioner\n\n(1) A trustee of a unit trust scheme to which land is subject may lodge with the Commissioner a written notice of the unitholdings in the scheme.\n\nS. 46C(2) substituted by No. 40/2014 s. 17.\n\n(2) A notice must be in the form, and contain the information, determined by the Commissioner.\n\nS. 46C(3) amended by No. 68/2007 s. 12, substituted by No. 40/2014 s. 17.\n\n(3) A notice takes effect for the tax year following the year in which the notice is lodged and remains in force until it is withdrawn by the trustee.\n\nS. 46C(3A) inserted by No. 40/2014 s. 17.\n\n(3A) Despite subsection (1), if a trustee withdraws a notice that is in force under this section in respect of a unit trust scheme, the trustee cannot lodge another notice under this section in respect of that unit trust scheme.\n\n(4) If a notice is in force under this section for a unit trust scheme—\n\n(a) a unitholder in the scheme is deemed, for the purposes of this Act other than Division 1 of Part 4, to be the owner (but not to the exclusion of the trustee) of land subject to the scheme that bears the same proportion to the whole of the land subject to the scheme as the unitholder's unitholding in the scheme bears to the total unitholdings in the scheme, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the unitholder, at the applicable rate set out in Part 1 of Schedule 1; and\n\n(b) the trustee of the scheme is to be assessed for land tax on the whole of the land subject to the scheme at the applicable rate set out in Part 1 of Schedule 1, as if the land were the only land owned by the trustee.\n\n(5) There is to be deducted from the land tax payable by a unitholder under subsection (4)(a) an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nB is the total amount of tax assessed on the trustee under subsection (4)(b); and\n\nC is the taxable value of the land of which the unitholder is deemed by subsection (4)(a) to be the owner;\n\nE is the amount of tax assessed on the unitholder under subsection (4)(a).\n\n(6) Subsection (4)(a) does not apply to a unitholder who holds units as trustee of another trust.\n\nSection 46D(1)(b) deems such a person to be the owner of land.\n\nS. 46C(7) inserted by No. 22/2024 s. 8.\n\n(7) Subsection (4)(a) does not apply to a unitholder of the scheme if the unitholder—\n\n(a) is not deemed to be the owner of any other taxable land; and\n\nS. 46C(8) inserted by No. 22/2024 s. 8.\n\n(8) Subsection (4)(b) does not apply to the trustee of the scheme if the trustee—\n\n(a) is a beneficiary/trustee under section 46D or 46ID; and\n\nS. 46D inserted by No. 85/2005 s. 27.\n\n","sortOrder":70},{"sectionNumber":"46D","sectionType":"section","heading":"Land tax for beneficiary/trustees","content":"\t46D Land tax for beneficiary/trustees\n\n(1) For the purposes of this Act—\n\nS. 46D(1)(a) amended by No. 76/2012 s. 17.\n\n(a) a person who holds a beneficial interest in land subject to a fixed trust in respect of which a notice is in force under section 46B (***the first trust***) as trustee of another trust (***the second trust***) is deemed, for the purposes of this Act other than Division 1 of Part 4, to be the owner of land subject to the first trust that bears the same proportion to the whole of the land subject to the first trust as the person's beneficial interest in the land subject to the first trust bears to the total beneficial interests in land subject to the first trust;\n\n(b) a person who holds units in a unit trust scheme in respect of which a notice is in force under section 46C (***the first scheme***) as trustee of another trust (***the second trust***) is deemed, for the purposes of this Act other than Division 1 of Part 4, to be the owner of land subject to the first scheme that bears the same proportion to the whole of the land subject to the first scheme as the person's unitholding in the first scheme bears to the total unitholdings in the first scheme.\n\n(2) For the purposes of this section, a person referred to in subsection (1) is called a ***beneficiary/trustee***.\n\n(3) There is to be deducted from any land tax payable by a beneficiary/trustee on land that is subject to the second trust an amount (if any) necessary to avoid double taxation, being the lesser of—\n\n(a) the proportion of the beneficiary/trustee's beneficial interest in land subject to the first trust to the total beneficial interests in land subject to the first trust; or\n\n(b) the proportion of the beneficiary/trustee's unitholding in the first scheme to the total unitholdings in the first scheme;\n\nB is the total amount of tax assessed on the trustee of the first trust or the first scheme on the whole of the land subject to the first trust or first scheme; and\n\nC is the taxable value of the land of which the beneficiary/trustee is deemed by subsection (1) to be the owner;\n\nE is the amount of tax assessed under this Act on the beneficiary/trustee in respect of all taxable land owned by the beneficiary/trustee that is subject to the second trust.\n\nS. 46E (Heading) amended by No. 40/2014 s. 18(1).\n\nS. 46E inserted by No. 85/2005 s. 27, amended by No. 40/2014 s. 18(2).\n\n","sortOrder":71},{"sectionNumber":"46E","sectionType":"section","heading":"Land tax for excluded trusts and administration trusts","content":"\t46E Land tax for excluded trusts and administration trusts\n\nA trustee of an excluded trust or of an administration trust is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee.\n\nS. 46F inserted by No. 85/2005 s. 27.\n\n","sortOrder":72},{"sectionNumber":"46F","sectionType":"section","heading":"Nomination of beneficiary of pre-2006 discretionary trust for land tax purposes","content":"\t46F Nomination of beneficiary of pre-2006 discretionary trust for land tax purposes\n\n(1) This section applies to a discretionary trust if the trust property includes any pre-2006 land.\n\n(2) The trustee of the trust may nominate a person to be the nominated beneficiary of the trust for the purposes of this Act.\n\n(3) The person nominated must be—\n\n(ii) is of or over the age of 18 years on 31 December 2005; and\n\n(b) the trustee, if all beneficiaries of the trust are under the age of 18 years on 31 December 2005.\n\n(4) A nomination under subsection (2) must—\n\n(a) be in the form, and contain the information, determined by the Commissioner; and\n\n(b) be lodged with the Commissioner on or before the later of—\n\n(i) 30 June 2006; or\n\n(ii) 3 months after the day on which a liability first arises for land tax on land subject to the trust.\n\n(5) A nomination lodged in accordance with subsection (4)—\n\n(a) takes effect—\n\n(i) for the 2006 tax year if made on or before 30 June 2006; or\n\nS. 46F(5)(a)(ii) substituted by No. 68/2007 s. 13(1).\n\n(ii) in any other case, for the tax year in respect of which the nomination is lodged; and\n\n(b) remains in force until—\n\n(i) revoked by the nominated beneficiary in writing given to the Commissioner; or\n\n(ii) the nominated beneficiary dies.\n\n(6) If the nominated beneficiary revokes the nomination, the trustee of the trust may nominate as the nominated beneficiary—\n\n(ii) is of or over the age of 18 years on the date of the nomination; and\n\n(b) the trustee, if all beneficiaries of the trust are under the age of 18 years on the date of the nomination—\n\nif the Commissioner considers that the nomination of a beneficiary under this subsection is just and reasonable in the particular case.\n\n(7) If the nominated beneficiary dies, the trustee of the trust may nominate as the nominated beneficiary—\n\n(ii) is of or over the age of 18 years on the date of the nomination; and\n\n(b) the trustee, if all beneficiaries of the trust are under the age of 18 years on the date of the nomination.\n\n(8) A nomination lodged under subsection (6) or (7)—\n\n(a) must be in the form, and contain the information, determined by the Commissioner; and\n\nS. 46F(8)(b) substituted by No. 68/2007 s. 13(2), amended by No. 40/2014 s. 19.\n\n(b) takes  effect for the tax year following the tax year in which the nomination is lodged; and\n\n(c) remains in force until—\n\n(i) revoked by the nominated beneficiary in writing given to the Commissioner; or\n\n(ii) the nominated beneficiary dies.\n\n(9) A nomination may be lodged under subsection (6) or (7) (as the case requires) on more than one occasion.\n\nS. 46G inserted by No. 85/2005 s. 27.\n\n","sortOrder":73},{"sectionNumber":"46G","sectionType":"section","heading":"Land tax for discretionary trust with nominated beneficiary","content":"\t46G Land tax for discretionary trust with nominated beneficiary\n\n(1) This section applies if the nomination of a nominated beneficiary for a discretionary trust is in force under section 46F.\n\nS. 46G(2) amended by No. 22/2021 s. 28(1).\n\n(2) The nominated beneficiary is deemed, for the purposes of this Act (other than Division 1 of Part 4) but for no other purpose, to be the owner (but not to the exclusion of the trustee) of the pre‑2006 land subject to the trust, other than land for which a nomination under section 46H is in force, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the nominated beneficiary.\n\n(3) The trustee of the trust is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee—\n\nS. 46G(3)(a) amended by No. 22/2021 s. 28(2).\n\n(a) in respect of any pre-2006 land, other than land for which a nomination under section 46H is in force—at the applicable rate set out in Part 1 of Schedule 1; and\n\nS. 46G(3)(b) amended by No. 22/2021 s. 28(2).\n\n(b) in respect of any post-2006 land, other than land for which a nomination under section 46H is in force—at the applicable rate set out in Part 3 of Schedule 1.\n\nS. 46G(4) amended by Nos 22/2021 s. 28(3), 52/2021 s. 64(2).\n\n(4) For the purposes of subsection (3), if the trust property includes both pre-2006 land and post-2006 land, the trustee is to be assessed in accordance with the following formula—\n\nL is the land tax assessed for the trustee;\n\nR1 is the applicable rate of land tax set out in Part 1 of Schedule 1;\n\nR2 is the applicable rate of land tax set out in Part 3 of Schedule 1;\n\n  T is the total taxable value of all taxable land subject to the trust, other than land for which a nomination under section 46H is in force;\n\n  A is the total taxable value of the pre‑2006 land subject to the trust, other than land for which a nomination under section 46H is in force;\n\n  B is the total taxable value of the post‑2006 land subject to the trust, other than land for which a nomination under section 46H is in force.\n\n(5) There is to be deducted from any land tax payable by the nominated beneficiary under subsection (2) any land tax payable by the trustee under subsection (3) in respect of pre-2006 land.\n\nS. 46G(5A) inserted by No. 38/2023 s. 39.\n\n(5A) If the trust also has a nomination in force under section 46H, there is to be added to the land tax payable by the trustee under subsection (3) on the whole of the land subject to the trust the amount (if any) determined by applying the applicable rate in Part 6 of Schedule 1 to the total taxable value of the land.\n\n(6) Subsection (2) does not apply if the nominated beneficiary is the trustee.\n\nS. 46H inserted by No. 85/2005 s. 27.\n\n","sortOrder":74},{"sectionNumber":"46H","sectionType":"section","heading":"Nomination of PPR beneficiary of unit trust scheme or discretionary trust for land tax purposes","content":"\t46H Nomination of PPR beneficiary of unit trust scheme or discretionary trust for land tax purposes\n\n(1) The trustee of a unit trust scheme or discretionary trust may nominate a person to be the nominated PPR beneficiary of the scheme or trust for the purposes of this Act.\n\n(2) The person nominated must be a natural person who is a unitholder in the scheme or a beneficiary of the trust.\n\n(3) A nomination under subsection (1) must be lodged with the Commissioner in the form, and containing the information, determined by the Commissioner.\n\n(4) A nomination lodged in accordance with subsection (3)—\n\nS. 46H(4)(a) amended by No. 68/2007 s. 14(1), substituted by No. 40/2014 s. 20(1).\n\n(a) takes effect for the tax year in which the nomination is lodged; and\n\nS. 46H(4)(b) substituted by No. 68/2007 s. 14(2).\n\n(b) remains in force until whichever of the following occurs first—\n\n(i) the nominated PPR beneficiary dies; or\n\n(ii) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence.\n\nS. 46H(5) substituted by No. 68/2007 s. 14(3).\n\n(5) The trustee of the scheme or trust may nominate a natural person who is a unitholder in the scheme or a beneficiary of the trust as the nominated PPR beneficiary if—\n\n(a) the nominated PPR beneficiary dies; or\n\n(b) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence and the Commissioner considers that the nomination of a PPR beneficiary under this subsection is just and reasonable in the particular case.\n\n(6) A nomination lodged under subsection (5)—\n\n(a) must be in the form, and contain the information, determined by the Commissioner; and\n\nS. 46H(6)(b) substituted by No. 68/2007 s. 14(4)(a), amended by No. 40/2014 s. 20(2).\n\n(b) takes  effect for the tax year in which the nomination is lodged; and\n\nS. 46H(6)(c) substituted by No. 68/2007 s. 14(4)(b).\n\n(c) remains in force until whichever of the following occurs first—\n\n(i) the nominated PPR beneficiary dies; or\n\n(ii) the nominated PPR beneficiary ceases to use and occupy the land as his or her principal place of residence.\n\n(7) A nomination may be lodged under subsection (5) on more than one occasion.\n\n(8) This section does not apply to a unit trust scheme if a notice is in force for the scheme under section 46C.\n\nS. 46I inserted by No. 85/2005 s. 27.\n\n","sortOrder":75},{"sectionNumber":"46I","sectionType":"section","heading":"Land tax for PPR land if nominated PPR beneficiary","content":"\t46I Land tax for PPR land if nominated PPR beneficiary\n\n(1) This section applies if the nomination of a nominated PPR beneficiary for a unit trust scheme or discretionary trust is in force under section 46H.\n\nS. 46I(2) amended by No. 68/2007 s. 15(1).\n\n(2) The trustee of the unit trust scheme or discretionary trust is to be assessed for land tax on land subject to the scheme or trust that is used and occupied as the principal place of residence of the nominated PPR beneficiary as if the land were the only land owned by the trustee.\n\nS. 46I(2A) inserted by No. 47/2020 s. 45(1).\n\n(2A) For the purposes of subsection (2), land is not taken to be occupied as a place of residence unless there is a building affixed to the land (including a home unit) that, in the Commissioner's opinion—\n\nS. 46I(3) inserted by No. 68/2007 s. 15(2).\n\n(3) Subsection (2) applies only if the land has been used and occupied as the principal place of residence of the nominated PPR beneficiary—\n\n(a) since 1 July in the year preceding the tax year in which the nomination for that PPR beneficiary is lodged under section 46H; or\n\n(b) if the trustee became owner of the land on or after 1 July in the year preceding the tax year in which the nomination for that PPR beneficiary is lodged under section 46H, since a later date during that year.\n\nS. 46I(4) inserted by No. 83/2009 s. 10, substituted by No. 47/2020 s. 45(2).\n\n(4) Subsection (2) does not apply if—\n\n(a) rent is paid by or on behalf of the nominated PPR beneficiary for use and occupation of the land in the year preceding the tax year; or\n\n(b) the land contains a separate residence used to derive income from the land in the year preceding the tax year; or\n\n(c) the land is used to carry on a substantial business activity in the year preceding the tax year.\n\nS. 46I(5) inserted by No. 83/2009 s. 10.\n\n(5) In determining whether land is used by a person to carry on a substantial business activity, account must be taken of the factors referred to in section 62(2).\n\nPt 3 Div. 2AB (Heading and ss 46IA–46AF) inserted by No. 26/2015 s. 32.\n\nDivision 2AB—Land held on trust under absentee trusts\n\nS. 46IAA inserted by No. 67/2017 s. 15.\n\n\t46IAA Absentee proportion of interests in land subject to a trust in a chain of trusts\n\n(1) The absentee proportion of interests in land subject to a trust to the total interests in the land is the proportion of all the interests in that land that—\n\n(a) natural person absentees or absentee corporations have in that land directly or indirectly through one or more chains of trusts that they do not hold on trust for another person; or\n\n(b) persons have in that land directly or indirectly through one or more chains of trusts as trustee of an absentee trust that is a discretionary trust.\n\n(2) Without limiting subsection (1), in calculating the absentee proportion of interests in land subject to a trust, a unitholding in a unit trust scheme is to be treated as an interest in the land.\n\n","sortOrder":76},{"sectionNumber":"Sch 1A","sectionType":"schedule","heading":"sets out examples of how the absentee proportion of interests in land subject to a trust that is in a chain of trusts is calculated.","content":"Schedule 1A sets out examples of how the absentee proportion of interests in land subject to a trust that is in a chain of trusts is calculated.\n\nS. 46IA inserted by No. 26/2015 s. 32.\n\n\t46IA Land tax surcharge for absentee trusts\n\nS. 46IA(1) amended by No. 40/2016 s. 21, substituted by No. 67/2017 s. 16(1), amended by Nos 17/2019 s. 37(1), 18/2023 s. 27(1).\n\n(1) A person who is the owner of land as a trustee of an absentee trust that is a fixed trust is liable for land tax determined using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 3 of Schedule 1;\n\n(a) if the absentee trust is not in a chain of trusts or is an ultimate trust, the value of all land subject to the trust that would be taken under section 46IB to be owned by an absentee beneficiary if a notice were in force under section 46B in respect of the beneficial interests of that absentee beneficiary in that land; or\n\n(b) if the absentee trust is in a chain of trusts and is not an ultimate trust, an amount determined by the formula—\n\nD is the absentee proportion of interests in all land subject to the trust;\n\nE is the taxable value of all land subject to the trust.\n\nS. 46IA(1A) amended by Nos 17/2019 s. 37(2), 18/2023 s. 27(2).\n\n(1A) A person who is the owner of land as a trustee of an absentee trust that is a unit trust scheme is liable for land tax determined using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 3 of Schedule 1;\n\n(a) if the unit trust scheme is not in a chain of trusts or is an ultimate trust, the value of all land subject to the scheme that would be taken under section 46IC to be owned by an absentee beneficiary if a notice were in force under section 46C in respect of the unitholdings in the scheme held by that absentee beneficiary; or\n\n(b) if the unit trust scheme is in a chain of trusts and is not an ultimate trust, an amount determined by the formula—\n\nD is the absentee proportion of interests in all land subject to the scheme;\n\nE is the taxable value of all land subject to the scheme.\n\nS. 46IA(1B) inserted by No. 67/2017 s. 16(1).\n\n(1B) A person who is the owner of land as trustee of an absentee trust that is a discretionary trust is liable for land tax determined at the applicable rate set out in Part 5 of Schedule 1.\n\n(2) The trustee is to be assessed for land tax on the whole of the land subject to the absentee trust as if the land were the only land owned by the trustee for the purposes of—\n\nS. 46IA(2)(a) amended by No. 67/2017 s. 16(2)(a).\n\n(a) the variable \"B\" in the formula in subsections (1) and (1A); and\n\nS. 46IA(2)(b) substituted by No. 67/2017 s. 16(2)(b).\n\n(b) subsection (1B).\n\nS. 46IA(2A) inserted by No. 38/2023 s. 40.\n\n(2A) There is to be added to the land tax payable by the trustee under subsection (1A) or (1B) on the whole of the land subject to the absentee trust the amount (if any) determined by applying the applicable rate in Part 6 of Schedule 1 to the total taxable value of the land if—\n\n(a) in the case of an absentee trust that is a unit trust scheme, the scheme has a nomination in force under section 46H; or\n\n(b) in the case of an absentee trust that is a discretionary trust, the trust—\n\n(i) has a nomination in force under section 46H; and\n\n(ii) does not have a nomination in force under section 46F.\n\n(3) This section does not apply to—\n\n(a) land subject to an excluded trust; or\n\n(b) land subject to an administration trust; or\n\n(c) child maintenance land.\n\n(4) This section is subject to sections 46IB, 46IC and 46IE.\n\nS. 46IB inserted by No. 26/2015 s. 32.\n\n\t46IB Land tax for absentee fixed trust if beneficial interests notified to Commissioner\n\n(1) If a notice is in force under section 46B for a fixed trust (that is an absentee trust) and all of the beneficial interests in the land are beneficial interests of absentee beneficiaries—\n\nS. 46IB(1)(a) amended by No. 40/2016 s. 22(1).\n\n(a) an absentee beneficiary of the trust is taken, for the purposes of this Act other than Division 1 of Part 4, to be the owner  \n(but not to the exclusion of the trustee) of land subject to the trust that bears the same proportion to the whole of the land subject to the trust as the absentee beneficiary's beneficial interest in land subject to the trust bears to the total beneficial interests in land subject to the trust, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the absentee beneficiary, at the applicable rate set out in Part 4 of Schedule 1; and\n\nS. 46IB(1)(b) substituted by No. 67/2017 s. 17(1).\n\n(b) the trustee of the trust is to be assessed for land tax on the whole of the land subject to the trust—\n\n(i) if the trust is not in a chain of trusts or is an ultimate trust, at the applicable rate set out in Part 4 of Schedule 1, as if the land were the only land owned by the trustee; or\n\nS. 46IB(1)(b)(ii) amended by Nos 17/2019 s. 38(1), 18/2023 s. 28(1).\n\n(ii) if the trust is in a chain of trusts and is not an ultimate trust, using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the trust (as if that land were the only land owned by the trustee);\n\nC is the absentee proportion of interests in all land subject to the trust;\n\nD is the taxable value of all land subject to the trust.\n\n(2) There is to be deducted from the land tax payable under subsection (1)(a) by an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nA is the proportion of the absentee beneficiary's beneficial interest in land subject to the trust to the total beneficial interests in land subject to the trust;\n\nB is the total amount of tax assessed on the trustee under subsection (1)(b); and\n\nC is the taxable value of the land of which the absentee beneficiary is taken by subsection (1)(a) to be the owner;\n\nD is the total taxable value of all taxable land owned by the absentee beneficiary;\n\nE is the amount of tax assessed on the absentee beneficiary under subsection (1)(a).\n\n(3) If a notice is in force under section 46B for a fixed trust (that is an absentee trust) for all of the beneficial interests in the land and at least one, but not all, of those interests is a beneficial interest of a beneficiary who is not an absentee beneficiary—\n\nS. 46IB(3)(a) amended by No. 40/2016 s. 22(2)(a).\n\n(a) a beneficiary of the trust is taken, for the purposes of this Act other than Division 1 of Part 4, to be the owner (but not to the exclusion of the trustee) of land subject to the trust that bears the same proportion to the whole of the land subject to the trust as the beneficiary's beneficial interest in land subject to the trust bears to the total beneficial interests in land subject to the trust, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the beneficiary—\n\n(i) in the case of an absentee beneficiary, at the applicable rate set out in Part 4 of Schedule 1; and\n\n(ii) in the case of any other beneficiary, at the applicable rate set out in Part 1 of Schedule 1; and\n\nS. 46IB(3)(b) amended by Nos 40/2016 s. 22(2)(b), 67/2017 s. 17(2), 17/2019 s. 38(2), 18/2023 s. 28(2).\n\n(b) the trustee of the trust is to be assessed for land tax on the whole of the land subject to the trust using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the trust (as if that land were the only land owned by the trustee);\n\n(a) if the trust is not in a chain of trusts or is an ultimate trust, the taxable value of all land owned by an absentee beneficiary; or\n\n(b) if the trust is in a chain of trusts and is not an ultimate trust, an amount determined by the formula—\n\nD is the absentee proportion of interests in all land subject to the trust;\n\nE is the taxable value of all land subject to the trust.\n\n(4) There is to be deducted from the land tax payable under subsection (3)(a) by an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nS. 46IB(4)(a) amended by Nos 40/2016 s. 22(3), 17/2019 s. 38(3), 18/2023 s. 28(3).\n\nA is the proportion of the absentee beneficiary's beneficial interest in land subject to the trust to the total beneficial interests in land subject to the trust;\n\nB is that part of the total amount of tax assessed on the trustee under subsection (3)(b) determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the trust (as if that land were the only land owned by the trustee);\n\nC is the taxable value of the land of which the absentee beneficiary is taken by subsection (3)(a) to be the owner; and\n\nC is the taxable value of the land of which the absentee beneficiary is taken by subsection (3)(a) to be the owner;\n\nD is the total taxable value of all taxable land owned by the absentee beneficiary;\n\nE is the amount of tax assessed on the absentee beneficiary under subsection (3)(a)(i).\n\n(5) There is to be deducted from the land tax payable under subsection (3)(a) by a beneficiary who is not an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nA is the proportion of the beneficiary's beneficial interest in land subject to the trust to the total beneficial interests in land subject to the trust;\n\nB is that part of the total amount of tax assessed on the trustee under subsection (3)(b) determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the trust (as if that land were the only land owned by the trustee); and\n\nC is the taxable value of the land of which the beneficiary is taken by subsection (3)(a) to be the owner;\n\nD is the total taxable value of all taxable land owned by the beneficiary;\n\nE is the amount of tax assessed on the beneficiary under subsection (3)(a)(ii).\n\n(6) Subsection (1)(a) or (3)(a) does not apply to a beneficiary who holds a beneficial interest as trustee of another trust.\n\nUnder section 46ID(1)(a) such a person is taken to be the owner of land.\n\nS. 46IB(7) inserted by No. 22/2024 s. 9.\n\n(7) Subsection (3)(a) does not apply to a beneficiary of the trust if the beneficiary—\n\n(a) is not an absentee beneficiary; and\n\n(b) is not deemed to be the owner of any other taxable land; and\n\n(c) does not own any other taxable land in any capacity.\n\nS. 46IC inserted by No. 26/2015 s. 32.\n\n\t46IC Land tax for absentee unit trust scheme if unitholdings notified to Commissioner\n\n(1) If a notice is in force under section 46C for all of the unitholdings in a unit trust scheme (that is an absentee trust) and all of those unitholdings are held by unitholders who are absentee beneficiaries—\n\n(a) a unitholder in the scheme is taken, for the purposes of this Act other than Division 1 of Part 4, to be the owner (but not to the exclusion of the trustee) of land subject to the scheme that bears the same proportion to the whole of the land subject to the scheme as the unitholder's unitholding in the scheme bears to the total unitholdings in the scheme, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the unitholder, at the applicable rate set out in Part 4 of Schedule 1; and\n\nS. 46IC(1)(b) substituted by No. 67/2017 s. 18(1).\n\n(b) the trustee of the scheme is to be assessed for land tax on the whole of the land subject to the scheme—\n\n(i) if the scheme is not in a chain of trusts or is an ultimate trust, at the applicable rate set out in Part 4 of Schedule 1, as if the land were the only land owned by the trustee; or\n\nS. 46IC(1)(b)(ii) amended by Nos 17/2019 s. 39(1), 18/2023 s. 29(1).\n\n(ii) if the scheme is in a chain of trusts and is not an ultimate trust, an amount determined using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee);\n\nC is the absentee proportion of interests in all land subject to the scheme;\n\nD is the taxable value of all land subject to the scheme.\n\n(2) There is to be deducted from the land tax payable under subsection (1)(a) by an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nB is the total amount of tax assessed on the trustee under subsection (1)(b); and\n\nC is the taxable value of the land of which the unitholder is taken by subsection (1)(a) to be the owner;\n\nE is the amount of tax assessed on the unitholder under subsection (1)(a).\n\n(3) If a notice is in force under section 46C for all of the unitholdings in a unit trust scheme (that is an absentee trust) and at least one, but not all, of those unitholdings is held by a unitholder who is not an absentee beneficiary—\n\n(a) a unitholder in the scheme is taken, for the purposes of this Act other than Division 1 of Part 4, to be the owner (but not to the exclusion of the trustee) of land subject to the scheme that bears the same proportion to the whole of the land subject to the scheme as the unitholder's unitholding in the scheme bears to the total unitholdings in the scheme, and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the unitholder—\n\n(i) in the case of a unitholder who is an absentee beneficiary, at the applicable rate set out in Part 4 of Schedule 1; and\n\n(ii) in the case of any other unitholder, at the applicable rate set out in Part 1 of Schedule 1; and\n\nS. 46IC(3)(b) amended by Nos 40/2016 s. 23, 67/2017 s. 18(2), 17/2019 s. 39(2), 18/2023 s. 29(2).\n\n(b) the trustee of the scheme is to be assessed for land tax on the whole of the land subject to the scheme using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee);\n\n(a) if the unit trust scheme is not in a chain of trusts or is an ultimate trust, the taxable value of all land subject to the scheme owned by a unitholder who is an absentee beneficiary; or\n\n(b) if the unit trust scheme is in a chain of trusts and is not an ultimate trust, an amount determined by the formula—\n\nD is the absentee proportion of interests in all land subject to the scheme;\n\nE is the taxable value of all land subject to the scheme.\n\n(4) There is to be deducted from the land tax payable under subsection (3)(a) by a unitholder who is an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nS. 46IC(4)(a) amended by Nos 40/2016 s. 23, 17/2019 s. 39(3), 18/2023 s. 29(3).\n\nB is that part of the total amount of tax assessed on the trustee under subsection (3)(b) determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee);\n\nC is the taxable value of the land of which the unitholder is taken by subsection (3)(a) to be the owner; and\n\nC is the taxable value of the land of which the unitholder is taken by subsection (3)(a) to be the owner;\n\nE is the amount of tax assessed on the unitholder under subsection (3)(a)(i).\n\n(5) There is to be deducted from the land tax payable under subsection (3)(a) by a unitholder who is not an absentee beneficiary an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nB is that part of the total amount of tax assessed on the trustee under subsection (3)(b) determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee); and\n\nC is the taxable value of the land of which the unitholder is taken by subsection (3)(a) to be the owner;\n\nE is the amount of tax assessed on the unitholder under subsection (3)(a)(ii).\n\n(6) Subsection (1)(a) or (3)(a) does not apply to a unitholder who holds units as trustee of another trust.\n\nUnder section 46ID(1)(b) such a person is taken to be the owner of land.\n\nS. 46IC(7) inserted by No. 22/2024 s. 10.\n\n(7) Subsection (3)(a) does not apply to a unitholder in the scheme if the unitholder—\n\n(a) is not an absentee beneficiary; and\n\n(b) is not deemed to be the owner of any other taxable land; and\n\n(c) does not own any other taxable land in any capacity.\n\nS. 46ID inserted by No. 26/2015 s. 32.\n\n\t46ID Land tax for beneficiary/trustees\n\n(1) For the purposes of this Act—\n\n(a) a person who holds a beneficial interest in land subject to a fixed trust (that is an absentee trust) in respect of which a notice is in force under section 46B (***the first trust***) as trustee of another trust (***the second trust***) is taken, for the purposes of this Act, to be the owner of land subject to the first trust that bears the same proportion to the whole of the land subject to the first trust as the person's beneficial interest in the land subject to the first trust bears to the total beneficial interests in land subject to the first trust; and\n\n(b) a person who holds units in a unit trust scheme (that is an absentee trust) in respect of which a notice is in force under section 46C (***the first scheme***) as trustee of another trust (***the second trust***) is taken, for the purposes of this Act other than Division 1 of Part 4, to be the owner of land subject to the first scheme that bears the same proportion to the whole of the land subject to the first scheme as the person's unitholding in the first scheme bears to the total unitholdings in the first scheme.\n\n(2) For the purposes of this section, a person referred to in subsection (1) is called a ***beneficiary/trustee***.\n\nS. 46ID(2A) inserted by No. 40/2016 s. 24(1).\n\n(2A) Subsection (3) applies to—\n\n(a) a beneficiary/trustee who holds a beneficial interest in the land subject to the first trust as an absentee beneficiary and all of the beneficial interests in the land subject to the first trust are beneficial interests of absentee beneficiaries; or\n\n(b) a beneficiary/trustee who holds a unitholding in the first scheme as an absentee beneficiary and all of the unitholdings in the first scheme are held by unitholders who are absentee beneficiaries.\n\n(3) There is to be deducted from any land tax payable by a beneficiary/trustee on land that is subject to the second trust an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nS. 46ID(3)(a) substituted by Nos 40/2016 s. 24(2), 67/2017 s. 19(1), amended by Nos 17/2019 s. 40(1), 18/2023 s. 30(1).\n\n(a) the proportion of the beneficiary/trustee's beneficial interest in land subject to the first trust to the total beneficial interests in land subject to the first trust; or\n\n(b) the proportion of the beneficiary/trustee's unitholding in the first scheme to the total unitholdings in the first scheme;\n\nB is that part of the total amount of tax assessed on the trustee of the first trust or the first scheme on the whole of the land subject to the first trust or first scheme determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the first trust or first scheme;\n\n(a) if the second trust is an absentee trust that is a discretionary trust, 100% of interests in all land subject to the discretionary trust; or\n\n(b) in all other cases, the absentee proportion of interests in all land subject to the second trust;\n\nD is the taxable value of the land of which the beneficiary/trustee is taken by subsection (1) to be the owner; and\n\nE is the amount of tax assessed under this Act on the beneficiary/trustee in respect of all taxable land owned by the beneficiary/trustee that is subject to the second trust.\n\nS. 46ID(4) inserted by No. 40/2016 s. 24(3).\n\n(4) Subsection (5) applies to—\n\n(a) a beneficiary/trustee who holds a beneficial interest in the land subject to the first trust as an absentee beneficiary and at least one, but not all, of the beneficial interests in the land subject to the first trust is a beneficial interest of a beneficiary who is not an absentee beneficiary; or\n\n(b) a beneficiary/trustee who holds a unitholding in the first scheme as an absentee beneficiary and at least one, but not all, of the unitholdings in the first scheme is held by a unitholder who is not an absentee beneficiary.\n\nS. 46ID(5) inserted by No. 40/2016 s. 24(3).\n\n(5) There is to be deducted from any land tax payable by a beneficiary/trustee on land that is subject to the second trust an amount (if any) necessary to avoid double taxation, being the lesser of—\n\nS. 46ID(5)(a) substituted by No. 67/2017 s. 19(2), amended by Nos 22/2018 s. 25, 17/2019 s. 40(2), 18/2023 s. 30(2).\n\n(a) the proportion of the beneficiary/trustee's beneficial interest in land subject to the first trust to the total beneficial interests in land subject to the first trust; or\n\n(b) the proportion of the beneficiary/trustee's unitholding in the first scheme to the total unitholdings in the first scheme;\n\nB is that part of the total amount of tax assessed on the trustee of the first trust or the first scheme on the whole of the land subject to the first trust or first scheme determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the first trust or first scheme;\n\n(a) if the second trust is an absentee trust that is a discretionary trust, 100% of interests in all land subject to the discretionary trust; or\n\n(b) in all other cases, the absentee proportion of interests in all land subject to the second trust;\n\nD is the taxable value of the land of which the beneficiary/trustee is taken by subsection (1) to be the owner; and\n\nE is the amount of tax assessed under this Act on the beneficiary/trustee in respect of all taxable land owned by the beneficiary/trustee that is subject to the second trust.\n\nS. 46ID(6) inserted by No. 40/2016 s. 24(3).\n\n(6) Subsection (7) applies to—\n\n(a) a beneficiary/trustee who holds a beneficial interest in the land subject to the first trust not as an absentee beneficiary and at least one, but not all, of the beneficial interests in the land subject to the first trust is a beneficial interest of a beneficiary who is an absentee beneficiary; or\n\n(b) a beneficiary/trustee who holds a unitholding in the first scheme not as an absentee beneficiary and at least one, but not all, of the unitholdings in the first scheme is held by a unitholder who is an absentee beneficiary.\n\nS. 46ID(7) inserted by No. 40/2016 s. 24(3).\n\n(7) There is to be deducted from any land tax payable by a beneficiary/trustee on land that is subject to the second trust an amount (if any) necessary to avoid double taxation, being the lesser of—\n\n(a) the proportion of the beneficiary/trustee's beneficial interest in land subject to the first trust to the total beneficial interests in land subject to the first trust; or\n\n(b) the proportion of the beneficiary/trustee's unitholding in the first scheme to the total unitholdings in the first scheme;\n\nB is that part of the total amount of tax assessed on the trustee of the first trust or the first scheme on the whole of the land subject to the first trust or first scheme determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the first trust or first scheme; and\n\nE is the amount of tax assessed under this Act on the beneficiary/trustee in respect of all taxable land owned by the beneficiary/trustee that is subject to the second trust.\n\nS. 46IE inserted by No. 26/2015 s. 32.\n\n\t46IE Land tax for absentee discretionary trust with nominated beneficiary\n\n(1) This section applies if the nomination of a nominated beneficiary for a discretionary trust that is an absentee trust is in force under section 46F.\n\n(2) The nominated beneficiary is taken, for the purposes of this Act (other than Division 1 of Part 4) but for no other purpose, to be the owner of the pre-2006 land subject to the trust (but not to the exclusion of the trustee) and is to be assessed for land tax on that land accordingly, together with any other taxable land owned by the nominated beneficiary—\n\n(a) if the nominated beneficiary is an absentee beneficiary, at the applicable rate set out in Part 4 of Schedule 1; and\n\n(b) if the nominated beneficiary is not an absentee beneficiary, at the applicable rate set out in Part 1 of Schedule 1.\n\n(3) The trustee of the trust is to be assessed for land tax on the whole of the land subject to the trust as if the land were the only land owned by the trustee—\n\n(a) in respect of any pre-2006 land—at the applicable rate set out in Part 4 of Schedule 1; and\n\n(b) in respect of any post-2006 land—at the applicable rate set out in Part 5 of Schedule 1.\n\n(4) For the purposes of subsection (3), if the trust property includes both pre-2006 land and post-2006 land, the trustee is to be assessed in accordance with the following formula—\n\nL is the land tax assessed for the trustee;\n\nR1 is the applicable rate of land tax set out in Part 4 of Schedule 1;\n\nR2 is the applicable rate of land tax set out in Part 5 of Schedule 1;\n\nT is the total taxable value of all taxable land subject to the trust;\n\nA is the total taxable value of the pre‑2006 land subject to the trust;\n\nB is the total taxable value of the post‑2006 land subject to the trust.\n\n(5) There is to be deducted from any land tax payable by the nominated beneficiary under subsection (2) any land tax payable by the trustee under subsection (3) in respect of pre‑2006 land.\n\n(6) Subsection (2) does not apply if the nominated beneficiary is the trustee.\n\nS. 46IE(7) inserted by No. 38/2023 s. 41.\n\n(7) If the trust also has a nomination in force under section 46H, there is to be added to the land tax payable by the trustee under subsection (3) on the whole of the land subject to the trust the amount (if any) determined by applying the applicable rate in Part 6 of Schedule 1 to the total taxable value of the land.\n\nS. 46IF inserted by No. 26/2015 s. 32.\n\n\t46IF Land tax for PPR land if nominated PPR beneficiary\n\n(1) This section applies if a nomination of a nominated PPR beneficiary for a unit trust scheme or discretionary trust that is an absentee trust is in force under section 46H.\n\nS. 46IF(2) amended by No. 67/2017 s. 20(1).\n\n(2) The trustee of a unit trust scheme (other than a scheme that is in a chain of trusts) or discretionary trust is to be assessed for land tax on land subject to the scheme or trust—\n\n(a) if that land that is used and occupied as the principal place of residence of the nominated PPR beneficiary—\n\n(i) as if the land were the only land owned by the trustee; and\n\n(ii) at the applicable rate set out in Part 4 of Schedule 1; or\n\n(b) if that land that is not used and occupied as the principal place of residence of the nominated PPR beneficiary, at the applicable rate set out in Part 5 of Schedule 1.\n\nS. 46IF(2A) inserted by No. 67/2017 s. 20(2).\n\n(2A) The trustee of a unit trust scheme that is in a chain of trusts is to be assessed for land tax on land subject to the scheme—\n\n(a) if that land is used and occupied as the principal place of residence of the nominated PPR beneficiary—\n\n(i) as if the land were the only land owned by the trustee; and\n\nS. 46IF(2A) (a)(ii) amended by Nos 17/2019 s. 41, 18/2023 s. 31.\n\n(ii) using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee);\n\nC is the absentee proportion of interests in all the land subject to the scheme;\n\nD is the taxable value of all land subject to the scheme; or\n\nS. 46IF(2A)(b) amended by Nos 17/2019 s. 41, 18/2023 s. 31.\n\n(b) if that land is not used and occupied as the principal place of residence of the nominated PPR beneficiary, using the formula—\n\nB is the amount determined by applying the applicable rate set out in Part 3 of Schedule 1 on the whole of the land subject to the scheme (as if that land were the only land owned by the trustee);\n\nC is the absentee proportion of interests in all the land subject to the scheme;\n\nD is the taxable value of all land subject to the scheme.\n\nS. 46IF(2B) inserted by No. 47/2020 s. 46(1).\n\n(2B) For the purposes of subsections (2) and (2A), land is not taken to be occupied as a place of residence unless there is a building affixed to the land (including a home unit) that, in the Commissioner's opinion—\n\nS. 46IF(3) amended by No. 67/2017 s. 20(3).\n\n(3) Subsection (2)(a) or (2A)(a) applies only if the land has been used and occupied as the principal place of residence of the nominated PPR beneficiary—\n\n(a) since 1 July in the year preceding the tax year in which the nomination for that PPR beneficiary is lodged under section 46H; or\n\n(b) if the trustee became owner of the land on or after 1 July in the year preceding the tax year in which the nomination for that PPR beneficiary is lodged under section 46H, since a later date during that year.\n\nS. 46IF(4) amended by No. 67/2017 s. 20(4), substituted by No. 47/2020 s. 46(2).\n\n(4) Subsection (2)(a) or (2A)(a) does not apply if—\n\n(a) rent is paid by or on behalf of the nominated PPR beneficiary for use and occupation of the land in the year preceding the tax year; or\n\n(b) the land contains a separate residence used to derive income from the land in the year preceding the tax year; or\n\n(c) the land is used to carry on a substantial business activity in the year preceding the tax year.\n\n(5) In determining whether land is used by a person to carry on a substantial business activity, account must be taken of the factors referred to in section 62(2).\n\nPt 3 Div. 2AC (Heading) inserted by No. 26/2015 s. 33.\n\nDivision 2AC—Miscellaneous trust land provisions\n\nS. 46J inserted by No. 85/2005 s. 27, amended by No. 26/2015 s. 34.\n\n","sortOrder":77},{"sectionNumber":"46J","sectionType":"section","heading":"Trustee's right of reimbursement","content":"\t46J Trustee's right of reimbursement\n\nA trustee of a trust who pays any land tax assessed on land subject to the trust under Division 2A or 2AB is entitled to recoup the amount of the tax from any trust property that is subject to the trust or any like trust.\n\nS. 46K (Heading) amended by No. 24/2025 s. 19(1).\n\nS. 46K inserted by No. 85/2005 s. 27.\n\n","sortOrder":78},{"sectionNumber":"46K","sectionType":"section","heading":"Requirements for trustees and other persons to notify Commissioner","content":"\t46K Requirements for trustees and other persons to notify Commissioner\n\nS. 46K(1) amended by No. 40/2014 s. 21(1), substituted by No. 24/2025 s. 19(2).\n\n(1) A person who becomes the owner of land in Victoria as trustee of a trust, whether or not the person previously owned the land as trustee of a different trust, must lodge a written notice with the Commissioner within one month after becoming the owner of the land as trustee of that trust.\n\nS. 46K(2) substituted by No. 24/2025 s. 19(2).\n\n(2) A person who owns land in Victoria as trustee of a trust must lodge a written notice with the Commissioner within one month after the trust becomes a different category of trust.\n\nIf a trust deed is varied so that a discretionary trust becomes an excluded trust, the trustee must notify the Commissioner within one month. The Commissioner may require the trustee to include information about the variation of the trust deed (including a copy of the deed and variation) and any other information necessary to prove that the trust has become an excluded trust.\n\nS. 46K(3) substituted by No. 24/2025 s. 19(2).\n\n(3) A person who becomes the owner of land in Victoria in any capacity other than as trustee of a trust must lodge a written notice with the Commissioner within one month after becoming the owner of the land in that capacity if, immediately before becoming the owner of the land in that capacity, the person owned the land as trustee of a trust.\n\n(4) A trustee of a fixed trust in respect of which a notice is in force under section 46B must lodge a written notice with the Commissioner within one month after any change to the beneficial interests in land subject to the trust.\n\n(5) A trustee of a unit trust scheme in respect of which a notice is in force under section 46C must lodge a written notice with the Commissioner within one month after any change to the unitholdings in the scheme.\n\nS. 46K(5A) inserted by No. 68/2007 s. 16.\n\n(5A) A person who was a personal representative of a deceased estate that includes land in Victoria must lodge a written notice with the Commissioner within one month after the administration of that estate is completed.\n\nS. 46K(5B) inserted by No. 40/2014 s. 21(2).\n\n(5B) If a nomination lodged under section 46H is in force and the nominated PPR beneficiary for the land ceases to use and occupy the land as his or her principal place of residence, the trustee of the land must lodge a written notice with the Commissioner within one month of that beneficiary ceasing to use or occupy the land as his or her principal place of residence.\n\n(6) A notice under this section must be in the form, contain the information and be accompanied by any documents or other evidence determined by the Commissioner.\n\n(7) A notice under this section is in addition to any notice that the person is required to give under section 103.\n\n(8) In this section—\n\n***category of trust*** means—\n\n(a) a fixed trust;\n\n(b) a unit trust scheme;\n\n(c) a discretionary trust;\n\n(d) an excluded trust.\n\nPt 3 Div. 2B (Heading and ss 46L, 46M) inserted by No. 83/2009 s. 5.\n\n","sortOrder":79},{"sectionNumber":"Div 2B","sectionType":"division","heading":"Land held on implied or constructive trust","content":"Division 2B—Land held on implied or constructive trust\n\nS. 46L inserted by No. 83/2009 s. 5.\n\n","sortOrder":80},{"sectionNumber":"46L","sectionType":"section","heading":"Land held on implied or constructive trust","content":"\t46L Land held on implied or constructive trust\n\n(1) A person who is the owner of land as trustee of an implied or constructive trust is liable for land tax on the land at the general rate set out in Part 1 of Schedule 1.\n\n(2) The trustee is to be assessed for land tax on the whole of the land subject to the implied or constructive trust as if the land were the only land owned by the trustee.\n\n(3) Despite subsection (2), if the trustee holds land as trustee of more than one implied or constructive trust for the same beneficiary or beneficiaries, the trustee is to be assessed for land tax on the whole of the land subject to those implied or constructive trusts as if that land were the only land owned by the trustee.\n\nS. 46M inserted by No. 83/2009 s. 5.\n\n","sortOrder":81},{"sectionNumber":"46M","sectionType":"section","heading":"Trustee's right to reimbursement under implied trust or constructive trust","content":"\t46M Trustee's right to reimbursement under implied trust or constructive trust\n\nA trustee of an implied or constructive trust who pays any land tax assessed on land subject to the trust is entitled to recoup the amount of the tax from any trust property that is subject to the trust.\n\nDivision 3—Grouping of related corporations\n\n","sortOrder":82},{"sectionNumber":"47","sectionType":"section","heading":"What are related corporations?","content":"\t47 What are related corporations?\n\n(1) For the purposes of this Division, corporations are related corporations in any of the circumstances specified in this section.\n\n(2) Corporations are ***related corporations*** if one of those corporations—\n\n(a) controls the composition of the board of the other corporation; or\n\n(b) is in a position to cast, or control the casting of, more than 50% of the maximum number of votes that might be cast at a general meeting of the other corporation; or\n\n(c) holds more than 50% of the issued share capital of the other corporation.\n\n(3) Corporations are ***related corporations*** if the same person has, or the same persons have together, a controlling interest in each of the corporations.\n\n***controlling interest*** is defined in section 48.\n\n(4) Corporations are ***related corporations*** if—\n\n(a) more than 50% of the issued share capital of one of those corporations (***corporation 1***) is held by the other corporation (***corporation 2***) together with the shareholders of corporation 2; and\n\n(b) the percentage of the issued share capital of corporation 2 held by shareholders of corporation 1 is more than the difference between 50% and the percentage of the issued share capital of corporation 1 held by corporation 2.\n\n(5) Corporations are ***related corporations*** if one of those corporations is a related corporation of a corporation of which the other of those corporations is a related corporation (including a corporation that is a related corporation of the other of those corporations because of one or more other applications of this subsection).\n\n","sortOrder":83},{"sectionNumber":"48","sectionType":"section","heading":"What is a *controlling interest* in a corporation?","content":"\t48 What is a *controlling interest* in a corporation?\n\nFor the purposes of this Division, a person has, or persons have together, a ***controlling interest*** in a corporation if—\n\n(a) that person, or those persons acting together, can control the composition of the board of the corporation; or\n\n(b) that person is, or those persons acting together are, in a position to cast or control the casting of more than 50% of the maximum number of votes that might be cast at a general meeting of the corporation; or\n\n(c) that person holds, or those persons acting together hold, more than 50% of the issued share capital of the corporation.\n\n","sortOrder":84},{"sectionNumber":"49","sectionType":"section","heading":"Further provisions for determining whether corporations are related corporations","content":"\t49 Further provisions for determining whether corporations are related corporations\n\n(1) For the purposes of this Division—\n\n(a) corporations may be related corporations whether or not they own land in Victoria;\n\n(b) a reference to the issued share capital of a corporation does not include a reference to any part of it that carries no right to participate beyond a specified amount in a distribution of either profits or capital;\n\n(c) subject to paragraphs (d) and (e), any shares held or power exercisable by a person or corporation as a trustee or nominee for another person or corporation are taken to be also held or exercisable by the other person or corporation;\n\n(d) any shares held or power exercisable by a person or corporation by virtue of the provisions of any debentures of another corporation, or of a trust deed for securing any issue of any such debentures, must be disregarded;\n\n(e) any shares held or power exercisable by, or by a nominee for, a person or corporation (not being held or exercisable as mentioned in paragraph (d)) are taken to be not held or exercisable by that person or corporation if—\n\n(i) the ordinary business of that person or corporation includes the lending of money; and\n\n(ii) the shares are held or the power is exercisable only by way of security given for the purposes of a transaction entered into in the ordinary course of business in connection with the lending of money, not being a transaction entered into with an associate of that person or corporation within the meaning of the Corporations Act;\n\n(f) the composition of a corporation's board is taken to be controlled by a person or another corporation if the person or other corporation, by the exercise of a power exercisable whether or not with the consent or concurrence of any other person, can appoint or remove all or a majority of the members of the board.\n\n(2) Subsection (1)(f) does not limit the circumstances in which the composition of a corporation's board is to be taken to be controlled by a person or another corporation.\n\n","sortOrder":85},{"sectionNumber":"50","sectionType":"section","heading":"Grouping of related corporations","content":"\t50 Grouping of related corporations\n\nS. 50(1) amended by No. 28/2017 s. 61(1).\n\n(1) Subject to subsection (3), the Commissioner may treat related corporations as a single corporation for the purposes of this Act.\n\n(2) If the Commissioner does so—\n\nS. 50(2)(a) amended by No. 28/2017 s. 61(2).\n\n(a) the Commissioner must assess the related corporations jointly for land tax (other than vacant residential land tax); and\n\nS. 50(2)(b) amended by No. 28/2017 s. 61(2).\n\n(b) the related corporations are jointly and severally liable for the land tax (other than vacant residential land tax); and\n\n(c) section 46 of the **Taxation Administration Act 1997** applies accordingly.\n\nS. 50(3) inserted by No. 28/2017 s. 61(3).\n\n(3) The Commissioner must not treat related corporations as a single corporation for the purposes of assessing vacant residential land  \ntax.\n\nPt 3 Div. 3A (Heading and s. 50A) inserted by No. 26/2015 s. 35.\n\n","sortOrder":86},{"sectionNumber":"Div 3A","sectionType":"division","heading":"Land held by related absentee corporations","content":"Division 3A—Land held by related absentee corporations\n\nS. 50A inserted by No. 26/2015 s. 35.\n\n","sortOrder":87},{"sectionNumber":"50A","sectionType":"section","heading":"Land tax surcharge for related absentee corporations","content":"\t50A Land tax surcharge for related absentee corporations\n\n(a) for the purposes of this Act, the Commissioner has treated related corporations as a single corporation; and\n\nSee section 50.\n\n(b) at least one of those related corporations is an absentee owner that is an absentee corporation.\n\nS. 50A(2) amended by Nos 40/2016 s. 25, 17/2019 s. 42, 18/2023 s. 32.\n\n(2) Each of the related corporations is jointly and severally liable for land tax on the land all of the corporations own determined using the following formula—\n\nB is the amount determined by applying the applicable rate set out in Part 1 of Schedule 1 on the taxable value of all of the land owned by the corporations;\n\nC is the taxable value of all of the land owned by the absentee corporations.\n\nPt 3 Div. 3B (Heading and ss 50B, 50C) inserted by No. 52/2021 s. 58.\n\n","sortOrder":88},{"sectionNumber":"Div 3B","sectionType":"division","heading":"BTR special land tax","content":"Division 3B—BTR special land tax\n\nS. 50B inserted by No. 52/2021 s. 58.\n\n","sortOrder":89},{"sectionNumber":"50B","sectionType":"section","heading":"BTR special land tax—owner of land","content":"\t50B BTR special land tax—owner of land\n\n(1) The amount of BTR special land tax payable by the owner of land is the sum of the amounts of BTR special land tax determined under subsection (2) in respect of each relevant year.\n\nS. 50B(2) amended by No. 38/2023 s. 48.\n\n(2) The amount of BTR special land tax payable by the owner of land in respect of a relevant year is the amount determined using the formula—\n\n  SL is the BTR special land tax assessed for the owner of the land in respect of the relevant year;\n\n  T is the taxable value of the relevant land in the relevant year;\n\n  t is the number of the tax year in respect of which the BTR special land tax is being determined, calculated from the first year of benefit until the relevant year;\n\n  BR is the benefit rate of—\n\n(a) if the owner of land is an absentee owner and the relevant year is—\n\n(i) 2022 or 2023—3⋅275%; or\n\n(ii) any year from 2024 to 2033—5⋅325%; or\n\n(iii) 2034 or any later year—5⋅275%; or\n\n(b) if the owner of land is not an absentee owner and the relevant year is—\n\n(i) 2022 or 2023—1⋅275%; or\n\n(ii) any year from 2024 to 2033—1⋅325%; or\n\n(iii) 2034 or any later year—1⋅275%;\n\n  IR is the applicable interest rate for the relevant year;\n\n  yd is the year of default.\n\n***applicable interest rate*** means the sum of—\n\n(a) the bond yield for the month of January in the relevant year; and\n\n(b) the corporate bond spread as at 31 December in the year preceding the relevant year;\n\n***bond yield*** means the 10-year Australian government bond yield, as published by the Reserve Bank of Australia;\n\n***corporate bond spread*** means the non‑financial corporate BBB-rated bonds—spread to Australian Government Securities—10 year target tenor, as published by the Reserve Bank of Australia;\n\n***first year of benefit*** means the first tax year in which a BTR benefit was applied to the relevant land;\n\n***relevant land*** means the land or part of land which is no longer eligible for the BTR benefits due to a change in circumstances;\n\n***relevant year*** means a tax year that a BTR benefit applied to the relevant land;\n\n***year of default*** means the number of the tax year in which the relevant land ceased to be eligible for the BTR benefits, calculated from the first year of benefit until the year in which there was a change in circumstances.\n\nThe BTR benefits are first applied to land in the 2027 tax year. The land ceases to be eligible for the BTR benefits in the 2035 tax year. The year of default is year 9.\n\nS. 50C inserted by No. 52/2021 s. 58.\n\n","sortOrder":90},{"sectionNumber":"50C","sectionType":"section","heading":"Division applies to land despite change in legal description","content":"\t50C Division applies to land despite change in legal description\n\nThis Division applies to land or part of land whether or not there has been a change in the legal description of the land or part of land.\n\nAn example of a change in the legal description of land is the issuing of new certificates of title of land following a subdivision of the land.\n\nDivision 4—General\n\nS. 51 amended by No. 26/2007 s. 112.\n\n","sortOrder":91},{"sectionNumber":"51","sectionType":"section","heading":"Reassessments","content":"\t51 Reassessments\n\nThe Commissioner may make a reassessment of land tax under section 9 of the **Taxation Administration Act 1997** more than 5 years after the initial assessment.\n\n","sortOrder":92},{"sectionNumber":"Part 4","sectionType":"part","heading":"Exemptions and concessions","content":"Part 4—Exemptions and concessions\n\n","sortOrder":93},{"sectionNumber":"Div 1","sectionType":"division","heading":"Principal place of residence","content":"Division 1—Principal place of residence\n\nPt 4 Div. 1 Subdiv. 1 (Heading) inserted by No. 23/2022 s. 18(1).\n\n","sortOrder":94},{"sectionNumber":"Subdiv 1","sectionType":"subdivision","heading":"Interpretation","content":"Subdivision 1—Interpretation\n\n","sortOrder":95},{"sectionNumber":"52","sectionType":"section","heading":"Definitions","content":"\t52 Definitions\n\n(1) In this Division—\n\n***acceptable delay*** means a delay in the commencement or completion of a building or other work necessary to enable the intended use and occupation of the land to become its actual use and occupation that is due to reasons beyond the control of the owner or trustee;\n\nS. 52(1) def. of *discretionary trust* repealed by No. 85/2005 s. 28(1)(a).\n\nS. 52(1) def. of *immediate family member* inserted by No. 18/2023 s. 42(1).\n\n***immediate family member***, of a person with a disability (qualifying), means an individual—\n\n(a) who is a natural parent, adoptive parent or step-parent of the person with a disability (qualifying); or\n\n(b) who is, or was when the person with a disability (qualifying) was under 18 years of age, a legal guardian of the person with a disability (qualifying); or\n\n(c) who is a grandparent of the person with a disability (qualifying); or\n\n(d) who is a sibling of the person with a disability (qualifying);\n\nS. 52(1) def. of *principal beneficiary* inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).\n\nS. 52(1) def. of *qualifying occupation date* inserted by No. 23/2022 s. 19(1).\n\n***qualifying occupation date***, for a residence constructed or renovated on land, means the earlier of—\n\n(a) the date that is 6 months after the works finish date for the construction or renovation; or\n\n(b) the date that is 4 years after the works start date for the construction or renovation;\n\nS. 52(1) def. of *qualifying person* inserted by No. 23/2022 s. 19(1), amended by No. 18/2023 s. 42(2).\n\n***qualifying person***, in relation to land, means—\n\n(a) a natural person who is the owner of the land, other than a person who is—\n\n(i) a trustee of a trust (including an implied or constructive trust) to which the land is subject; or\n\n(ii) a beneficiary of a trust (including an implied or constructive trust) to which the land is subject; or\n\n(iii) a unitholder in a unit trust scheme to which the land is subject; or\n\n(iv) the owner of land on which a natural person has a right to reside; or\n\n(v) an immediate family member of a person with a disability (qualifying) who is a qualifying person under paragraph (d); or\n\n(b) a natural person who has a right to reside on the land; or\n\n(c) a vested beneficiary of a trust to which the land is subject; or\n\n(d) a person with a disability (qualifying) whose immediate family member is the owner of the land;\n\nS. 52(1) def. of *separate residence* inserted by No. 76/2012 s. 4, repealed by No. 47/2020 s. 47.\n\nS. 52(1) def. of *Social Security Act* inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).\n\nS. 52(1) def. of *special disability trust* inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).\n\nS. 52(1) def. of t*rustee* amended by Nos 46/2019 s. 18(2), 23/2022 s. 19(2).\n\n***trustee*** means trustee within the meaning of section 3(1) but does not include—\n\n(a) a trustee of a discretionary trust; or\n\n(b) a trustee of a trust to which a unit trust scheme relates; or\n\n(c) a liquidator;\n\nS. 52(1) def. of *unit trust scheme* repealed by No. 85/2005 s. 28(1)(a).\n\nS. 52(1) def. of *vested beneficiary* inserted by No. 76/2012 s. 4, amended by No. 69/2013 s. 14(2), repealed by No. 46/2019 s. 18(1).\n\nS. 52(1) def. of *Veterans' Entitlements Act* inserted by No. 69/2013 s. 14(1), repealed by No. 46/2019 s. 18(1).\n\nS. 52(1) def. of *works finish date* inserted by No. 23/2022 s. 19(1).\n\n***works finish date*** means—\n\n(a) for the construction or renovation of a residence on land in respect of which a building permit is issued—\n\n(i) if the building permit for the construction or renovation states that an occupancy permit is required, the date of the issue of the occupancy permit under the **Building Act 1993**; or\n\n(ii) in any other case, the date of issue of the certificate of final inspection under that Act; or\n\n(b) for the construction or renovation of a residence on land in respect of which a building permit is not issued, the date on which the construction or renovation is completed;\n\nAn owner of land that is or has been exempt under section 61 must give the Commissioner written notice of the date on which the construction or renovation was completed if a building permit in respect of the construction or renovation was not issued—see section 61B.\n\nS. 52(1) def. of *works start date* inserted by No. 23/2022 s. 19(1).\n\n***works start date***, for the construction or renovation of a residence on land, means the earliest of the following dates—\n\n(a) a date nominated by the owner of the land under section 61A(1) that is accepted by the Commissioner under section 61A(4);\n\n(b) the date of the issue of any permit under the **Planning and Environment Act 1987** for the development of the land that includes the construction or renovation;\n\n(c) the date of the issue of a building permit for the construction or renovation;\n\n(d) the date of the commencement of the construction or renovation.\n\nS. 52(2) repealed by No. 85/2005 s. 28(1)(b).\n\n","sortOrder":96},{"sectionNumber":"53","sectionType":"section","heading":"What is a principal place of residence?","content":"\t53 What is a principal place of residence?\n\n(1) For the purposes of this Division, land is not taken to be occupied as a place of residence unless there is a building affixed to the land (including a home unit) that, in the Commissioner's opinion—\n\n(2) In determining whether land is used or occupied as the principal place of residence of a person, account must be taken of every place of residence of the person, whether in Victoria or elsewhere.\n\n(3) For the purposes of this Division, if land on which home units are situated is owned by a body corporate, the land is deemed to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.\n\nS. 53A inserted by No. 68/2007 s. 17.\n\n","sortOrder":97},{"sectionNumber":"53A","sectionType":"section","heading":"What is a right to reside?","content":"\t53A What is a right to reside?\n\n(1) For the purposes of this Division, a person has a right to reside on land if—\n\n(a) the right was granted on the death of the person previously occupying the land; and\n\n(b) the right was granted in writing under a will or testamentary instrument; and\n\n(c) the right was not granted or acquired for monetary consideration.\n\n(2) For the purposes of this Division, a right to reside on land does not include—\n\n(a) a right to occupy land as a lessee; or\n\n(b) a right to occupy land as a beneficiary of a discretionary trust or as a unitholder in a unit trust scheme.\n\nS. 53B inserted by No. 18/2023 s. 43.\n\n","sortOrder":98},{"sectionNumber":"53B","sectionType":"section","heading":"Who is a person with a disability (qualifying)?","content":"\t53B Who is a person with a disability (qualifying)?\n\nFor the purposes of this Division, a person with a disability (qualifying) is a person who has received a determination in writing that the person meets the impairment or disability conditions for a special disability trust from—\n\n(a) Services Australia under section 1209M of the Social Security Act 1991 of the Commonwealth; or\n\n(b) the Department of Veterans' Affairs under section 52ZZZWA of the Veterans' Entitlements Act 1986 of the Commonwealth.\n\nPt 4 Div. 1 Subdiv. 2 (Heading) inserted by No. 23/2022 s. 18(2).\n\n","sortOrder":99},{"sectionNumber":"Subdiv 2","sectionType":"subdivision","heading":"Principal place of residence exemption","content":"Subdivision 2—Principal place of residence exemption\n\n","sortOrder":100},{"sectionNumber":"54","sectionType":"section","heading":"Principal place of residence exemption","content":"\t54 Principal place of residence exemption\n\n(1) Subject to this Division, the following land is exempt land—\n\nS. 54(1)(a) amended by No. 46/2019 s. 29(1).\n\n(a) land owned by a natural person (who is not a person specified in subsection (4A)) that is used and occupied as the principal place of residence of that person;\n\nS. 54(1)(ab) inserted by No. 68/2007 s. 18(1).\n\n(ab) land owned by a person that is used and occupied as the principal place of residence of a natural person who has a right to reside on that land;\n\nS. 54(1)(b) amended by Nos 76/2012 s. 5(1), 18/2023 s. 44(1)(a).\n\n(b) land owned by a trustee of a trust that is used and occupied as the principal place of residence of a vested beneficiary in relation to the land;\n\nS. 54(1)(c) inserted by No. 18/2023 s. 44(1)(b).\n\n(c) land owned by an immediate family member of a person with a disability (qualifying) that is used and occupied as the principal place of residence of the person with a disability (qualifying).\n\nS. 54(1A) inserted by No. 68/2007 s. 18(2).\n\n(1A) Despite subsection (1)(ab), land referred to in that subsection is not exempt land unless—\n\n(a) immediately before the natural person who has a right to reside on the land was granted the right, the land was exempt land under section 54(1)(a) or (b); and\n\n(b) that person is not entitled to—\n\nS. 54(1A)(b)(i) amended by No. 76/2012 s. 5(2).\n\n(i) an exemption under this Division in respect of any land; or\n\nS. 54(1A)(b)(ii) amended by No. 76/2012 s. 5(2).\n\n(ii) an exemption from land tax under a law of any other State or Territory that corresponds to this Division.\n\nS. 54(1B) inserted by No. 47/2020 s. 48(1), amended by No. 18/2023 s. 44(2).\n\n(1B) Despite subsection (1)(b) or (c), land referred to in that subsection is not exempt land if rent is paid by or on behalf of the vested beneficiary or person with a disability (qualifying) for use and occupation of the land in the year preceding the tax year.\n\nS. 54(2) amended by Nos 68/2007 s. 18(3), 76/2012 s. 5(3), 47/2020 s. 48(2), 18/2023 s. 44(3).\n\n(2) Subject to sections 55 and 55A, subsection (1)(a), (b) or (c) only applies if the land has been used and occupied as the principal place of residence of the owner, vested beneficiary or person with a disability (qualifying) (as the case requires)—\n\n(a) since 1 July in the year preceding the tax year; or\n\n(b) if the owner or trustee became the owner of the land on or after 1 July in the year preceding the tax year, since a later date during that year.\n\nS. 54(3) amended by No. 76/2012 s. 5(4), substituted by No. 17/2019 s. 35(1).\n\n(3) In addition to land of an owner that is used and occupied as a person's principal place of residence (***the PPR land***), land is also exempt land if—\n\n(a) the land is owned by the owner of the PPR land; and\n\n(b) the land is contiguous with the PPR land or separated from the PPR land only by a road or railway or other similar area across or around which movement is reasonably possible; and\n\n(c) the land enhances the PPR land; and\n\n(d) the land is used solely for the private benefit and enjoyment of the person who uses and occupies the PPR land and has been so used—\n\n(i) since 1 July in the year preceding the tax year; or\n\n(ii) if the owner or trustee became the owner of the land on or after 1 July in the year preceding the tax year, so used and occupied since a later date during that year; and\n\n(e) the land does not contain a separate residence; and\n\n(f) both the land and the PPR land are wholly in regional Victoria.\n\nS. 54(3A) inserted by No. 17/2019 s. 35(1).\n\n(3A) In addition to land of an owner that is used and occupied as a person's principal place of residence (***the PPR land***), land is also exempt land if—\n\n(a) the land is owned by the owner of the PPR land; and\n\n(b) the land and the PPR land are both units in the same strata subdivision; and\n\n(c) the land is used primarily for one or both of the following purposes—\n\n(i) parking a motor vehicle;\n\n(ii) a storage facility; and\n\n(d) the land does not contain a separate residence; and\n\n(e) the land is used for the purposes specified in paragraph (c) by the person who uses and occupies the PPR land and has been so used—\n\n(i) since 1 July in the year preceding the tax year; or\n\n(ii) if the owner or trustee became the owner of the land on or after 1 July in the year preceding the tax year, so used and occupied since a later date during that year.\n\n(4) This section applies to land whether owned by a sole owner or joint owners.\n\nS. 54(4AA) inserted by No. 18/2023 s. 44(4).\n\n(4AA) For the purposes of subsection (1)(c), if the land is owned by joint owners, each joint owner must be an immediate family member of the person with a disability (qualifying) who is using and occupying the land as the person's principal place of residence.\n\nS. 54(4A) inserted by No. 46/2019 s. 29(2).\n\n(4A) For the purposes of subsection (1)(a), the following persons are specified—\n\n(a) a trustee of a trust (including an implied or constructive trust) to which the land is subject;\n\n(b) a beneficiary of a trust (including an implied or constructive trust) to which the land is subject;\n\n(c) a unitholder in a unit trust scheme to which the land is subject.\n\nS. 54(5) inserted by No. 17/2019 s. 35(2).\n\nS. 54(5) def. of *regional Victoria* amended by No. 22/2021 s. 20.\n\n***regional Victoria*** has the same meaning as in section 18(8) of the **First Home Owner Grant and Home Buyer Schemes Act 2000**;\n\n***strata subdivision*** has the same meaning as in the **Transfer of Land Act 1958**.\n\n","sortOrder":101},{"sectionNumber":"55","sectionType":"section","heading":"Deferral of tax on certain residential land for 6 months","content":"\t55 Deferral of tax on certain residential land for 6 months\n\n(1) If—\n\n(a) land would be exempt land in respect of a year under section 54 but for section 54(2); and\n\nS. 55(1)(b) amended by Nos 76/2012 s. 6, 18/2023 s. 45.\n\n(b) the owner satisfies the Commissioner that the land is intended to be continuously used and occupied as the principal place of residence of the person referred to in section 54(1)(a), (b) or (c) as using or occupying the land, for a period of at least 6 months from the date that the land was first so used and occupied—\n\nthe Commissioner may determine that land tax in respect of the land for that year is not payable until the expiry of that 6 month period.\n\n(2) If land that would be exempt land in respect of a year but for section 54(2) has been continuously used and occupied as the person's principal place of residence for the period of 6 months, the land becomes exempt land in respect of that year at the end of that period.\n\nS. 55A inserted by No. 76/2012 s. 7.\n\n","sortOrder":102},{"sectionNumber":"55A","sectionType":"section","heading":"Deferral of tax for residential land to be used during tax year","content":"\t55A Deferral of tax for residential land to be used during tax year\n\n(1) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) a person becomes the owner of the land on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, the person does not use or occupy the land as his or her principal place of residence; and\n\n(c) the Commissioner is satisfied that the person intends to continuously use and occupy the land as his or her principal place of residence for the 6 month period.\n\n(2) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) a trustee becomes the owner of the land on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, there is no vested beneficiary in relation to that land using and occupying it as his or her principal place of residence; and\n\n(c) the Commissioner is satisfied that a vested beneficiary in relation to that land intends to continuously use and occupy it as his or her principal place of residence for the 6 month period.\n\nS. 55A(2AA) inserted by No. 18/2023 s. 46(1).\n\n(2AA) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) an immediate family member of a person with a disability (qualifying) becomes the owner of the land on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, the person with a disability (qualifying) does not use or occupy the land as the person's principal place of residence; and\n\n(c) the Commissioner is satisfied that the person with a disability (qualifying) intends to continuously use and occupy the land as the person's principal place of residence for the 6 month period.\n\nS. 55A(2A) inserted by No. 23/2022 s. 20(1).\n\n(2A) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) the land is or has been exempt under section 61 and the works finish date for the construction or renovation of the residence on the land was on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, a qualifying person in relation to the land does not use or occupy the land as the qualifying person's principal place of residence; and\n\n(c) the Commissioner is satisfied that the qualifying person intends to continuously use and occupy the land as the qualifying person's principal place of residence for the 6 month period.\n\nS. 55A(3) amended by No. 18/2023 s. 46(2).\n\n(3) If land referred to in subsection (1), (2) or (2AA) that would have been exempt land in respect of a year but for section 54(2) has been continuously used and occupied as the person's principal place of residence for the period of 6 months, the land becomes exempt land in respect of that year at the end of that period.\n\nS. 55A(4) inserted by No. 23/2022 s. 20(2).\n\n(4) If land referred to in subsection (2A) that would have been exempt land in respect of a year but for section 54(2) has been continuously used and occupied as the qualifying person's principal place of residence for the 6 month period that begins and ends in that year, the land becomes exempt land in respect of that year at the end of that period.\n\nPt 4 Div. 1 Subdiv. 3 (Heading) inserted by No. 23/2022 s. 18(3).\n\n","sortOrder":103},{"sectionNumber":"Subdiv 3","sectionType":"subdivision","heading":"Absence, death and land unfit for occupation","content":"Subdivision 3—Absence, death and land unfit for occupation\n\nS. 56 (Heading) amended by No. 76/2012 s. 8(1).\n\n","sortOrder":104},{"sectionNumber":"56","sectionType":"section","heading":"Absence from principal place of residence","content":"\t56 Absence from principal place of residence\n\n(1) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land if the Commissioner is satisfied—\n\n(a) that the absence is temporary in nature; and\n\n(b) that the person intends to resume use or occupation of the land as his or her principal place of residence after the absence; and\n\nS. 56(1)(c) substituted by Nos 76/2012 s. 8(2), 18/2023 s. 47(1).\n\n(c) that, in respect of the period of absence, no other land is exempt land under this Division or under a law of another jurisdiction (whether in or outside Australia) as the principal place of residence of—\n\n(i) under section 54(1)(a), the owner; or\n\n(ii) under section 54(1)(b), the vested beneficiary in relation to the land; or\n\n(iii) under section 54(1)(c), the person with a disability (qualifying).\n\nS. 56(1)(d) repealed by No. 76/2012 s. 8(2).\n\nS. 56(1A) inserted by No. 76/2012 s. 8(3).\n\n(1A) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land if—\n\n(a) the person has lost the ability to live independently; and\n\n(b) the person resides—\n\n(i) at a hospital as a patient of the hospital; or\n\nS. 56(1A)(b)(ii) amended by No. 28/2017 s. 62.\n\n(ii) at a residential care facility or supported residential service, or a residential service within the meaning of the **Disability Act 2006**, and receives residential or respite care at the facility or service; or\n\nS. 56(1A) (b)(iia) inserted by No. 38/2018 s. 315, amended by No. 9/2023 s. 258(2).\n\n(iia) in an SDA dwelling as an SDA resident within the meaning of the **Residential Tenancies Act 1997**; or\n\n(iii) with another person who provides personal support to the person on a daily basis.\n\nS. 56(1B) inserted by No. 47/2020 s. 49(1), substituted by No. 18/2023 s. 47(2).\n\n(1B) Subsection (1A) does not apply in relation to—\n\n(a) a person who has a right to reside on the land; or\n\n(b) a person with a disability (qualifying) using and occupying as the person's principal place of residence land owned by an immediate family member.\n\nS. 56(1C) inserted by No. 24/2025 s. 16(1).\n\n(1C) For the purposes of this Division, land is taken to be used and occupied as the principal place of residence of a natural person (not acting in the capacity of trustee of a trust) despite the person's absence from the land if the Commissioner is satisfied that—\n\n(a) the absence is because another person subjected the person or a family member of the person to family violence; and\n\n(b) in respect of the period of absence, no other land is exempt land under this Division or under a law of another jurisdiction (whether in or outside of Australia) as the principal place of residence of the person.\n\nS. 56(2) amended by No. 76/2012 s. 8(4), substituted by No. 47/2020 s. 49(2).\n\n(2) Land will not to be taken to be used and occupied as the principal place of residence of a person under this section for a tax year if the person was unable to occupy the land as the person's principal place of residence in the year preceding the tax year because a residence was being constructed or renovated on the land.\n\nSee section 61 in relation to land on which a residence is being constructed or renovated.\n\nS. 56(3) substituted by No. 76/2012 s. 8(5).\n\n(3) Land will not be taken to be used and occupied as the principal place of residence of a person under this section unless the conditions set out in subsections (4) and (5) are both satisfied.\n\nS. 56(4) inserted by No. 76/2012 s. 8(5).\n\n(4) The condition in this subsection is that the land—\n\n(a) was exempt land under section 54 immediately before the person's absence; or\n\n(b) was used and occupied—\n\n(i) in the case of an owner—by the owner as his or her principal place of residence for a period of at least 6 consecutive months immediately before the owner's absence; or\n\nS. 56(4)(b)(ii) amended by No. 18/2023 s. 47(3)(a).\n\n(ii) in the case of a trustee—by a vested beneficiary in relation to the land as his or her principal place of residence for a period of at least 6 consecutive months immediately before the vested beneficiary's absence; or\n\nS. 56(4)(b)(iii) inserted by No. 18/2023 s. 47(3)(b).\n\n(iii) in the case of an immediate family member of a person with a disability (qualifying)—by the person with a disability (qualifying) as the person's principal place of residence for a period of at least 6 consecutive months immediately before the person's absence.\n\nS. 56(5) inserted by No. 76/2012 s. 8(5), substituted by Nos 47/2020 s. 49(3), 24/2025 s. 16(2).\n\n(5) The condition in this subsection is as follows—\n\nS. 56(5)(a) amended by No. 24/2025 s. 20(a).\n\n(a) for the purposes of subsection (1)—that the owner or trustee did not derive any income from the land in the year preceding the tax year;\n\nS. 56(5)(ab) inserted by No. 24/2025 s. 20(b).\n\n(ab) for the purposes of subsection (1A)—that the owner or trustee did not derive any income from the land in the year preceding the tax year, other than income derived from a part of the land that was used—\n\n(i) to carry on a substantial business activity; or\n\nSee section 62 regarding substantial business activities.\n\n(ii) to provide accommodation in a separate residence;\n\nSee section 62A regarding accommodation in separate residences.\n\n(b) for the purposes of subsection (1C)—\n\n(i) that the owner or trustee did not derive any income from the land in the year preceding the tax year; or\n\n(ii) that the person referred to in subsection (1C) did not receive any income that was derived from the land in the year preceding the tax year.\n\nS. 56(6) inserted by No. 76/2012 s. 8(5), amended by Nos 69/2013 s. 15(1), 24/2025 s. 16(3).\n\n(6) The maximum period for which land can be taken to be used and occupied as the principal place of residence of a person despite the person's absence from the land under subsection (1) or (1C) is 6 years from the date of the person's absence.\n\nNote to s. 56(6) amended by Nos 69/2013 s. 15(2), 24/2025 s. 16(4).\n\nIf a person has been absent for more than 6 years and land ceases to be taken under subsection (1) or (1C) to be used and occupied as the principal place of residence of the person, the land will no longer be exempt land under this Division unless another exemption applies.\n\nS. 56(7) inserted by No. 76/2012 s. 8(5).\n\n(7) In this section—\n\nS. 56(7) def. of *family violence* inserted by No. 24/2025 s. 16(5).\n\n***family violence*** has the same meaning as in section 4 of the **Family Violence Protection Act 2008**;\n\n***personal support*** means the provision of one or more of the following—\n\n(a) assistance with personal hygiene, toileting or dressing;\n\n(b) assistance to achieve and maintain mobility;\n\n(c) support to seek out and maintain contact with health professionals, social networks, family, friends and the community;\n\n(d) emotional wellbeing support;\n\n(e) assistance with or supervision in administering medication;\n\n(f) assistance with eating and maintaining adequate nutrition.\n\n","sortOrder":105},{"sectionNumber":"57","sectionType":"section","heading":"Exemption continues on death of resident","content":"\t57 Exemption continues on death of resident\n\n(1) If land is used and occupied as the principal place of residence of a person and the person dies, liability for tax is to be assessed as if the person had not died but had continued to use and occupy the land as his or her principal place of residence.\n\n(2) Subsection (1) operates only until the earlier of—\n\nS. 57(2)(a) substituted by No. 68/2007 s. 19(1).\n\n(a) the third anniversary of the person's death or the expiry of the further period approved by the Commissioner under subsection (3); or\n\n(c) the day on which the person's interest in the land vests in a person (other than the person's personal representative) under the administration of the person's estate.\n\nS. 57(3) inserted by No. 68/2007 s. 19(2).\n\n(3) For the purposes of subsection (2)(a), the Commissioner may approve a further period in any particular case.\n\nS. 57(4) inserted by No. 47/2020 s. 50.\n\n(4) Subsection (1) does not apply if the person who dies—\n\n(a) had a right to reside on the land; or\n\nS. 57(4)(b) amended by No. 18/2023 s. 48(a).\n\n(b) held a life estate in possession in the land; or\n\nS. 57(4)(c) inserted by No. 18/2023 s. 48(b).\n\n(c) was a person with a disability (qualifying) and the land was owned by an immediate family member.\n\nS. 57(5) inserted by No. 47/2020 s. 50, substituted by No. 24/2025 s. 21.\n\n(5) Subsection (1) does not apply in respect of a year if any income was derived from the land in the year preceding the tax year, other than income derived from a part of the land that was used—\n\n(a) to carry on a substantial business activity; or\n\nSee section 62 regarding substantial business activities.\n\n(b) to provide accommodation in a separate residence.\n\nSee section 62A regarding accommodation in separate residences.\n\n","sortOrder":106},{"sectionNumber":"58","sectionType":"section","heading":"Exemption continues if land becomes unfit for occupation","content":"\t58 Exemption continues if land becomes unfit for occupation\n\n(1) If land that is exempt land under section 54(1) becomes unfit for occupation as the principal place of residence of a person because of damage or destruction caused by an event such as fire, earthquake, storm, accident or malicious damage, the land continues to be exempt land while the owner continues to own the land as if it had continued to be used and occupied as the person's principal place of residence.\n\nS. 58(2) amended by No. 24/2025 s. 16A.\n\n(2) Subsection (1) operates until the fourth anniversary of the day on which the land became unfit for occupation as the person's principal place of residence.\n\n(3) The Commissioner may extend the period of operation of subsection (1) beyond the period referred to in subsection (2) for a further period of not more than 2 years in any particular case if the Commissioner is satisfied that there has been an acceptable delay in that case.\n\nS. 58(4) amended by Nos 76/2012 s. 9, 18/2023 s. 49.\n\n(4) Subsection (1) does not apply if, at any time during which it would otherwise apply, any other land is exempt land under section 54(1) as the principal place of residence of the person referred to in section 54(1)(a), (b) or (c) as using or occupying the land.\n\nPt 4 Div. 1 Subdiv. 4 (Heading) inserted by No. 23/2022 s. 18(4).\n\n","sortOrder":107},{"sectionNumber":"Subdiv 4","sectionType":"subdivision","heading":"Purchase and sale of principal place of residence","content":"Subdivision 4—Purchase and sale of principal place of residence\n\n","sortOrder":108},{"sectionNumber":"59","sectionType":"section","heading":"Purchase of new principal residence","content":"\t59 Purchase of new principal residence\n\nS. 59(1) substituted by No. 76/2012 s. 10(1).\n\n(1) Land is exempt land in respect of a year if—\n\n(a) a person becomes the owner of the land in the preceding year for use and occupation as his or her principal place of residence; and\n\n(b) as at 31 December in the preceding year, the person is the owner of other land that he or she uses and occupies as his or her principal place of residence.\n\nIn this situation, the land referred to in paragraph (b) will be exempt land in the circumstances set out in section 54(1)(a).\n\nS. 59(2) substituted by No. 76/2012 s. 10(1).\n\n(2) Land is exempt land in respect of a year if—\n\n(a) a trustee becomes the owner of the land in the preceding year for use and occupation of a vested beneficiary in relation to the land as his or her principal place of residence; and\n\n(b) as at 31 December in the preceding year, the trustee is the owner of other land that the vested beneficiary uses and occupies as his or her principal place of residence.\n\nIn this situation, the land referred to in paragraph (b) will be exempt land in the circumstances set out in section 54(1)(b).\n\nS. 59(3) amended by No. 76/2012 s. 10(2).\n\n(3) The Commissioner may revoke an exemption under subsection (1) or (2) if the owner or vested beneficiary in relation to the land does not continuously use and occupy the land as his or her principal place of residence for at least 6 months, commencing within 12 months after the date on which the owner or trustee became the owner of the land.\n\nS. 59(4) substituted by No. 76/2012 s. 10(3), amended by No. 47/2020 s. 51(a).\n\n(4) Subsection (1) does not apply to land in respect of a year if the owner derived any income from the land in the year preceding the tax year.\n\nS. 59(5) inserted by No. 76/2012 s. 10(3), amended by No. 47/2020 s. 51(b).\n\n(5) Subsection (2) does not apply to land in respect of a year if the trustee derived any income from the land in the year preceding the tax year.\n\n","sortOrder":109},{"sectionNumber":"60","sectionType":"section","heading":"Sale of old principal residence","content":"\t60 Sale of old principal residence\n\nS. 60(1) substituted by No. 76/2012 s. 11(1).\n\n(1) Land owned by a person is exempt land in respect of a year if—\n\n(a) either—\n\nS. 60(1)(a)(i) amended by No. 18/2023 s. 50(a).\n\n(i) the land was exempt land under section 54(1)(a) for the preceding year; or\n\n(ii) the person used and occupied the land as his or her principal place of residence for a period of at least 6 months during the preceding year; and\n\n(b) as at 31 December in the preceding year, the person was the owner of other land that he or she used and occupied as his or her principal place of residence.\n\nIn this situation, the land referred to in paragraph (b) will be exempt land in the circumstances set out in section 54(1)(a).\n\nS. 60(2) substituted by No. 76/2012 s. 11(1).\n\n(2) Land owned by a trustee is exempt land in respect of a year if—\n\n(a) either—\n\nS. 60(2)(a)(i) amended by No. 18/2023 s. 50(b).\n\n(i) the land was exempt land under section 54(1)(b) for the preceding year; or\n\n(ii) a vested beneficiary in relation to the land used and occupied it as his or her principal place of residence for a period of at least 6 months during the preceding year; and\n\n(b) as at 31 December in the preceding year, the trustee was the owner of other land  \nthat a vested beneficiary referred to in paragraph (a) used and occupied as his or her principal place of residence.\n\nIn this situation, the land referred to in paragraph (b) will be exempt land in the circumstances set out in section 54(1)(b).\n\nS. 60(3) amended by Nos 76/2012 s. 11(2), 69/2013 s. 16.\n\n(3) The Commissioner may revoke an exemption under subsection (1) or (2) if the owner or trustee is still the sole or joint owner of the land referred to in subsection (1)(a) or (2)(a) at the end of the year in respect of which the land is exempt.\n\nS. 60(4) substituted by No. 76/2012 s. 11(3), amended by No. 47/2020 s. 52(a).\n\n(4) Subsection (1) does not apply to land in respect of a year if the owner derived income from the land in the year preceding the tax year.\n\nS. 60(5) inserted by No. 76/2012 s. 11(3), amended by No. 47/2020 s. 52(b).\n\n(5) Subsection (2) does not apply to land in respect of a year if the trustee derived any income from the land in the year preceding the tax year.\n\nPt 4 Div. 1 Subdiv. 5 (Heading) inserted by No. 23/2022 s. 18(5).\n\n","sortOrder":110},{"sectionNumber":"Subdiv 5","sectionType":"subdivision","heading":"Construction and renovation of principal place of residence","content":"Subdivision 5—Construction and renovation of principal place of residence\n\nS. 61 amended by Nos 83/2009 s. 11, 76/2012 s. 12, 47/2020 s. 53, substituted by No. 23/2022 s. 21.\n\n","sortOrder":111},{"sectionNumber":"61","sectionType":"section","heading":"Unoccupied land subsequently used as principal place of residence","content":"\t61 Unoccupied land subsequently used as principal place of residence\n\n(1) Subject to subsection (2), land is exempt land in respect of a year if the Commissioner is satisfied of all the following matters—\n\n(a) as at 31 December in the preceding year—\n\n(i) a qualifying person in relation to the land did not continuously use and occupy the land as the qualifying person's principal place of residence; and\n\n(ii) the works start date for a construction or renovation of a residence on the land has occurred; and\n\n(iii) the works finish date for the construction or renovation has not occurred;\n\n(b) as at 31 December in the preceding year, a qualifying person in relation to the land intends to continuously use and occupy the land as the qualifying person's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date;\n\n(c) the owner of the land did not derive any income from the land in the preceding year;\n\n(d) for land on which a natural person has a right to reside—\n\n(i) immediately before the natural person who has the right to reside was granted that right, the land was exempt land under section 54(1)(a) or (b); and\n\n(ii) the natural person who has the right to reside is not entitled to—\n\n(A) an exemption under this Division in respect of any land; or\n\n(B) an exemption from land tax under a law of any other State or Territory that corresponds to this Division;\n\n(e) for land other than land referred to in paragraph (d), the owner was not entitled to—\n\n(i) an exemption under this Division in respect of any other land; or\n\n(ii) an exemption from land tax under a law of any other State or Territory that corresponds to this Division.\n\nS. 61(2) amended by No. 18/2023 s. 52.\n\n(2) Subject to section 61I, subsection (1) does not apply for any year that is 5 years or more after the year in which the works start date occurred.\n\n(3) To obtain an exemption under this section, an owner must—\n\n(b) give the Commissioner any information the Commissioner requests for the purposes of enabling the Commissioner to determine whether the land is exempt under this section.\n\n(4) If the Commissioner is satisfied as to the matters in subsection (1) with respect to only part of the land—\n\nSection 61G provides for the Commissioner to revoke an exemption under this section in certain circumstances.\n\nS. 61A inserted by No. 23/2022 s. 21.\n\n","sortOrder":112},{"sectionNumber":"61A","sectionType":"section","heading":"Nomination of works start date","content":"\t61A Nomination of works start date\n\n(1) An owner of land who makes an application under section 61 may nominate a date on which the owner undertook any of the activities specified in subsection (2) in respect of the construction or renovation of a residence on the land.\n\n(2) For the purposes of subsection (1), the following activities are specified—\n\n(a) obtaining a quote for the renovation or construction;\n\n(b) consulting an architect, a builder or a planner in respect of the renovation or construction;\n\n(c) the preparation of an application for a permit under the **Planning and Environment Act 1987** for the development of the land that includes the construction or renovation;\n\n(d) the preparation of an application for a building permit for the construction or renovation;\n\n(e) any other similar preparatory activity for the construction or renovation.\n\n(3) A nomination under subsection (1) must—\n\n(a) be given to the Commissioner at the same time as the application; and\n\n(b) be in writing; and\n\n(c) include evidence of the activity.\n\n(4) On receipt of a nomination under subsection (1), the Commissioner must decide—\n\n(a) to accept the nomination, if the Commissioner is satisfied the nomination includes sufficient evidence that the specified activity has been undertaken; or\n\n(b) to reject the nomination in any other case.\n\nS. 61B inserted by No. 23/2022 s. 21.\n\n","sortOrder":113},{"sectionNumber":"61B","sectionType":"section","heading":"Notice of completion","content":"\t61B Notice of completion\n\n(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner of the date on which the construction or renovation was completed if a building permit in respect of the construction or renovation was not issued.\n\n(2) Notice must be given under this section within 30 days after the date on which the construction or renovation was completed.\n\n(3) Notice under this section must be accompanied by evidence of the completion of the construction or renovation.\n\n(4) Failure to notify the Commissioner in accordance with this section is a notification default.\n\nS. 61C inserted by No. 23/2022 s. 21.\n\n","sortOrder":114},{"sectionNumber":"61C","sectionType":"section","heading":"Notice of failure to complete construction or renovation in time","content":"\t61C Notice of failure to complete construction or renovation in time\n\n(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if, on the date that is 4 years after the works start date, the works finish date has not occurred.\n\n(2) Notice must be given under this section within 30 days after the date that is 4 years after the works start date.\n\nS. 61D inserted by No. 23/2022 s. 21.\n\n","sortOrder":115},{"sectionNumber":"61D","sectionType":"section","heading":"Notice of qualifying person not starting period of residence in time","content":"\t61D Notice of qualifying person not starting period of residence in time\n\n(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if a qualifying person in relation to the land does not start using and occupying the land as the qualifying person's principal place of residence on or before the qualifying occupation date.\n\n(2) Notice must be given under this section within 30 days after the qualifying occupation date.\n\nS. 61E inserted by No. 23/2022 s. 21.\n\n","sortOrder":116},{"sectionNumber":"61E","sectionType":"section","heading":"Notice of qualifying person not completing period of residence in time","content":"\t61E Notice of qualifying person not completing period of residence in time\n\n(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if a qualifying person does not continuously use and occupy the land as the qualifying person's principal place of residence for at least 6 months commencing on or before the qualifying occupation date.\n\n(2) Notice must be given under this section within 30 days after the date that is 6 months after the qualifying occupation date.\n\nS. 61F inserted by No. 23/2022 s. 21.\n\n","sortOrder":117},{"sectionNumber":"61F","sectionType":"section","heading":"Notice of change of ownership","content":"\t61F Notice of change of ownership\n\n(1) The owner of land that is or has been exempt under section 61 must give written notice to the Commissioner if the owner intends to cease to be the owner before a qualifying person in relation to the land completes a period of continuous use and occupation of the land as the qualifying person's principal place of residence for at least 6 months commencing on or before the qualifying occupation date.\n\n(2) Notice must be given under this section at least 30 days before the person ceases to be the owner of the land.\n\nS. 61G inserted by No. 23/2022 s. 21.\n\n","sortOrder":118},{"sectionNumber":"61G","sectionType":"section","heading":"Revocations of exemption under section 61","content":"\t61G Revocations of exemption under section 61\n\n(1) The Commissioner may revoke an exemption under section 61 if the works finish date for the construction or renovation of a residence on land has not occurred within 4 years after the works start date.\n\n(2) The Commissioner may revoke an exemption under section 61 if a qualifying person in relation to the land does not continuously use and occupy the land as the qualifying person's principal place of residence for a period of at least 6 months commencing on or before the qualifying occupation date.\n\nSee sections 38, 39A and 39B in relation to land owned by joint owners.\n\n(3) The Commissioner may revoke an exemption under section 61 if the person who applied to the Commissioner for the exemption ceases to be the owner of the land before a qualifying person in relation to the land continuously uses and occupies the land as the qualifying person's principal place of residence for the period referred to in subsection (2).\n\n(4) The Commissioner may make an assessment or reassessment of land tax to give effect to the revocation of an exemption under this section.\n\nS. 61H inserted by No. 23/2022 s. 21.\n\n","sortOrder":119},{"sectionNumber":"61H","sectionType":"section","heading":"Subdivision applies to land despite change in legal description","content":"\t61H Subdivision applies to land despite change in legal description\n\nThis Subdivision applies to land or part of land whether or not there has been a change in the legal description of the land or part of the land.\n\nAn example of a change in the legal description of the land is the issuing of new certificates of title of land following a subdivision of the land.\n\nS. 61I inserted by No. 18/2023 s. 53.\n\n","sortOrder":120},{"sectionNumber":"61I","sectionType":"section","heading":"Commissioner has discretion to extend exemption period","content":"\t61I Commissioner has discretion to extend exemption period\n\n(1) The Commissioner may determine that section 61 applies to land for—\n\n(a) the year that is 5 years after the year in which the works start date occurred; or\n\n(b) both the year that is 5 years and the year that is 6 years after the year in which the works start date occurred.\n\n(2) For the purposes of making a determination under subsection (1), the Commissioner must be satisfied that—\n\n(a) a company has been contracted to undertake the construction or renovation of a residence on the land; and\n\n(b) a liquidator has been appointed to wind up the company; and\n\n(c) because of the circumstances referred to in paragraph (b), the works finish date for the construction or renovation has not occurred.\n\n(3) If the Commissioner makes a determination under subsection (1)(a), the following provisions apply to the land as if a reference to 4 years were a reference to 5 years—\n\n(a) paragraph (b) of the definition of ***qualifying occupation date***;\n\n(b) sections 61C(1) and (2) and 61G(1).\n\n(4) If the Commissioner makes a determination under subsection (1)(b), the following provisions apply to the land as if a reference to 4 years were a reference to 6 years—\n\n(a) paragraph (b) of the definition of ***qualifying occupation date***;\n\n(b) sections 61C(1) and (2) and 61G(1).\n\nPt 4 Div. 1 Subdiv. 6 (Heading) inserted by No. 23/2022 s. 18(6).\n\n","sortOrder":121},{"sectionNumber":"Subdiv 6","sectionType":"subdivision","heading":"Partial exemptions","content":"Subdivision 6—Partial exemptions\n\n","sortOrder":122},{"sectionNumber":"62","sectionType":"section","heading":"Partial exemption if land used for business activities","content":"\t62 Partial exemption if land used for business activities\n\nS. 62(1) amended by Nos 76/2012 s. 13(1), 18/2023 s. 51.\n\n(1) Despite anything to the contrary in this Division, if land that would be exempt land under another provision of this Division, but for this section, is used by any person to carry on a substantial business activity, the exemption applies only to the extent that the land is used and occupied for residential purposes by the qualifying person.\n\n(2) In determining whether land is used by a person to carry on a substantial business activity, account must be taken of—\n\n(a) whether paid employees or contractors (other than employees or contractors who are relatives of, and who ordinarily reside with, the person who uses and occupies the land as his or her principal place of residence) work on the land; and\n\n(b) whether any part of the land is used or allocated solely for business purposes; and\n\n(c) if part of the land is used or allocated (whether solely or partly) for business purposes, the proportion of the area of the land, or of the floor space of buildings on the land, that is so used or allocated; and\n\n(d) the amount of income (if any), and the proportion of the person's total income, that is derived from business activities carried on on the land; and\n\nS. 62(2)(e) substituted by No. 76/2012 s. 13(2).\n\n(e) any other matters the Commissioner considers relevant.\n\nS. 62(3) substituted by No. 47/2020 s. 54.\n\n(3) If subsection (1) applies—\n\n(a) land tax is assessable for the tax year on the part of the land that is not exempt land; and\n\nS. 62(4) repealed by No. 47/2020 s. 54.\n\nS. 62A inserted by No. 76/2012 s. 14, substituted by No. 47/2020 s. 55.\n\n","sortOrder":123},{"sectionNumber":"62A","sectionType":"section","heading":"Partial exemption if separate residence used to provide accommodation","content":"\t62A Partial exemption if separate residence used to provide accommodation\n\nIf land that would be exempt under this Division in respect of a tax year contains a separate residence that was used to derive income from the provision of accommodation in the year preceding the tax year—\n\n(a) land tax is assessable for the tax year on the part of the land that contains the separate residence; and\n\nS. 63 substituted by No. 76/2012 s. 15.\n\n","sortOrder":124},{"sectionNumber":"63","sectionType":"section","heading":"Partial exemption or refund for trustees","content":"\t63 Partial exemption or refund for trustees\n\n(a) a trustee would be entitled to an exemption from or refund of land tax under this Division in respect of land because a vested beneficiary in relation to the land has used and occupied it as his or her principal place of residence; and\n\n(b) there are other vested beneficiaries in relation to the land who have not used and occupied it as their principal place of residence.\n\n(2) Despite anything to the contrary in this Division, the amount of the exemption or refund is determined as if the value of the land were the proportion of the value of the land that is equal to the proportion that the interest in the land held by the vested beneficiary in relation to the land referred to in subsection (1)(a) bears to the total interests of all vested beneficiaries in relation to that land.\n\n(3) Nothing in this section applies in the case of a person entitled to a life estate in possession.\n\nPt 4 Div. 1A (Heading and ss 63A–63H) inserted by No. 48/2025 s. 32.\n\n","sortOrder":125},{"sectionNumber":"Div 1A","sectionType":"division","heading":"Exemption for land with temporary residence","content":"Division 1A—Exemption for land with temporary residence\n\nS. 63A inserted by No. 48/2025 s. 32.\n\n","sortOrder":126},{"sectionNumber":"63A","sectionType":"section","heading":"Definitions","content":"\t63A Definitions\n\nIn this Division—\n\n***temporary residence*** means any structure or vehicle—\n\n(a) that is capable of being used for human habitation; and\n\n(b) for which an occupancy permit is not required;\n\n1 A caravan, motorhome or trailer.\n\n2 A tent.\n\n3 A shed or a barn.\n\n***temporary residence land*** has the meaning given by section 63B;\n\n***trustee*** has the same meaning as in section 52(1).\n\nS. 63B inserted by No. 48/2025 s. 32.\n\n","sortOrder":127},{"sectionNumber":"63B","sectionType":"section","heading":"Meaning of *temporary residence land*","content":"\t63B Meaning of *temporary residence land*\n\n(1) For the purposes of this Division, land is ***temporary residence land*** if—\n\n(a) there is a temporary residence on the land; and\n\n(b) there is no building affixed to the land for which an occupancy permit is required, including a building that is being constructed or renovated; and\n\n(c) the land is not used by any person to carry on a substantial business activity; and\n\n(d) the land is in a zone other than a non‑residential zone; and\n\n(e) the taxable value of the land is less than $300 000; and\n\n(f) the owner of the land does not own any other land in Victoria.\n\n(2) In determining whether land is used by a person to carry on a substantial business activity, account must be taken of the matters specified in section 62(2).\n\nS. 63C inserted by No. 48/2025 s. 32.\n\n","sortOrder":128},{"sectionNumber":"63C","sectionType":"section","heading":"What is a principal place of residence?","content":"\t63C What is a principal place of residence?\n\nFor the purposes of this Division, in determining whether land is used or occupied as the principal place of residence of a person, account must be taken of every place of residence of the person, whether in Victoria or elsewhere.\n\nS. 63D inserted by No. 48/2025 s. 32.\n\n","sortOrder":129},{"sectionNumber":"63D","sectionType":"section","heading":"Exemption for land with temporary residence","content":"\t63D Exemption for land with temporary residence\n\n(1) Subject to this Division, the following land is exempt land—\n\n(a) temporary residence land owned by a natural person (who is not a person specified in subsection (4)) that is used and occupied as the principal place of residence of that person;\n\n(b) temporary residence land owned by a trustee of a trust that is used and occupied as the principal place of residence of a vested beneficiary in relation to the land.\n\n(2) Despite subsection (1)(b), land referred to in that subsection is not exempt land if rent is paid by or on behalf of the vested beneficiary for use and occupation of the land in the year preceding the tax year.\n\n(3) Subject to sections 63E and 63F, subsection (1) only applies if the land has been used and occupied as the principal place of residence of the owner or vested beneficiary—\n\n(a) since 1 July in the year preceding the tax year; or\n\n(b) if the owner or trustee became the owner of the land on or after 1 July in the year preceding the tax year, since a later date during that year.\n\n(4) For the purposes of subsection (1)(a), the following persons are specified—\n\n(a) a trustee of a trust (including an implied or constructive trust) to which the land is subject;\n\n(b) a beneficiary of a trust (including an implied or constructive trust) to which the land is subject;\n\n(c) a unitholder in a unit trust scheme to which the land is subject.\n\nS. 63E inserted by No. 48/2025 s. 32.\n\n","sortOrder":130},{"sectionNumber":"63E","sectionType":"section","heading":"Deferral of tax on certain residential land for 6 months","content":"\t63E Deferral of tax on certain residential land for 6 months\n\n(1) If—\n\n(a) land would be exempt land in respect of a year under section 63D but for section 63D(3); and\n\n(b) the owner satisfies the Commissioner that the land is intended to be continuously used and occupied as the principal place of residence of the person referred to in section 63D(1)(a) or (b) for a period of at least 6 months from the date that the land was first so used and occupied—\n\nthe Commissioner may determine that land tax in respect of the land for that year is not payable until the expiry of that 6 month period.\n\n(2) If land that would be exempt land in respect of a year but for section 63D(3) has been continuously used and occupied as the person's principal place of residence for the period of 6 months, the land becomes exempt land in respect of that year at the end of that period.\n\nS. 63F inserted by No. 48/2025 s. 32.\n\n","sortOrder":131},{"sectionNumber":"63F","sectionType":"section","heading":"Deferral of tax for residential land to be used during tax year","content":"\t63F Deferral of tax for residential land to be used during tax year\n\n(1) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) a person becomes the owner of the land on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, the person does not use or occupy the land as the person's principal place of residence; and\n\n(c) the Commissioner is satisfied that the person intends to continuously use and occupy the land as the person's principal place of residence for the 6 month period; and\n\n(d) the land is temporary residence land.\n\n(2) The Commissioner may determine that land tax in respect of land for a year is not payable until the expiry of a 6 month period that begins and ends in that year if—\n\n(a) a trustee becomes the owner of the land on or after 1 July in the preceding year; and\n\n(b) as at 31 December in the preceding year, there is no vested beneficiary in relation to that land using and occupying it as the vested beneficiary's principal place of residence; and\n\n(c) the Commissioner is satisfied that a vested beneficiary in relation to that land intends to continuously use and occupy it as the vested beneficiary's principal place of residence for the 6 month period; and\n\n(d) the land is temporary residence land.\n\n(3) If land referred to in subsection (1) or (2) that would have been exempt land under section 63D in respect of a year but for section 63D(3) has been continuously used and occupied as the person's principal place of residence for the period of 6 months, the land becomes exempt land in respect of that year at the end of that period.\n\nS. 63G inserted by No. 48/2025 s. 32.\n\n","sortOrder":132},{"sectionNumber":"63G","sectionType":"section","heading":"Exemption continues on death of resident","content":"\t63G Exemption continues on death of resident\n\n(1) If temporary residence land is used and occupied as the principal place of residence of a person and the person dies, liability for tax is to be assessed as if the person had not died but had continued to use and occupy the land as the person's principal place of residence.\n\n(2) Subsection (1) operates only until the earlier of—\n\n(a) the third anniversary of the person's death or the expiry of the further period approved by the Commissioner under subsection (3); or\n\n(c) the day on which the person's interest in the land vests in a person (other than the person's personal representative) under the administration of the person's estate.\n\n(3) For the purposes of subsection (2)(a), the Commissioner may approve a further period in any particular case.\n\n(4) Subsection (1) does not apply if the person who dies held a life estate in possession in the land.\n\n(5) Subsection (1) does not apply in respect of a year if any income was derived from the land in the year preceding the tax year.\n\nS. 63H inserted by No. 48/2025 s. 32.\n\n","sortOrder":133},{"sectionNumber":"63H","sectionType":"section","heading":"Exemption continues if land becomes unfit for occupation","content":"\t63H Exemption continues if land becomes unfit for occupation\n\n(1) If land that is exempt land under section 63D(1) becomes unfit for occupation as the principal place of residence of a person because of damage or destruction caused by an event such as fire, earthquake, storm, accident or malicious damage, the land continues to be exempt land while the owner continues to own the land as if it had continued to be used and occupied as the person's principal place of residence.\n\n(2) Subsection (1) operates until the first anniversary of the day on which the land became unfit for occupation as the person's principal place of residence.\n\nDivision 2—Primary production land\n\nPt 4 Div. 2 Subdiv. 1 (Heading) inserted by No. 46/2019 s. 24(1).\n\nSubdivision 1—Interpretation\n\n","sortOrder":134},{"sectionNumber":"64","sectionType":"section","heading":"Definitions","content":"\t64 Definitions\n\n(1) In this Division—\n\nS. 64(1) def. of *discretionary trust* inserted by No. 69/2011 s. 31(1).\n\n***discretionary trust*** means a trust under which the distribution or vesting of the whole or any part of the trust income or property—\n\n(a) is required to be determined by a person either in respect of the identity of the beneficiaries or the quantum of interest to be taken, or both; or\n\n(b) will occur in the event that a discretion conferred under the trust is not exercised;\n\nS. 64(1) def. of *greater Melbourne* substituted by Nos 85/2006 s. 173(Sch. 1 item 3.1), 40/2014 s. 22(1)(b).\n\n***greater Melbourne***  means the aggregate area consisting of—\n\n(a) the area within the municipal district of each Council listed in Part 1 of Schedule 2; and\n\n(b) the area within an urban growth boundary specified in a planning scheme that is in force in the municipal district of each Council listed in Part 2 of Schedule 2;\n\nS. 64(1) def. of *planning scheme* inserted by No. 40/2014 s. 22(1)(a).\n\n***planning scheme*** means a planning scheme to which the **Planning and Environment Act 1987** applies;\n\n***primary production*** means—\n\n(a) cultivation for the purpose of selling the produce of cultivation (whether in a natural, processed or converted state); or\n\n(b) the maintenance of animals or poultry for the purpose of selling them or their natural increase or bodily produce; or\n\n(c) the keeping of bees for the purpose of selling their honey; or\n\n(d) commercial fishing, including the preparation for commercial fishing or the storage or preservation of fish or fishing gear; or\n\n(e) the cultivation or propagation for sale of plants seedlings mushrooms or orchids;\n\n***proprietary company*** has the same meaning as in the Corporations Act;\n\n***relevant period***, in relation to a proprietary company means, for any point in time—\n\n(a) the previous 3 years; or\n\n(b) the period since the incorporation of the company—\n\nwhichever is the shorter;\n\nS. 64(1) def. of *specified beneficiary* inserted by No. 69/2011 s. 31(1), repealed by No. 26/2015 s. 36.\n\nS. 64(1) def. of *urban growth boundary* inserted by No. 40/2014 s. 22(1)(a).\n\n***urban growth boundary*** has the same meaning as in the **Planning and Environment Act 1987**;\n\nS. 64(1) def. of *urban zone* amended by No. 69/2011 s. 31(2).\n\n***urban zone*** means a zone, or part of a zone, under a planning scheme in force under the **Planning and Environment Act 1987** of a type declared under subsection (2) to be an urban zone for the purposes of this Division.\n\n(2) The Governor in Council may by Order published in the Government Gazette declare specified types of zones under planning schemes to be urban zones for the purposes of this Division.\n\nS. 64(3)–(5) inserted by No. 85/2006 s. 173(Sch. 1 item 3.2), repealed by No. 40/2014 s. 22(2).\n\nPt 4 Div. 2 Subdiv. 2 (Heading) inserted by No. 46/2019 s. 24(2).\n\nSubdivision 2—Primary production land outside greater Melbourne\n\n","sortOrder":135},{"sectionNumber":"65","sectionType":"section","heading":"Exemption of primary production land outside greater Melbourne","content":"\t65 Exemption of primary production land outside greater Melbourne\n\n(1) Land outside greater Melbourne that is used primarily for primary production is exempt land.\n\nS. 65(2) amended by No. 40/2014 s. 23.\n\n(2) If a part of any land outside greater Melbourne is used primarily for primary production that part is exempt land even if an activity other than primary production is carried on on any other part of the land.\n\nPt 4 Div. 2 Subdiv. 3 (Heading) inserted by No. 46/2019 s. 24(3).\n\nSubdivision 3—Primary production land in greater Melbourne but not in an urban zone\n\n","sortOrder":136},{"sectionNumber":"66","sectionType":"section","heading":"Exemption of primary production land in greater Melbourne but not in an urban zone","content":"\t66 Exemption of primary production land in greater Melbourne but not in an urban zone\n\nLand is exempt land if the Commissioner determines that the land comprises one parcel—\n\n(a) that is wholly or partly in greater Melbourne; and\n\n(b) none of which is within an urban zone; and\n\n(c) that is used primarily for primary production.\n\nPt 4 Div. 2 Subdiv. 4 (Heading) inserted by No. 46/2019 s. 24(4).\n\nSubdivision 4—Primary production land in an urban zone in greater Melbourne\n\nS. 67 amended by Nos 85/2005 s. 28(2), 69/2011 s. 32, 40/2016 s. 26, substituted by No. 46/2019 s. 25.\n\n","sortOrder":137},{"sectionNumber":"67","sectionType":"section","heading":"Exemption of primary production land in an urban zone in greater Melbourne","content":"\t67 Exemption of primary production land in an urban zone in greater Melbourne\n\n(a) the land comprises one parcel that is—\n\n(i) wholly or partly in greater Melbourne; and\n\n(ii) wholly or partly in an urban zone; and\n\n(iii) used solely or primarily for the business of primary production; and\n\n(b) the owner of the land meets the requirements in—\n\n(i) if the owner is a natural person not acting in the capacity as trustee of a trust to which the land is subject—section 67A; or\n\n(ii) if the owner is a proprietary company not acting in the capacity as trustee of a trust to which the land is subject—section 67B; or\n\n(iii) if the owner is a trustee of a superannuation trust to which the land is subject—section 67C; or\n\n(iv) if the owner is a trustee of a discretionary trust to which the land is subject—section 67D; or\n\n(v) if the owner is a trustee of a trust (other than a discretionary trust or superannuation trust) to which the land is subject or a unit trust scheme to which the land is subject—section 67E.\n\n(2) For the purposes of this section, a reference to the owner of land does not include a reference to—\n\nS. 67A inserted by No. 46/2019 s. 25.\n\n","sortOrder":138},{"sectionNumber":"67A","sectionType":"section","heading":"Requirements for non-trustee natural person","content":"\t67A Requirements for non-trustee natural person\n\nFor the purposes of section 67(1)(b)(i), the requirements for an owner who is a natural person (not acting in the capacity as trustee of a trust to which the land is subject) are that—\n\n(a) the owner—\n\n(i) carries on the business of primary production referred to in section 67(1)(a)(iii); and\n\n(ii) either—\n\n(A) is normally engaged in a substantially full-time capacity in that business; or\n\n(B) is not normally engaged in a substantially full-time capacity in that business, but has a relative who is normally so engaged; or\n\n(b) a relative of the owner—\n\n(i) carries on the business of primary production referred to in section 67(1)(a)(iii); and\n\n(ii) either—\n\n(A) is normally engaged in a substantially full-time capacity in that business; or\n\n(B) is not normally engaged in a substantially full-time capacity in that business, but the owner is normally so engaged.\n\nS. 67B inserted by No. 46/2019 s. 25.\n\n","sortOrder":139},{"sectionNumber":"67B","sectionType":"section","heading":"Requirements for non-trustee proprietary company","content":"\t67B Requirements for non-trustee proprietary company\n\n(1) For the purposes of section 67(1)(b)(ii), the requirements for an owner that is a proprietary company (not acting in the capacity as trustee of a trust to which the land is subject) are that—\n\n(a) the company carries on the business of primary production referred to in section 67(1)(a)(iii); and\n\n(b) the principal business of the company is that business; and\n\n(c) all the company's shares are beneficially owned by natural persons; and\n\n(d) the company meets the requirements in subsection (2) in relation to the distribution of dividends.\n\n(2) For the purposes of subsection (1)(d), the requirements are that—\n\n(a) if the company distributes dividends during the relevant period—\n\n(i) the dividends were distributed to all the holders of the issued share capital of the company in proportion to their respective paid up shareholdings; and\n\n(ii) 50% or more of the dividends were paid to a person or persons—\n\n(A) normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii); or\n\n(B) whose relative or relatives were normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii); or\n\n(b) if no dividends were distributed during the relevant period, ordinary shares representing 50% or more of the issued share capital of the company have been beneficially owned for the relevant period by a person or persons—\n\n(i) normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii); or\n\n(ii) whose relative or relatives were normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii).\n\n(3) For the purposes of subsection (2), a reference to the issued share capital of a company does not include a reference to any part of it that carries no right to participate beyond a specified amount in a distribution of either profits or capital.\n\nS. 67C inserted by No. 46/2019 s. 25.\n\n","sortOrder":140},{"sectionNumber":"67C","sectionType":"section","heading":"Requirements for trustee of superannuation trust","content":"\t67C Requirements for trustee of superannuation trust\n\nFor the purposes of section 67(1)(b)(iii), the requirements for an owner who is a trustee of a superannuation trust to which the land is subject are that—\n\n(a) all the members or beneficiaries (as the case requires) of the trust are relatives; and\n\n(b) at least one member or beneficiary (as the case requires) of the trust is normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii).\n\nS. 67D inserted by No. 46/2019 s. 25.\n\n","sortOrder":141},{"sectionNumber":"67D","sectionType":"section","heading":"Requirements for trustee of discretionary trust","content":"\t67D Requirements for trustee of discretionary trust\n\n(1) For the purposes of section 67(1)(b)(iv), the requirements for an owner who is a trustee of a discretionary trust to which the land is subject are that—\n\n(a) the trustee carries on the business of primary production referred to in section 67(1)(a)(iii); and\n\n(b) the principal business of the trust is that business; and\n\n(c) either—\n\n(i) each specified beneficiary is a natural person; or\n\n(ii) at least one of the specified beneficiaries is a natural person and each of the specified beneficiaries who is not a natural person is a person referred to in subsection (2); and\n\n(d) either—\n\n(i) at least one of the specified beneficiaries is a natural person who is normally engaged in a substantially full-time capacity in the business of primary production referred to in section 67(1)(a)(iii); or\n\n(ii) a relative of at least one of the specified beneficiaries is normally engaged in a substantially full‑time capacity in the business of primary production referred to in section 67(1)(a)(iii).\n\n(2) For the purposes of subsection (1)(c)(ii), the persons are—\n\n(a) a charitable institution or a trustee of a charitable trust; or\n\n(b) a company all the shares in which are owned by one or more of the specified beneficiaries who are natural persons; or\n\n(c) a trustee of a trust (except a charitable trust), all the beneficiaries or specified beneficiaries of which are specified beneficiaries of the discretionary trust who are natural persons.\n\nS. 67E inserted by No. 46/2019 s. 25.\n\n","sortOrder":142},{"sectionNumber":"67E","sectionType":"section","heading":"Requirements for trustee of a trust (other than a discretionary trust or superannuation trust) or unit trust scheme","content":"\t67E Requirements for trustee of a trust (other than a discretionary trust or superannuation trust) or unit trust scheme\n\nFor the purposes of section 67(1)(b)(v), the requirements for an owner who is the trustee of a trust (other than a discretionary trust or superannuation trust) to which the land is subject or a unit trust scheme to which the land is subject are that—\n\n(a) the trustee carries on the business of primary production referred to in section 67(1)(a)(iii); and\n\n(b) the principal business of the trust or unit trust scheme is that business; and\n\n(c) each beneficiary of the trust or unitholder (as the case requires) is a natural person who is entitled under the trust deed to an annual distribution of the trust income; and\n\n(d) at least one of the beneficiaries of the trust or unitholders (as the case requires), or a relative of at least one of the beneficiaries or unitholders, is normally engaged in a substantially full-time capacity in that business.\n\nS. 67F inserted by No. 46/2019 s. 25.\n\n","sortOrder":143},{"sectionNumber":"67F","sectionType":"section","heading":"Joint ownership of parcel of land referred to in section 67(1)(a)","content":"\t67F Joint ownership of parcel of land referred to in section 67(1)(a)\n\nIf a parcel of land referred to in section 67(1)(a) is owned by joint owners, each joint owner must meet relevant requirements for that type of owner in sections 67A, 67B, 67C, 67D or 67E.\n\nPt 4 Div. 2 Subdiv. 5 (Heading) inserted by No. 46/2019 s. 26(1).\n\nSubdivision 5—Land being prepared for use for primary production\n\n","sortOrder":144},{"sectionNumber":"68","sectionType":"section","heading":"Exemption of land being prepared for use for primary production","content":"\t68 Exemption of land being prepared for use for primary production\n\n(1) Land is exempt land for a tax year if the Commissioner is satisfied that—\n\n(a) the land is being prepared for use primarily for primary production; and\n\n(b) the land will become exempt land under section 65, 66 or 67 within 12 months after the day on which the preparation referred to in paragraph (a) commenced.\n\n(2) The Commissioner may extend the period referred to in subsection (1)(b) by a further period of 12 months.\n\nPt 4 Div. 2 Subdiv. 6 (Heading) inserted by No. 46/2019 s. 26(2).\n\nSubdivision 6—General\n\n","sortOrder":145},{"sectionNumber":"69","sectionType":"section","heading":"Application for exemption under section 66, 67 or 68","content":"\t69 Application for exemption under section 66, 67 or 68\n\nTo obtain an exemption from land tax under section 66, 67 or 68, the owner of the land must—\n\n(a) apply to the Commissioner for an exemption under the section; and\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under the section.\n\nS. 70 amended by No. 69/2011 s. 33, substituted by No. 40/2014 s. 24.\n\n","sortOrder":146},{"sectionNumber":"70","sectionType":"section","heading":"Parcels of land","content":"\t70 Parcels of land\n\n(1) For the purposes of section 66, a part of a parcel of land is to be regarded as a separate parcel of land if that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel.\n\n(2) For the purposes of section 67, a part of a parcel of land is to be regarded as a separate parcel of land if—\n\n(a) that part is occupied separately from or is obviously adapted to being occupied separately from other land in the parcel; and\n\nS. 70(2)(b) substituted by No. 46/2019 s. 27.\n\n(b) the owner of the parcel of land meets the requirements in section 67A, 67B, 67C, 67D or 67E.\n\nPt 4 Div. 2A (Heading and ss 70A–70O) inserted by No. 52/2021 s. 59.\n\nDivision 2A—Build to rent developments\n\nS. 70A inserted by No. 52/2021 s. 59, amended by No. 24/2025 s. 22.\n\n","sortOrder":147},{"sectionNumber":"70A","sectionType":"section","heading":"What is a *BTR development*?","content":"\t70A What is a *BTR development*?\n\nA build to rent development (***BTR development***) is one or more buildings that are constructed or substantially renovated for the purpose of providing multiple dwellings for rent under residential rental agreements.\n\nS. 70B inserted by No. 52/2021 s. 59.\n\n","sortOrder":148},{"sectionNumber":"70B","sectionType":"section","heading":"What is an *eligible BTR development*?","content":"\t70B What is an *eligible BTR development*?\n\n(1) An eligible build to rent development (***eligible*** ***BTR development***) is a BTR development that provides at least 50 self-contained dwellings that are—\n\n(a) fixed on the same parcel of land; and\n\n(b) owned by one owner or owned collectively; and\n\n(c) subject to section 70D(2), managed by a single management entity; and\n\n(d) suitable for occupancy on a date that is on or after 1 January 2021 and before 1 January 2032; and\n\nS. 70B(1)(e) amended by No. 24/2025 s. 23.\n\n(e) rented or genuinely offered for rent under a residential rental agreement in accordance with section 70F.\n\n(2) An eligible BTR development must satisfy the requirements in subsection (1) for a continuous period of at least 15 years from the occupancy date of the eligible BTR development.\n\nTo be eligible for the BTR benefits, a BTR development that has dwellings suitable for occupancy on 1 December 2021 must satisfy the requirements specified in subsection (1) for a continuous period until 30 November 2036.\n\n(3) An eligible BTR development includes the construction or substantial renovation of common areas provided for the use of residents of the dwellings in the eligible BTR development if the common areas and dwellings together satisfy the requirements in paragraphs (a), (b) and (c) of subsection (1).\n\nS. 70C inserted by No. 52/2021 s. 59.\n\n","sortOrder":149},{"sectionNumber":"70C","sectionType":"section","heading":"When is a BTR dwelling owned collectively?","content":"\t70C When is a BTR dwelling owned collectively?\n\nFor the purposes of section 70B(1)(b), a BTR development is owned collectively if—\n\n(a) the owners of the land are co-owners; and\n\n(b) no owner of the land, either individually or with another owner, is entitled to a specific part of the land that one or more other co‑owners are not entitled to.\n\n1 Persons A, B and C own land that is used and occupied by a BTR development. Person A holds a 40% interest, Person B holds a 40% interest and Person C owns a 20% interest in the land as tenants in common. Persons A, B and C are taken to own the BTR development collectively.\n\n2 Persons A, B and C develop 50 dwellings on land for the purposes of offering those dwellings for rent under long-term rental agreements. Person A owns dwellings 1 to 15, Person B owns dwellings 16 to 30 and Person C owns dwellings 31 to 50. Persons A, B and C do not own the dwellings collectively and the BTR development is not an eligible BTR development for the purposes of this Division.\n\nS. 70D inserted by No. 52/2021 s. 59.\n\n","sortOrder":150},{"sectionNumber":"70D","sectionType":"section","heading":"What is a single management entity?","content":"\t70D What is a single management entity?\n\n(1) For the purposes of section 70B(1)(c), a BTR development is managed by a single management entity if a single entity is responsible for the provision of management services for the BTR development.\n\n(2) However, the eligibility requirement specified in section 70B(1)(c) does not apply to those dwellings that are used to provide affordable housing or social housing.\n\nS. 70E inserted by No. 52/2021 s. 59.\n\n","sortOrder":151},{"sectionNumber":"70E","sectionType":"section","heading":"When is a dwelling suitable for occupancy?","content":"\t70E When is a dwelling suitable for occupancy?\n\nA dwelling in a BTR development is suitable for occupancy on the date that an occupancy permit is issued in respect of the dwelling.\n\nS. 70F inserted by No. 52/2021 s. 59.\n\n","sortOrder":152},{"sectionNumber":"70F","sectionType":"section","heading":"What are the required rental terms?","content":"\t70F What are the required rental terms?\n\nS. 70F(1) amended by No. 24/2025 s. 24(1).\n\n(1) For the purposes of section 70B(1)(e), a dwelling in a BTR development must be rented or genuinely offered for rent under a residential rental agreement for a fixed term of not less than 3 years.\n\nS. 70F(2) amended by No. 24/2025 s. 24(2).\n\n(2) Despite subsection (1), a renter may request to enter into a residential rental agreement in respect of a dwelling in a BTR development for a fixed term of at least the prescribed period or, if no period is prescribed, any period,  as agreed between the owner of the dwelling and the renter.\n\nS. 70F(2A) inserted by No. 24/2025 s. 24(2A).\n\n(2A) The period (if any) prescribed for the purposes of subsection (2) must not exceed 12 months.\n\nS. 70F(3) amended by No. 24/2025 s. 24(3).\n\n(3) A residential rental agreement referred to in subsection (1) or (2) must not be subject to any restrictions except for those required to—\n\n(a) ensure public health and safety; or\n\n(b) provide social or affordable housing.\n\nS. 70F(4) inserted by No. 24/2025 s. 24(4).\n\n(4) If a renter continues in occupation of a dwelling in a BTR development after the end of a residential rental agreement referred to in subsection (1) or (2), the dwelling continues to be rented in accordance with this section for the period in which the renter continues in occupation of the dwelling.\n\nS. 70F(5) inserted by No. 24/2025 s. 24(4).\n\n(5) For the purposes of subsection (2), the owner of a dwelling referred to in that subsection must ensure that a declaration is made in respect of the renter's request.\n\nS. 70F(6) inserted by No. 24/2025 s. 24(4).\n\n(6) A declaration under subsection (5) must be—\n\n(a) in the form determined by the Commissioner; and\n\n(b) signed by the owner of the dwelling and the renter.\n\nS. 70F(7) inserted by No. 24/2025 s. 24(4).\n\n(7) The Commissioner may request the owner of a dwelling referred to in subsection (2) to provide the Commissioner with a copy of a declaration made under subsection (5).\n\nS. 70F(8) inserted by No. 24/2025 s. 24(4).\n\n(8) The owner of a dwelling referred to in subsection (2) must comply with a request under subsection (7).\n\nS. 70F(9) inserted by No. 24/2025 s. 24(4).\n\n(9) If the owner of a dwelling referred to in subsection (2) does not comply with a request under subsection (7), the dwelling does not satisfy the requirement in section 70B(1)(e) for the period to which the residential rental agreement referred to in subsection (2) relates.\n\nS. 70F(10) inserted by No. 24/2025 s. 24(4).\n\n(10) Despite subsection (9), the Commissioner may determine that the dwelling does satisfy the requirement in section 70B(1)(e) for the period to which the residential rental agreement relates if the Commissioner considers that it is appropriate in the circumstances to disregard the owner's failure to comply with the request under subsection (7).\n\nS. 70G inserted by No. 52/2021 s. 59.\n\n","sortOrder":153},{"sectionNumber":"70G","sectionType":"section","heading":"Expansion of eligible BTR development","content":"\t70G Expansion of eligible BTR development\n\n(1) An eligible BTR development includes one or more additional self-contained dwellings constructed after the occupancy date for the eligible BTR development if the additional dwellings, together with the existing dwellings, satisfy the requirements specified in paragraphs (a) to (e) of section 70B(1).\n\n(2) The occupancy date for any additional dwellings that form part of an eligible BTR development is the date on which those dwellings are suitable for occupancy.\n\n(3) The fifteen year eligibility requirement applies to any additional dwellings that form part of an eligible BTR development from the occupancy date of those dwellings.\n\nAn eligible BTR development may have more than one occupancy date because of the application of this section.\n\nS. 70H inserted by No. 52/2021 s. 59.\n\n","sortOrder":154},{"sectionNumber":"70H","sectionType":"section","heading":"Application for BTR benefits","content":"\t70H Application for BTR benefits\n\nTo obtain a concession from land tax or an exemption from the absentee owner land tax surcharge (or both) under this Division, the owner of the land must—\n\n(a) apply to the Commissioner for the BTR benefits; and\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is eligible for the BTR benefits.\n\nS. 70I inserted by No. 52/2021 s. 59.\n\n","sortOrder":155},{"sectionNumber":"70I","sectionType":"section","heading":"Eligibility for BTR benefits","content":"\t70I Eligibility for BTR benefits\n\n(1) Subject to subsections (2) and (3), land or part of land is eligible for the BTR benefits in a tax year if the land or part of land is used and occupied solely for an eligible BTR development on 31 December in the year immediately preceding the tax year.\n\n(2) Land or part of land is eligible for the BTR benefits—\n\n(a) for one continuous period; and\n\n(b) for no more than 30 years from the date that a BTR benefit first applies to the land.\n\n(3) Land or part of land is not eligible for the BTR benefits in a tax year if a BTR benefit has applied to the land or part of land in a previous tax year and those tax years do not fall within one continuous period of eligibility for the BTR benefits.\n\n(4) For avoidance of doubt, if an eligible BTR development has more than one occupancy date because of the expansion of the eligible BTR development, the requirements in this section apply to each part of the eligible BTR development as if they were separate eligible BTR developments.\n\nS. 70J inserted by No. 52/2021 s. 59.\n\n","sortOrder":156},{"sectionNumber":"70J","sectionType":"section","heading":"BTR benefit—land tax concession","content":"\t70J BTR benefit—land tax concession\n\nThe owner of land or part of land that is eligible for the BTR benefits is to be assessed for land tax on that land or part of land as if the taxable value of the land or part of land were reduced by 50%.\n\nS. 70K inserted by No. 52/2021 s. 59.\n\n","sortOrder":157},{"sectionNumber":"70K","sectionType":"section","heading":"BTR benefit—exemption from absentee owner land tax surcharge for eligible land","content":"\t70K BTR benefit—exemption from absentee owner land tax surcharge for eligible land\n\n(1) Subject to this Act, an absentee owner of land or part of land that is eligible for the BTR benefits is to be assessed for land tax (other than vacant residential land tax) on the total taxable value of all taxable land owned by the absentee owner, at the applicable rate of land tax in Schedule 1, as if the owner of the land were not an absentee owner.\n\nS. 70K(2) amended by No. 18/2023 s. 33.\n\n(2) There is to be added to the land tax assessed for an absentee owner under subsection (1) an amount determined by the formula—\n\n  A is the taxable value of all taxable land owned by the absentee owner that is not eligible for the BTR benefits.\n\nS. 70L inserted by No. 52/2021 s. 59.\n\n","sortOrder":158},{"sectionNumber":"70L","sectionType":"section","heading":"Apportionment between eligible and non-eligible land","content":"\t70L Apportionment between eligible and non-eligible land\n\nIf the Commissioner is satisfied that only part of land is used and occupied solely for an eligible BTR development—\n\n(a) the BTR benefits do not apply to the remaining part of the land; and\n\n(b) section 22 applies, if necessary, for the purposes of determining the taxable value of each part of land.\n\nS. 70M inserted by No. 52/2021 s. 59.\n\n","sortOrder":159},{"sectionNumber":"70M","sectionType":"section","heading":"BTR benefits granted in anticipation of compliance","content":"\t70M BTR benefits granted in anticipation of compliance\n\n(1) The Commissioner may authorise the application of a BTR benefit to land or part of land in anticipation of compliance with the fifteen year eligibility requirement.\n\n(2) For the purposes of subsection (1), the Commissioner must be satisfied that the owner of the land intends for the land or part of land to be used and occupied solely for a BTR development that satisfies the requirements in section 70B(1) for a continuous period of at least 15 years from the occupancy date for the BTR development on the land or part of land.\n\nA BTR development may have more than one occupancy date because of the application of section 70G.\n\nS. 70N inserted by No. 52/2021 s. 59.\n\n","sortOrder":160},{"sectionNumber":"70N","sectionType":"section","heading":"Notification requirement if land ceases to be eligible for BTR benefits","content":"\t70N Notification requirement if land ceases to be eligible for BTR benefits\n\n(1) The owner of land must give written notice to the Commissioner if—\n\n(a) a BTR benefit has been applied to the land; and\n\n(b) there is a change in circumstances that results in the land or part of the land no longer being eligible for the BTR benefits.\n\n(2) Notice must be given under subsection (1) within 30 days of the change of circumstances.\n\n(3) For the purposes of subsection (1), land or a part of land is no longer used and occupied solely for an eligible BTR development if any of the following occur—\n\n(a) there are one or more self-contained dwellings on the land or part of land that no longer satisfy the requirements in section 70B(1)(a) to (e);\n\n(b) the BTR development no longer consists of at least 50 self-contained dwellings that satisfy the requirements in section 70B(1)(a) to (e).\n\n(4) Failure to notify the Commissioner in accordance with subsection (1) is a notification default.\n\nS. 70NA inserted by No. 24/2025 s. 17.\n\n\t70NA Commissioner may determine that land is eligible for BTR benefits in certain circumstances\n\nThe Commissioner may determine that land is eligible for a BTR benefit despite any period for which a dwelling in a BTR development on the land no longer satisfies a requirement in section 70B(1)(d) or (e)  if—\n\n(a) a BTR benefit applied to the land in the tax year preceding that period; and\n\n(b) the dwelling is temporarily unsuitable for occupancy for that period; and\n\nA dwelling may be temporarily unsuitable for occupancy because it is undergoing a brief refurbishment or because it has been damaged by a fire.\n\n(c) the Commissioner considers that it is reasonable in the circumstances to disregard the dwelling not satisfying the requirement for that period.\n\nS. 70O inserted by No. 52/2021 s. 59.\n\n","sortOrder":161},{"sectionNumber":"70O","sectionType":"section","heading":"Division applies to land despite change in legal description","content":"\t70O Division applies to land despite change in legal description\n\nThis Division applies to land or part of land whether or not there has been a change in the legal description of the land or part of land.\n\nAn example of a change in the legal description of land is the issuing of new certificates of title of land following a subdivision of the land.\n\nDivision 3—Sporting, recreational and cultural land\n\nS. 71 repealed by No. 52/2021 s. 60.\n\n","sortOrder":162},{"sectionNumber":"72","sectionType":"section","heading":"Sporting, recreational or cultural land owned by certain non‑profit organisations","content":"\t72 Sporting, recreational or cultural land owned by certain non‑profit organisations\n\n(1) This section applies to land owned—\n\n(a) by a non-profit organisation; or\n\n(b) in the case of a non-profit organisation that is unincorporated, by a person on trust for the non-profit organisation.\n\n(2) The land is exempt land if the Commissioner determines that—\n\n(a) the land is used by the non-profit organisation primarily or substantially for—\n\n(i) sporting activities; or\n\n(ii) outdoor recreational, outdoor cultural or similar outdoor activities; and\n\n(b) the primary purpose or objective of the non‑profit organisation is to conduct the sporting activities or outdoor recreational, outdoor cultural or similar outdoor activities for which the land is primarily or substantially used.\n\n(3) To obtain an exemption from land tax under this section, the owner of the land must—\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n***non-profit organisation*** means a body (whether incorporated or not) that—\n\n(a) applies its profits in promoting its purposes or objectives; and\n\n(b) prohibits the payment of any dividends to members—\n\nbut does not include a body that promotes or controls horse racing, pony racing or harness racing in Victoria.\n\nS. 73 substituted by No. 47/2020 s. 56.\n\n","sortOrder":163},{"sectionNumber":"73","sectionType":"section","heading":"Land owned and occupied by racing clubs","content":"\t73 Land owned and occupied by racing clubs\n\n(1) Land or part of land that is owned and solely occupied by a racing club is not liable for land tax at a rate greater than 0⋅357% of the taxable value of the land or part.\n\n(2) For the purposes of subsection (1) and assessing land tax on any part of the land that is not solely occupied by a racing club, the land tax that is or that would be, but for the operation of subsection (1), attributable to a part of land is the proportion of the land tax that would, but for the operation of subsection (1), be payable on the whole of the land owned by a racing club.\n\n***racing club*** means a society, club or association that—\n\n(a) is not carried on for the purposes of the profit or gain to its individual members; and\n\n(b) is carried on exclusively for the purpose of promoting or controlling horse racing, pony racing or harness racing in Victoria.\n\nS. 73A inserted by No. 47/2020 s. 56.\n\n","sortOrder":164},{"sectionNumber":"73A","sectionType":"section","heading":"Land owned and occupied by non-racing clubs","content":"\t73A Land owned and occupied by non-racing clubs\n\nS. 73A(1) amended by No. 52/2021 s. 62.\n\n(1) Subject to section 73B, land is exempt land if the Commissioner is satisfied that it is owned and solely occupied by a non-racing club.\n\n(2) To obtain an exemption from land tax under subsection (1), a non-racing club must—\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under subsection (1).\n\n(3) If the Commissioner is satisfied that only part of land is owned and solely occupied by a non-racing club—\n\n***non-racing club*** means a society, club or association, other than a racing club, that—\n\n(a) is not carried on for the purposes of the profit or gain to its individual members; and\n\n(b) is carried on exclusively for the purpose of providing for the social, cultural, recreational, literary or educational interests of its members;\n\n***racing club*** has the meaning given in section 73.\n\nS. 73B inserted by No. 52/2021 s. 63.\n\n","sortOrder":165},{"sectionNumber":"73B","sectionType":"section","heading":"Gender-exclusive and gender-restrictive clubs","content":"\t73B Gender-exclusive and gender-restrictive clubs\n\n(1) A gender-restrictive club or a gender‑exclusive club is not entitled to an exemption under section 73A(1) unless the Commissioner determines—\n\n(a) in the case of a gender-restrictive club, the club is genuinely inclusive of members of any sex or gender identity; or\n\n(b) the purposes of the club are such that it is consistent with community interests and expectations that the exemption apply.\n\n(2) For the purposes of making a determination under subsection (1)(a), the Commissioner may have regard to the following—\n\n(a) the membership composition of the club;\n\n(b) membership classes and the rights of members of the club;\n\n(c) any other relevant circumstances.\n\n(3) For the purposes of making a determination under subsection (1)(b), the Commissioner may have regard to the following—\n\n(a) the purposes of the club;\n\n(b) the membership composition of the club;\n\n(c) membership classes and the rights of members of the club;\n\n(d) the nature of the benefits or services the club provides to its members;\n\n(e) benefits or services the club provides to the community;\n\n(f) whether the benefits or services the club provides to its members are to meet their special needs or particular personal characteristics;\n\n(g) any other relevant circumstances.\n\n***gender-exclusive club*** means a non-racing club which excludes persons from membership on the basis of a person's sex or gender identity;\n\n***gender-restrictive club*** means a non-racing club—\n\n(a) that was a gender-exclusive club on or after 20 May 2021; and\n\n(b) that no longer excludes persons from membership on the basis of a person's sex or gender identity;\n\n***non-racing club*** has the meaning given in section 73A.\n\nPt 4 Div. 4 (Heading) amended by No. 84/2006 s. 12.\n\nDivision 4—Charities and health services\n\n","sortOrder":166},{"sectionNumber":"74","sectionType":"section","heading":"Charitable institutions and purposes","content":"\t74 Charitable institutions and purposes\n\nS. 74(1)(a) amended by No. 52/2021 s. 61(1).\n\n(a) it is used and occupied by a charitable institution exclusively for charitable purposes; or\n\nS. 74(1)(b)(iii) substituted by No. 52/2021 s. 61(2).\n\n(iii) declared by its owner to be held for future use and occupation by a charitable institution exclusively for charitable purposes; or\n\nS. 74(1)(c) inserted by No. 52/2021 s. 61(3).\n\n(c) it is—\n\n(ii) leased for outdoor sporting, outdoor recreational, outdoor cultural or similar outdoor activities; and\n\n(iii) available for use for one or more of those activities by members of the public.\n\nS. 74(1A) inserted by No. 52/2021 s. 61(4).\n\n(1A) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.\n\nS. 74(2) amended by No. 52/2021 s. 61(5).\n\n(2) If the Commissioner is satisfied that only a part of land is land to which subsection (1)(a), (b) or (c) applies—\n\n(3) To obtain an exemption from land tax under this section, the owner of the land must—\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\nS. 74A inserted by No. 84/2006 s. 13.\n\n","sortOrder":167},{"sectionNumber":"74A","sectionType":"section","heading":"Health centres and services","content":"\t74A Health centres and services\n\n(1) Land is exempt land if it is used by any of the following bodies exclusively for the purposes of that body—\n\n(a) an ambulance service;\n\nS. 74A(1)(b) substituted by No. 79/2008 s. 18(1).\n\n(b) a registered community health centre;\n\n(c) a denominational hospital;\n\n(d) a multi-purpose service;\n\n(e) a public health service;\n\n(f) a public hospital;\n\nS. 74A(1)(g) amended by Nos 26/2014 s. 455(Sch. item 19), 39/2022 s. 843.\n\n(g) the Victorian Institute of Forensic Mental Health established by section 610 of the **Mental Health and Wellbeing Act 2022**.\n\n(2) Nothing in this section limits the application of any other exemption.\n\nIf a denominational hospital is also a charitable institution, the exemption for charitable institutions under section 74 may still apply.\n\n***ambulance service*** means an ambulance service created under section 23 of the **Ambulance Services Act 1986**;\n\nS. 74A(3) def. of *community health centre* repealed by No. 79/2008 s. 18(2)(a).\n\n***denominational hospital*** means a hospital listed in Schedule 2 to the **Health Services Act 1988**;\n\n***multi-purpose service*** means—\n\n(a) a body referred to in section 115V(2) of the **Health Services Act 1988**; or\n\n(b) a body declared under Part 4A of that Act to be a multi purpose service;\n\n***public health service*** means a public health service listed in Schedule 5 to the **Health Services Act 1988**;\n\nS. 74A(3) def. of  \n*public hospital* amended by No. 79/2008 s. 18(2)(b).\n\n***public hospital*** means a hospital listed in Schedule 1 to the **Health Services Act 1988**;\n\nS. 74A(3) def. of *registered community health centre* inserted by No. 79/2008 s. 18(2)(c).\n\n***registered community health centre*** means a community health centre registered under Division 6 of Part 3 of the **Health Services Act 1988**.\n\n","sortOrder":168},{"sectionNumber":"Div 5","sectionType":"division","heading":"Accommodation","content":"Division 5—Accommodation\n\n","sortOrder":169},{"sectionNumber":"75","sectionType":"section","heading":"Rooming houses","content":"\t75 Rooming houses\n\n(1) Land is exempt land if the Commissioner determines that the land is used and occupied—\n\nS.75(1)(a) amended by No. 46/2008 s. 279.\n\n(a) as a rooming house (within the meaning of the **Residential Tenancies Act 1997**) that is registered under Part 6 of the **Public Health and Wellbeing Act 2008**; and\n\n(b) primarily for low cost accommodation by people with low incomes, in accordance with guidelines issued by the Commissioner for the purposes of this section.\n\n(2) The guidelines may include provisions with respect to the following—\n\n(a) the circumstances in which accommodation is taken to be low cost accommodation;\n\n(b) the types and location of premises in which low cost accommodation may be provided;\n\n(c) the number and types of persons for whom the accommodation must be provided;\n\n(d) the circumstances in which, and the arrangements under which, the accommodation is provided;\n\n(e) maximum tariffs for the accommodation;\n\n(f) periods within which tariffs may not be increased;\n\n(g) the circumstances in which the applicant is required to give an undertaking to pass on the benefit of the exemption from taxation to the persons for whom the accommodation is provided in the form of lower tariffs.\n\n(3) A guideline—\n\n(a) may be of general or limited application;\n\n(b) may differ according to differences in time, place or circumstances.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n(5) If the Commissioner is satisfied that only a part of land is used and occupied as a rooming house or primarily for low cost accommodation by people with low incomes—\n\n(6) Without limiting the other ways in which land ceases to be exempt under this section, land ceases to be exempt if a person breaches an undertaking given as referred to in subsection (2)(g).\n\n","sortOrder":170},{"sectionNumber":"76","sectionType":"section","heading":"Residential care facilities and supported residential services","content":"\t76 Residential care facilities and supported residential services\n\n(1) Land is exempt land if the Commissioner determines that it is occupied, or currently available for occupation, as—\n\n(a) a residential care facility; or\n\n(b) a supported residential service.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n(3) If the Commissioner is satisfied that only a part of land is occupied or currently available for occupation as a residential care facility or supported residential service—\n\n***residential care facility*** means any premises—\n\n(a) in which—\n\n(i) a residential care service; or\n\n(ii) a multi purpose service—\n\nwithin the meaning of the Aged Care Act 1997 of the Commonwealth, is operated by an approved provider within the meaning of that Act; and\n\n(b) in respect of which an allocation of residential care places is in effect under Division 15 of that Act;\n\nS. 76(4) def. of *supported residential service* amended by Nos 49/2010 s. 230, 37/2021 s. 395.\n\n***supported residential service*** has the same meaning as in section 214 of the **Social Services Regulation Act 2021**.\n\nS. 76A inserted by No. 31/2008 s. 18.\n\n","sortOrder":171},{"sectionNumber":"76A","sectionType":"section","heading":"Residential services for people with disabilities","content":"\t76A Residential services for people with disabilities\n\nS. 76A(1) substituted by No. 38/2018 s. 316(1).\n\n(1) Land is exempt land if the Commissioner determines that it is occupied, or currently available for occupation—\n\nS. 76A(1)(a) amended by No. 23/2022 s. 24(a).\n\n(a) as a residential service; or\n\nS. 76A(1)(b) amended by Nos 23/2022 s. 24(b), 9/2023 s. 258(3).\n\n(b) as an SDA dwelling provided by an SDA provider.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\nS. 76A(3) amended by Nos 38/2018 s. 316(2) (as amended by No. 19/2019 s. 236(2)), 9/2023 s. 258(3).\n\n(3) If the Commissioner is satisfied that only a part of land is occupied or currently available for occupation as a residential service or SDA dwelling—\n\n","sortOrder":172},{"sectionNumber":"77","sectionType":"section","heading":"Caravan parks","content":"\t77 Caravan parks\n\n(1) Land is exempt land if the Commissioner determines that it is used as a registered caravan park.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n(3) If the Commissioner is satisfied that only a part of land is used as a registered caravan park—\n\n***registered caravan park*** means a caravan park within the meaning of the **Residential Tenancies Act 1997** that is registered in accordance with regulations made under section 515 of that Act.\n\n","sortOrder":173},{"sectionNumber":"78","sectionType":"section","heading":"Retirement villages","content":"\t78 Retirement villages\n\n(1) Land is exempt land if it is occupied, or currently available for occupation, as a retirement village.\n\n(2) If the Commissioner is satisfied that only a part of land is occupied, or currently available for occupation, as a retirement village—\n\nS. 78(3) def. of *retirement village* amended by No. 28/2017 s. 63.\n\n***retirement village*** means a complex containing residential premises (whether or not including hostel units) predominantly or exclusively occupied, or available for occupation, by retired persons under—\n\n(a) a residential tenancy agreement or any other lease or licence; or\n\n(b) a right conferred by shares; or\n\n(c) the ownership of residential premises subject to a right or option of repurchase on conditions restricting the subsequent disposal of the premises—\n\nother than a complex or premises that is or are a residential care facility or supported residential service.\n\nS. 78A inserted by No. 36/2010 s. 12.\n\n","sortOrder":174},{"sectionNumber":"78A","sectionType":"section","heading":"Exemption of land under construction for certain exempt uses","content":"\t78A Exemption of land under construction for certain exempt uses\n\n(1) Land is exempt land if the Commissioner is satisfied that any of the following is being constructed on that land—\n\n(a) a residential care facility; or\n\n(b) a supported residential service; or\n\n(c) a residential service; or\n\nS. 78A(1)(d) amended by No. 23/2022 s. 25(1)(a).\n\n(d) a retirement village; or\n\nS. 78A(1)(e) inserted by No. 23/2022 s. 25(1)(b), amended by No. 9/2023 s. 258(4).\n\n(e) an SDA dwelling.\n\n(2) An exemption under this section will apply in respect of the land until the earlier of—\n\nS. 78A(2)(a) amended by Nos 23/2022 s. 25(2), 9/2023 s. 258(4).\n\n(a) the date of completion of construction of the residential care facility, supported residential service, residential service, retirement village or SDA dwelling on the land; or\n\n(b) the expiry of 2 tax years following the date of commencement of construction.\n\n(3) For the purposes of this section, the date of commencement of construction is—\n\n(a) if a building permit for the construction of a residential care facility, supported residential service, residential service or retirement village on the land was issued on or before 31 December 2010 and construction is not completed at that date—31 December 2010; or\n\nS. 78A(3)(b) amended by Nos 23/2022 s. 25(3), 9/2023 s. 258(4).\n\n(b) in any other case—the date of issue of the building permit for the construction of the residential care facility, supported residential service, residential service, retirement village or SDA dwelling on the land.\n\n(4) For the purposes of this section, the date of completion of construction is—\n\n(a) if the building permit for the construction states that an occupancy permit is required—the date of issue of the occupancy permit under the **Building Act 1993**; or\n\n(b) in any other case—the date of issue of the certificate of final inspection under that Act.\n\nS. 78A(5) amended by Nos 23/2022 s. 25(4), 9/2023 s. 258(4).\n\n(5) If a building permit for the construction of a residential care facility, a supported residential service, a residential service, a retirement village or an SDA dwelling lapses before the applicable date under subsection (2) and a subsequent building permit is issued in respect of that construction, the date of issue of the building permit referred to in subsection (3) is the date of issue of the first building permit.\n\n(6) To obtain an exemption from land tax under this section, the owner of the land must—\n\n(b) give to the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\nS. 78A(7) amended by Nos 23/2022 s. 25(5), 9/2023 s. 258(4).\n\n(7) If the Commissioner is satisfied that only a part of land is being used for the construction of a residential care facility, a supported residential service, a residential service, a retirement village or an SDA dwelling—\n\n(b) section 22 applies, if necessary, to the land.\n\nS. 78A(8) amended by No. 28/2017 s. 64, repealed by No. 23/2022 s. 25(6).\n\nS. 78B inserted by No. 22/2024 s. 12.\n\n","sortOrder":175},{"sectionNumber":"78B","sectionType":"section","heading":"Social housing","content":"\t78B Social housing\n\n(a) it is used exclusively as social housing that is—\n\n(i) occupied by a person whose name was registered in the Victorian Housing Register and who was allocated a tenancy in the social housing on the basis that the person satisfied the eligibility criteria; or\n\n(ii) available for occupation by a person whose name is registered in the Victorian Housing Register and who may be allocated a tenancy in the social housing only on the basis that the person meets the eligibility criteria; or\n\n(2) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n***eligibility criteria*** has the same meaning as in section 4(1) of the **Housing Act 1983**;\n\n***Victorian Housing Register*** has the same meaning as in section 4(1) of the **Housing Act 1983**.\n\nS. 78C inserted by No. 22/2024 s. 12.\n\n","sortOrder":176},{"sectionNumber":"78C","sectionType":"section","heading":"Emergency housing","content":"\t78C Emergency housing\n\n(a) it is used exclusively for accommodation—\n\n(i) that is owned, controlled or managed by a charitable institution, participating registered agency or public statutory authority; and\n\n(ii) that is occupied or available for occupation by a person experiencing homelessness or being subjected to family violence or at risk of experiencing homelessness or being subjected to family violence; and\n\n(iii) that is provided for occupation on a non-permanent basis; and\n\n(iv) for which any rent payable is less than the market rate; or\n\n(2) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n***participating registered agency*** has the same meaning as in section 4(1) of the **Housing Act 1983**.\n\nPt 4 Div. 6 (Heading) repealed by No. 48/2025 s. 39(1).\n\nS. 78D inserted by No. 50/2024 s. 40.\n\n","sortOrder":177},{"sectionNumber":"78D","sectionType":"section","heading":"Housing provided for the relief of poverty","content":"\t78D Housing provided for the relief of poverty\n\n(a) it is used exclusively for accommodation—\n\n(i) that is owned, controlled or managed by a charitable institution; and\n\n(ii) that is provided solely for the charitable purpose of the relief of poverty; and\n\n(iii) that is occupied or available for occupation by a person in need of relief from poverty; or\n\n(2) For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\nNew Pt 4 Div. 6 (Heading) inserted by No. 48/2025 s. 39(2).\n\nDivision 6—Public, government and municipal land\n\n","sortOrder":178},{"sectionNumber":"79","sectionType":"section","heading":"Crown land","content":"\t79 Crown land\n\n(1) Land is exempt land if it is—\n\n(a) the property of the Crown in right of Victoria; or\n\n(b) vested in a Victorian Minister.\n\n(2) Subsection (1) does not apply to land that is held by—\n\nS. 79(2)(a) substituted by No. 83/2009 s. 12(a).\n\n(a) a person who is entitled to the land under a lease of Crown land, unless the lease is a retail premises lease within the meaning of the **Retail Leases Act 2003**; or\n\nS. 79(2)(b) amended by No. 83/2009 s. 12(b).\n\n(b) a licensee of vested land under Part 3A of the **Victorian Plantations Corporation Act 1993**; or\n\nS. 79(2)(c) inserted by No. 83/2009 s. 12(c).\n\n(c) a person who is entitled to the land under a licence of Crown land under which the person has a right, absolute or conditional, of acquiring the fee simple.\n\n","sortOrder":179},{"sectionNumber":"80","sectionType":"section","heading":"Public statutory authorities","content":"\t80 Public statutory authorities\n\n(1) Land is exempt land if the Commissioner determines that the land—\n\n(a) is owned by a public statutory authority; and\n\n(b) is not land to which subsection (2) applies.\n\n(2) Land or a part of land owned by a public statutory authority is not exempt land if—\n\n(a) the land or part is leased or occupied for any business purposes by a person or body other than—\n\n(i) a public statutory authority; or\n\nS. 80(2)(a)(ii) substituted by No. 67/2017 s. 22.\n\n(ii) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or\n\nS. 80(2)(a)(iii) inserted by No. 67/2017 s. 22.\n\n(iii) a person or body referred to in section 81(1), 83(1) or 84(1); or\n\n(b) the land or part is—\n\n(i) owned by a public statutory authority declared under subsection (4) to be an authority to which this subparagraph applies; and\n\n(ii) not used exclusively as a public open space or as a park.\n\nS. 80(3) substituted by No. 85/2005 s. 29(1).\n\n(3) Subsection (2)(a) does not apply to land or part of land—\n\n(a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or\n\n(b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week.\n\n(4) The Governor in Council may, by Order published in the Government Gazette, declare a public statutory authority to be an authority to which subsection (2)(b) applies.\n\n(5) To obtain an exemption from land tax under this section, the owner of the land must—\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n","sortOrder":180},{"sectionNumber":"81","sectionType":"section","heading":"Municipal and public land","content":"\t81 Municipal and public land\n\n(1) Land is exempt land if it is—\n\n(a) owned by a municipal council; or\n\n(b) vested in trustees appointed under an Act and held in trust for a municipal purpose; or\n\n(c) vested in trustees appointed under an Act and held in trust for a public purpose.\n\n(2) Despite subsection (1), land or a part of land referred to in that subsection is not exempt land if the land or part is leased or occupied for any business purposes by a person or body other than—\n\n(a) a municipal council or trustees of a kind referred to in subsection (1)(b) or (c); or\n\nS. 81(2)(b) substituted by No. 67/2017 s. 23.\n\n(b) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or\n\nS. 81(2)(c) inserted by No. 67/2017 s. 23.\n\n(c) a person or body referred to in section 80(1), 83(1) or 84(1).\n\nS. 81(3) substituted by No. 85/2005 s. 29(2).\n\n(3) Subsection (2) does not apply to land or part of land—\n\n(a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or\n\n(b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week; or\n\n(c) that is used exclusively for or in connection with a business the primary purpose of which is to provide outdoor sporting or recreational facilities.\n\n(4) Subsection (1) does not apply to land vested in or held in trust for, or for the purposes of, or for purposes that include the purposes of, a trade union, trades hall or council of trade unions.\n\n","sortOrder":181},{"sectionNumber":"82","sectionType":"section","heading":"Application of Division 6","content":"\t82 Application of Division 6\n\n(1) Nothing in this Division applies to land—\n\n(a) owned or occupied by the Transport Accident Commission; or\n\nS. 82(1)(b) amended by Nos 35/2011 s. 19(1), 10/2017 s. 35(1).\n\n(b) owned or occupied by Development Victoria, other than—\n\n(i) land to which a declaration under subsection (2) applies; or\n\n(ii) land in the docklands area within the meaning of the **Docklands Act 1991**.\n\nS. 82(2) amended by Nos 35/2011 s. 19(2), 10/2017 s. 35(2).\n\n(2) The Treasurer, on the recommendation of the Minister administering the **Development Victoria Act 2003**, may, by instrument, declare land owned or occupied by Development Victoria to be exempt land if the Treasurer is satisfied that the land is, or is to be, used for the provision of rental housing in accordance with a housing agreement in force between the Commonwealth and the State.\n\nDivision 7—General exemptions\n\n","sortOrder":182},{"sectionNumber":"83","sectionType":"section","heading":"Armed services personnel","content":"\t83 Armed services personnel\n\n(1) Land is exempt land if—\n\n(a) it is owned by, or held in trust for, an association of armed services personnel or the dependants of armed services personnel; and\n\n(b) it is used by the members of the association for the purposes of the association.\n\n(2) Despite subsection (1), land or a part of land referred to in that subsection is not exempt land if the land or part is leased or occupied for any business purposes by a person or body other than—\n\n(a) an association referred to in subsection (1); or\n\nS. 83(2)(b) substituted by No. 67/2017 s. 24.\n\n(b) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or\n\nS. 83(2)(c) inserted by No. 67/2017 s. 24.\n\n(c) a person or body referred to in section 80(1), 81(1) or 84(1).\n\n(3) Subsection (2) does not apply to land or part of land that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry.\n\n***armed services personnel*** means members or former members of—\n\n(a) the armed forces of the Commonwealth; or\n\n(b) the armed forces of any current or former ally of the Commonwealth.\n\n","sortOrder":183},{"sectionNumber":"84","sectionType":"section","heading":"Friendly societies","content":"\t84 Friendly societies\n\n(1) Land is exempt land if it is owned by, or held in trust for, a friendly society.\n\n(2) Despite subsection (1), land or a part of land referred to in that subsection is not exempt land if the land or part is—\n\n(a) used for banking or insurance purposes; or\n\n(b) leased or occupied for any other business purposes by a person or body other than—\n\n(i) a friendly society; or\n\nS. 84(2)(b)(ii) substituted by No. 67/2017 s. 25.\n\n(ii) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or\n\nS. 84(2)(b)(iii) inserted by No. 67/2017 s. 25.\n\n(iii) a person or body referred to in section 80(1), 81(1) or 83(1).\n\n(3) Subsection (2) does not apply to land or part of land that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry.\n\n","sortOrder":184},{"sectionNumber":"85","sectionType":"section","heading":"Land used for agricultural shows or farm field machinery days","content":"\t85 Land used for agricultural shows or farm field machinery days\n\nLand is exempt land if—\n\n(a) it is owned by, or held in trust for, a body (whether incorporated or not) established to conduct agricultural shows, farm field machinery days or similar activities where the activities are not carried on for the purpose of profit or gain to the members of the body; and\n\n(b) it is used for the purposes of the body.\n\n","sortOrder":185},{"sectionNumber":"86","sectionType":"section","heading":"Mines","content":"\t86 Mines\n\n(1) Land is exempt land if the Commissioner determines that it is used exclusively as a mine.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\nS. 86(3) def. of *mine* amended by No. 63/2006 s. 61(Sch. item 20).\n\n(3) In this section, ***mine*** means—\n\n(a) any land covered by a mining licence issued under the **Mineral Resources (Sustainable Development) Act 1990**; or\n\n(b) any land in the Latrobe area within the meaning of the **Electricity Industry (Residual Provisions) Act 1993** where a generation company or other body authorised under that Act mines coal for use in the generation of electricity.\n\n(4) Despite subsection (3), the surface of any land is not at any time a mine unless at that time it is—\n\n(a) occupied by or used for shafts or approaches to shafts, or occupied by buildings enclosing or covering those shafts or approaches; or\n\n(b) used for the storage of debris or mining machinery.\n\nS. 86A inserted by No. 18/2023 s. 54.\n\n","sortOrder":186},{"sectionNumber":"86A","sectionType":"section","heading":"Land subject to a conservation covenant","content":"\t86A Land subject to a conservation covenant\n\n(1) Land is exempt land if the Commissioner determines that it is subject to a conservation covenant.\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.\n\n(3) If the Commissioner determines that a part of the land is subject to a conservation covenant—\n\n(a) land tax is assessable for the tax year on the part of the land that is not exempt land; and\n\n***conservation covenant*** means a covenant entered into by an owner of land and recorded in the Register under section 3A of the **Victorian Conservation Trust Act 1972**.\n\n","sortOrder":187},{"sectionNumber":"Div 8","sectionType":"division","heading":"Exemptions from land tax on transmission easements","content":"Division 8—Exemptions from land tax on transmission easements\n\n","sortOrder":188},{"sectionNumber":"87","sectionType":"section","heading":"Governor in Council may exempt","content":"\t87 Governor in Council may exempt\n\n(1) The Governor in Council, on the recommendation of the Treasurer, may by Order published in the Government Gazette exempt—\n\n(a) a transmission easement holder from liability to pay land tax on the transmission easement; or\n\n(b) a transmission easement from land tax.\n\n(2) In considering whether to recommend an exemption under subsection (1), the Treasurer may have regard to—\n\n(a) the need to promote the economic development of Victoria;\n\n(b) the need to promote and not hinder the development of energy infrastructure in Victoria;\n\n(c) any other factor that the Treasurer considers is appropriate.\n\n","sortOrder":189},{"sectionNumber":"88","sectionType":"section","heading":"Dispositions of transmission easements","content":"\t88 Dispositions of transmission easements\n\n(1) A disposition of a transmission easement by a transmission easement holder, whether made before, on or after the commencement of this section, is not effective to exempt the transmission easement holder from any land tax that would have become payable on the easement had the disposition not taken place if, following the disposition, the easement continues to be, or may be, used by the transmission easement holder.\n\n(2) If the Commissioner is satisfied, having regard to—\n\n(a) the nature of the easement that is disposed of;\n\n(b) any other matters the Commissioner considers relevant—\n\nthat a transmission easement holder should not pay any tax in respect of that easement that may become payable by reason of subsection (1), the Commissioner may exempt that transmission easement holder from tax payable under this Part.\n\n(3) In this section, ***disposition*** includes disposition by way of conveyance, transfer, settlement, declaration of trust or any other method.\n\nPt 4 Div. 9 (Heading and ss 88A–88D) inserted by No. 28/2017 s. 65.\n\n","sortOrder":190},{"sectionNumber":"Div 9","sectionType":"division","heading":"Exemptions from vacant residential land tax","content":"Division 9—Exemptions from vacant residential land tax\n\nS. 88A inserted by No. 28/2017 s. 65.\n\n","sortOrder":191},{"sectionNumber":"88A","sectionType":"section","heading":"Holiday home exemption","content":"\t88A Holiday home exemption\n\n(1) Land is exempt from vacant residential land tax if—\n\nS. 88A(1)(a) amended by No. 46/2019 s. 19(1), substituted by No. 38/2023 s. 27B.\n\n(a) in the year preceding the tax year—\n\n(i) the owner of the land or a vested beneficiary of a trust to which the land is subject used and occupied other land in Australia as a principal place of residence; and\n\n(ii) the owner of the land or a vested beneficiary of a trust to which the land is subject, or a relative of the owner or vested beneficiary, used and occupied the land as a holiday home for a period of at least 4 weeks (whether continuous or aggregate); and\n\n(b) the Commissioner is satisfied that the land was used and occupied as a holiday home in that year.\n\nS. 88A(1A) inserted by No. 22/2024 s. 13(1) (as amended by No. 50/2024 s. 52(1)).\n\n(1A) Land is exempt from vacant residential land tax if—\n\n(a) the owner of the land is a corporation that either—\n\n(i) owned the land on 28 November 2023; or\n\n(ii) became the owner of the land on a date occurring after 28 November 2023 under a contract for the purchase of the land that was entered into on or before 28 November 2023; and\n\n(b) the owner of the land has been the owner continuously since the relevant date referred to in paragraph (a)(i) or (ii); and\n\n(c) since the relevant date referred to in paragraph (a)(i) or (ii), any transfer of shares in the corporation has been between persons who are relatives of one another; and\n\n(d) the PPR requirement is satisfied; and\n\n(e) in the year preceding the tax year, the land has been used and occupied as a holiday home for a period of at least 4 weeks (whether continuous or aggregate) by a specified person; and\n\n(f) the Commissioner is satisfied that the land was used and occupied as a holiday home in the year preceding the tax year.\n\nS. 88A(1B) inserted by No. 22/2024 s. 13(1) (as amended by No. 50/2024 s. 52(1)).\n\n(1B) Land is exempt from vacant residential land tax if—\n\n(a) the owner of the land is a trustee of a trust (other than a trust with a vested beneficiary); and\n\n(b) the land became subject to that trust—\n\n(i) on or before 28 November 2023; or\n\n(ii) on a date occurring after 28 November 2023 under a contract for the purchase of the land that was entered into on or before 28 November 2023; and\n\n(c) the land has been subject to that trust continuously since the relevant date referred to in paragraph (b)(i) or (ii); and\n\n(d) since the relevant date referred to in paragraph (b)(i) or (ii)—\n\n(i) for a unit trust scheme, any transfer of units in the scheme has been between persons who are relatives of one another; or\n\n(ii) for a fixed trust, any transfer of a beneficial interest in the trust property has been between persons who are relatives of one another; or\n\n(iii) for a discretionary trust, any change to the specified beneficiaries has been a change to add or remove a person who is a relative of another specified beneficiary; and\n\n(e) the PPR requirement is satisfied; and\n\n(f) in the year preceding the tax year, the land has been used and occupied as a holiday home for a period of at least 4 weeks (whether continuous or aggregate) by a specified person; and\n\n(g) the Commissioner is satisfied that the land was used and occupied as a holiday home in the year preceding the tax year.\n\nS. 88A(2) amended by No. 22/2024 s. 13(2)(a) (as amended by No. 50/2024 s. 52(2)).\n\n(2) In considering whether or not the Commissioner is satisfied for the purposes of subsection (1)(b) or (1A)(f) or (1B)(g), the Commissioner must have regard to—\n\n(a) the location of the land; and\n\nS. 88A(2)(b) amended by No. 46/2019 s. 19(2), substituted by No. 22/2024 s. 13(2)(b).\n\n(b) the distance between the location of the land and the principal place of residence of the owner, the vested beneficiary, a shareholder, unitholder, beneficiary or specified beneficiary (as the case requires); and\n\n(c) the nature and frequency of the use of the land.\n\nS. 88A(3) amended by No. 22/2024 s. 14(1).\n\n(3) Subject to subsection (3A), an owner who is entitled to an exemption from vacant residential land tax under this section in a tax year is not entitled to an exemption under this section in respect of any other land in that tax year.\n\nS. 88A(3A) inserted by No. 22/2024 s. 14(2) (as amended by No. 50/2024 s. 53).\n\n(3A) In addition to land of an owner that is exempt from vacant residential land tax under subsection (1), (1A) or (1B) (***the holiday home land***), land is exempt from vacant residential land tax if—\n\n(a) the land is residential land within the meaning of section 34B(2B); and\n\n(b) the land is owned by the owner of the holiday home land; and\n\n(c) the land is contiguous with the holiday home land or separated from the holiday home land only by a road or railway or other similar area across or around which movement is reasonably possible; and\n\n(d) the land enhances the holiday home land; and\n\n(e) the land is used solely for the private benefit and enjoyment of the person who uses and occupies the holiday home land.\n\nS. 88A(4) inserted by No. 46/2019 s. 19(3).\n\n(4) For the purposes of this section, a reference to the owner of land does not include a reference to—\n\nS. 88A(5) inserted by No. 22/2024 s. 13(3) (as amended by No. 50/2024 s. 52(3)).\n\n***PPR requirement*** means the requirement that—\n\n(a) for a corporation, at least 50% of the shares of the corporation are directly or indirectly owned by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or\n\n(b) for a unit trust scheme, at least 50% of the units in the scheme are directly or indirectly owned by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or\n\n(c) for a fixed trust, at least 50% of the beneficial interest in the trust property is held directly or indirectly by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or\n\n(d) for a discretionary trust, a specified beneficiary of the trust who is a natural person or a relative of that person, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence;\n\n***specified person*** means—\n\n(a) for a corporation, a natural person referred to in paragraph (a) of the definition of ***PPR requirement*** or their relative; or\n\n(b) for a unit trust scheme, a natural person referred to in paragraph (b) of the definition of ***PPR requirement*** or their relative; or\n\n(c) for a fixed trust, a natural person referred to in paragraph (c) of the definition of ***PPR requirement*** or their relative; or\n\n(d) for a discretionary trust, a natural person, including a relative, referred to in paragraph (d) of the definition of ***PPR requirement***.\n\nS. 88A(6) inserted by No. 22/2024 s. 13(4) (as amended by No. 50/2024 s. 52(4)).\n\n(6) For the purposes of the definition of ***PPR requirement***, any shares or units owned or beneficial interest held by the trustee of a discretionary trust are taken to be owned or held by a natural person who is a specified beneficiary of the discretionary trust.\n\nS. 88AB inserted by No. 50/2024 s. 41.\n\n\t88AB Exemption continues on death of certain persons\n\n(1) If land that is exempt land under section 88A(1) is owned by a natural person and the person dies, the land continues to be exempt land if, in the year preceding the tax year, a relative of the person—\n\n(a) used and occupied the land as a holiday home for a period of at least 4 weeks (whether continuous or aggregate); and\n\n(b) used and occupied other land in Australia as a principal place of residence.\n\n(2) Subsection (1) applies until the earlier of—\n\n(a) the third anniversary of the person's death or the expiry of the further period approved by the Commissioner under subsection (5); or\n\n(c) the day on which the person's interest in the land vests in a person (other than the person's personal representative) under the administration of the person's estate.\n\n(3) If land that is exempt land under section 88A(1A) is owned by a corporation with a sole shareholder who is a natural person and the person dies, the land continues to be exempt land if, in the year preceding the tax year, a relative of the person—\n\n(a) used and occupied the land as a holiday home for a period of at least 4 weeks (whether continuous or aggregate); and\n\n(b) used and occupied other land in Australia as a principal place of residence.\n\n(4) Subsection (3) applies until the earlier of—\n\n(a) the third anniversary of the shareholder's death or the expiry of the further period approved by the Commissioner under subsection (5); or\n\n(b) the day on which the shares in the corporation are transferred to another person (other than the person's personal representative) under the administration of the person's estate.\n\n(5) For the purposes of subsections (2)(a) and (4)(a), the Commissioner may approve a further period in any particular case.\n\nS. 88B inserted by No. 28/2017 s. 65, amended by No. 46/2019 s. 20(1)(a)(2) (ILA s. 39B(1)).\n\n","sortOrder":192},{"sectionNumber":"88B","sectionType":"section","heading":"Exemption for land occupied for purposes of attending place of business or employment","content":"\t88B Exemption for land occupied for purposes of attending place of business or employment\n\n(1) Land is exempt from vacant residential land tax if, in the year preceding the tax year, the owner of the land or a vested beneficiary of a trust to which the land is subject—\n\n(a) used and occupied other land in Australia as a principal place of residence; and\n\nS. 88B(1)(b) amended by Nos 46/2019 s. 20(1)(b), 38/2023 s. 28.\n\n(b) used and occupied the land as a residence for the purposes of attending the owner's or vested beneficiary's place of business or employment and that place is in Victoria; and\n\n(c) used and occupied the land as a residence for the purposes referred to in paragraph (b) for an aggregate period of at least 140 days.\n\nS. 88B(2) inserted by No. 46/2019 s. 20(2).\n\n(2) For the purposes of this section, a reference to the owner of land does not include a reference to—\n\nS. 88C (Heading) amended by No. 46/2019 s. 21.\n\nS. 88C inserted by No. 28/2017 s. 65.\n\n","sortOrder":193},{"sectionNumber":"88C","sectionType":"section","heading":"Residential land transferred during year preceding tax year","content":"\t88C Residential land transferred during year preceding tax year\n\nLand that has changed in ownership in the year preceding the tax year is exempt from vacant residential land tax.\n\nS. 88D (Heading) amended by No. 46/2019 s. 22.\n\nS. 88D inserted by No. 28/2017 s. 65.\n\n","sortOrder":194},{"sectionNumber":"88D","sectionType":"section","heading":"Land becomes residential land during year preceding tax year","content":"\t88D Land becomes residential land during year preceding tax year\n\n(a) at the commencement of the year preceding the tax year the land was not residential land within the meaning of section 34B(1); and\n\n(b) during the year preceding the tax year the land becomes residential land within the meaning of that subsection.\n\nS. 88DA inserted by No. 48/2025 s. 35.\n\n\t88DA Land becomes vacant residential land during year preceding tax year\n\n(a) at the commencement of the year preceding the tax year the land was residential land within the meaning of section 34B(1); and\n\n(b) for a period during the year preceding the tax year the land was not residential land within the meaning of section 34B(1); and\n\n(c) at the end of the year preceding the tax year the land was residential land within the meaning of section 34B(1).\n\nS. 88E (Heading) amended by No. 52/2021 s. 64(3).\n\nS. 88E inserted by No. 22/2021 s. 29.\n\n\t88E Land becomes residential land during second year preceding tax year and has not been used or occupied or changed ownership\n\n(a) at the commencement of the second year preceding the tax year the land was not residential land within the meaning of section 34B(1); and\n\n(b) during the second year preceding the tax year the land becomes residential land within the meaning of section 34B(1); and\n\n(c) for the period from which the land becomes residential land within the meaning of section 34B(1) up to the tax year—\n\n(ii) the land has not changed in ownership.\n\nS. 88EA inserted by No. 38/2023 s. 28A (as amended by No. 50/2024 s. 49).\n\n\t88EA Land becomes residential land during third year preceding tax year and has not been used or occupied or changed ownership\n\n(1) Land is exempt from vacant residential land tax for a tax year if—\n\n(a) at the commencement of the third year preceding the tax year the land was not residential land within the meaning of section 34B(1); and\n\n(b) during the third year preceding the tax year the land becomes residential land within the meaning of section 34B(1); and\n\n(c) during the second year preceding the tax year the land is exempt from vacant residential land tax under section 88D; and\n\n(d) during the year immediately preceding the tax year the land is exempt from vacant residential land tax under section 88E; and\n\n(e) for the period from which the land becomes residential land within the meaning of section 34B(1) up to the tax year—\n\n(ii) the land has not changed ownership; and\n\n(f) the Commissioner is satisfied that during the period referred to in paragraph (e) the owner of the land made genuine attempts to sell the land at or below the price that they expected to receive when construction commenced on the land.\n\n(2) To obtain an exemption from vacant residential land tax under this section, the owner of the land must—\n\nS. 88EA(2)(a) amended by No. 48/2025 s. 36.\n\n(a) apply to the Commissioner for the exemption on or before 15 February of the tax year; and\n\n(b) give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt from vacant residential land tax under this section.\n\nS. 88EB inserted by No. 38/2023 s. 28A (as amended by No. 50/2024 s. 49), amended by No. 24/2025 s. 18(1).\n\n\t88EB Residential land that has not been used or occupied or changed ownership for more than 3 years\n\nLand is eligible for a concessional rate of vacant residential land tax of 1% for a tax year if—\n\n(a) in a preceding tax year, the land becomes residential land within the meaning of section 34B(1); and\n\n(b) in a tax year after the tax year referred to in paragraph (a) but preceding the tax year, the land is exempt from vacant residential land tax under section 88EA; and\n\n(c) for the period from which the land becomes residential land within the meaning of section 34B(1) up to the tax year—\n\n(ii) the land has not changed ownership.\n\nS. 88EC inserted by No. 38/2023 s. 28A (as amended by No. 50/2024 s. 49), amended by No. 24/2025 s. 18(2).\n\n\t88EC Publication of report on exemptions and concession\n\nThe Commissioner must publish on the Commissioner's website an annual report of the following information for the 12 month period to which the report relates—\n\n(a) for each postcode in Victoria, the number of—\n\n(i) exemptions granted under each of sections 88D, 88E and 88EA; and\n\n(ii) concessions granted under section 88EB;\n\n(b) the total amount of vacant residential land tax that was not payable because of the grant of the exemptions and the concessions referred to in paragraph (a).\n\nS. 88F inserted by No. 38/2023 s. 35 (as amended by Nos 22/2024 s. 22, 50/2024 s. 51).\n\n","sortOrder":195},{"sectionNumber":"88F","sectionType":"section","heading":"Land contiguous to land used as a principal place of residence","content":"\t88F Land contiguous to land used as a principal place of residence\n\n(1) Land referred to in section 34B(2B) is exempt from vacant residential land tax if the land—\n\n(a) is owned by the owner of PPR land; and\n\n(b) is contiguous with the PPR land or separated from the PPR land only by a road or railway or other similar area across or around which movement is reasonably possible; and\n\n(c) enhances the PPR land; and\n\n(d) is used solely for the private benefit and enjoyment of the person who uses and occupies the PPR land.\n\n***permitted occupant*** means a person (other than a tenant) who uses and occupies land with the permission of the owner;\n\n***PPR land*** means—\n\n(a) land referred to in section 54(1)(a), (ab), (b) or (c); or\n\n(b) land that has been used and occupied for a period (whether continuous or aggregate) of greater than 6 months in the year preceding the tax year by any one or more of the following—\n\n(i) the owner of the land as the principal place of residence of the owner;\n\n(ii) the owner's permitted occupant as the principal place of residence of the occupant;\n\n(iii) a natural person under a lease made in good faith and not for the purpose of avoiding the payment of vacant residential land tax.\n\nS. 88G inserted by No. 38/2023 s. 35 (as amended by Nos 22/2024 s. 22, 50/2024 s. 51).\n\n","sortOrder":196},{"sectionNumber":"88G","sectionType":"section","heading":"Land that cannot be used or developed for residential purposes","content":"\t88G Land that cannot be used or developed for residential purposes\n\n(1) Land referred to in section 34B(2B) is exempt from vacant residential land tax if the Commissioner is satisfied that the land cannot be used or developed for residential purposes.\n\n(2) For the purposes of subsection (1), the Commissioner may have regard to the following—\n\n(a) any physical attributes of the land which render it incapable of use or development for residential purposes, including any of the following—\n\n(i) the size and shape of the land;\n\n(ii) the natural features of the land;\n\n(iii) the environmental condition of the land;\n\n(b) any matter which prohibits the lawful use or development of the land for residential purposes, including any of the following—\n\n(i) the planning scheme which applies to the land;\n\n(ii) a restrictive covenant which applies to the land;\n\n(iii) an environmental action notice, improvement notice or prohibition notice issued in respect of the land under the **Environment Protection Act 2017**.\n\nPart 5—Relief from or postponement of land tax\n\nDivision 1—Preliminary\n\n\t89 Definition\n\nIn this Part, ***Board*** means the Land Tax Hardship Relief Board referred to in section 95.\n\n","sortOrder":197},{"sectionNumber":"90","sectionType":"section","heading":"Arrangements for payment of tax","content":"\t90 Arrangements for payment of tax\n\nNothing in this Part limits the operation of section 49 of the **Taxation Administration Act 1997**.\n\nDivision 2—Relief\n\n","sortOrder":198},{"sectionNumber":"91","sectionType":"section","heading":"Taxpayer may apply for relief","content":"\t91 Taxpayer may apply for relief\n\n(1) A taxpayer may apply for relief from the liability to pay land tax on one of the following grounds—\n\n(a) if the taxpayer is a natural person—\n\n(i) the taxpayer has suffered such a loss, or is in such circumstances, that payment of the full amount of the land tax would cause serious hardship; or\n\n(ii) the taxpayer has died and his or her dependants are in such circumstances that payment of the full amount of the land tax would cause serious hardship;\n\n(b) if the taxpayer is a company, persons holding more than 60% of the issued share capital of the company are in such circumstances that payment of the full amount of the land tax would cause serious hardship.\n\n(2) An application for relief must—\n\n(a) be in writing; and\n\n(b) be made to—\n\nS. 91(2)(b)(i) amended by No. 48/2025 s. 37.\n\n(i) the Commissioner, if the land tax assessed for the applicant taxpayer for or in a tax year does not exceed $5000; or\n\nS. 91(2)(b)(ii) amended by No. 48/2025 s. 37.\n\n(ii) the Board, if the land tax assessed for the applicant taxpayer for or in a tax year exceeds $5000; and\n\n(c) be made within—\n\n(i) one month after notice of assessment of the land tax has been given to the taxpayer; or\n\n(ii) a further time allowed by the Commissioner or the Board, as the case requires.\n\n(3) For the purposes of this section, a reference to the issued share capital of a company does not include a reference to any part of it that carries no right to participate beyond a specified amount in a distribution of either profits or capital.\n\n","sortOrder":199},{"sectionNumber":"92","sectionType":"section","heading":"Relief granted by the Commissioner","content":"\t92 Relief granted by the Commissioner\n\n(1) The Commissioner may grant relief from the liability to pay land tax to a taxpayer on application under section 91 if the Commissioner is satisfied that the grounds for the application are made out.\n\nS. 92(2) repealed by No. 48/2025 s. 38(1).\n\n(3) In granting relief, the Commissioner may—\n\n(a) waive the payment of the land tax either wholly or in part;\n\n(b) make a reassessment of the land tax;\n\nS. 92(3)(c) amended by No. 48/2025 s. 38(2).\n\n(c) impose any conditions on the grant of relief that the Commissioner considers appropriate.\n\n","sortOrder":200},{"sectionNumber":"93","sectionType":"section","heading":"Relief granted by the Board","content":"\t93 Relief granted by the Board\n\n(1) The Board may grant relief from the liability to pay land tax to a taxpayer on application under section 91 if the Board is satisfied that the grounds for the application are made out.\n\n(2) If the Board decides to grant relief, it may direct the Commissioner to make a reassessment of the land tax and—\n\n(a) postpone the payment of the land tax either wholly or in part until whichever of the following occurs first—\n\n(i) the date the land is sold;\n\n(ii) the expiration of a specified period of up to 5 years from the date the taxpayer applies for relief; or\n\n(b) waive the payment of the land tax either wholly or in part.\n\n(3) The Board may grant relief subject to any conditions that the Board considers appropriate.\n\n","sortOrder":201},{"sectionNumber":"94","sectionType":"section","heading":"Reconsideration of postponed land tax","content":"\t94 Reconsideration of postponed land tax\n\n(1) This section applies if the Board directs the Commissioner to postpone the payment of land tax under section 93(2)(a).\n\n(2) The Board must reconsider the application for relief as soon as convenient after the date to which the payment of the land tax was postponed.\n\n(3) If, at the time of reconsideration, the Board is satisfied that the grounds for the application are still made out in relation to the amount of land tax postponed, the Board may direct the Commissioner to—\n\n(a) waive the payment of the postponed amount of land tax either wholly or in part; and\n\n(b) make a reassessment of the land tax.\n\nDivision 3—Land Tax Hardship Relief Board\n\n","sortOrder":202},{"sectionNumber":"95","sectionType":"section","heading":"Establishment and procedure","content":"\t95 Establishment and procedure\n\n(1) There is to be a Land Tax Hardship Relief Board.\n\n(2) The Board consists of the following 3 members—\n\n(a) the Secretary to the Department of Treasury and Finance or his or her nominee;\n\n(b) the Commissioner or his or her nominee;\n\n(c) a person selected by the Commissioner or his or her nominee from a panel of 3 persons appointed by the Governor in Council on the recommendation of the Minister.\n\n(3) Before making a recommendation under subsection (2)(c), the Minister must consult with organisations that, in the Minister's opinion, represent persons engaged in the practice of law or accountancy or the valuation of land.\n\n(4) The Board may regulate its proceedings as it thinks fit.\n\nPart 6—Security, recovery and enforcement\n\nDivision 1—Security for land tax\n\n\t96 Land tax is a first charge on land\n\nS. 96(1) amended by No. 47/2020 s. 57(a).\n\n(1) Unpaid land tax (including any interest and penalty tax) is a first charge on the land on which the tax is payable.\n\n(2) The charge has priority over all other encumbrances to which the land is subject.\n\n(3) Subsections (1) and (2) do not apply to—\n\n(a) land tax on Crown land or vested land under Part 3A of the **Victorian Plantations Corporation Act 1993**; or\n\n(b) land tax on transmission easements.\n\n(4) If a person—\n\n(a) is a bona fide purchaser for value of land; and\n\nS. 96(4)(b) amended by No. 47/2020 s. 57(b)(i).\n\n(b) obtains a certificate from the Commissioner under section 95AA of the **Taxation Administration Act 1997** in respect of the land—\n\nS. 96(4) amended by No. 47/2020 s. 57(b)(ii).\n\nthe charge does not secure any amount of land tax (including any interest and penalty tax) on the land in excess of the amount set out in the certificate.\n\n","sortOrder":203},{"sectionNumber":"97","sectionType":"section","heading":"Registration of charge","content":"\t97 Registration of charge\n\n(1) The Commissioner may register a charge on land under section 96(1) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is unpaid land tax in respect of the land.\n\n(2) The Registrar of Titles must, without charge, make a recording of the certificate in the Register.\n\nS. 97(3) amended by No. 47/2020 s. 58.\n\n(3) When the tax (including any interest and penalty tax) is paid, the Commissioner may request the Registrar of Titles—\n\n(a) to remove or delete the charge; or\n\n(b) to make a recording in the Register of the discharge of the charge.\n\n(4) The Registrar of Titles must, without charge, comply with a request made by the Commissioner under subsection (3).\n\nDivision 2—Recovery of land tax\n\n","sortOrder":204},{"sectionNumber":"98","sectionType":"section","heading":"Recovery from lessee, mortgagee or occupier","content":"\t98 Recovery from lessee, mortgagee or occupier\n\nS. 98(1) amended by No. 47/2020 s. 59(1).\n\n(1) If a tax default occurs in relation to land tax, the Commissioner may require a lessee, mortgagee or occupier of the land to pay an amount of land tax (including any interest and penalty tax) that is payable but remains unpaid.\n\nS. 98(1A) inserted by No. 76/2012 s. 16(1).\n\n(1A) The Commissioner cannot require a lessee or occupier—\n\nS. 98(1A)(a) amended by No. 47/2020 s. 59(2).\n\n(a) to pay an amount under this section that is greater than the amount of rent the lessee or occupier is required to pay the taxpayer; or\n\nS. 98(1A)(b) amended by No. 47/2020 s. 59(2).\n\n(b) to pay an amount under this section before the day on which the lessee or occupier is required to pay rent to the taxpayer.\n\nS. 98(1B) inserted by No. 76/2012 s. 16(1).\n\n(1B) Subsection (1A) does not apply to a lessee or occupier that is a related corporation or relative of the taxpayer.\n\n(2) The Commissioner's requirement is to be made by notice in writing.\n\n(3) A copy of the notice must be served on the taxpayer.\n\nS. 98(4) amended by No. 47/2020 s. 59(3).\n\n(4) The amount must be paid to the Commissioner on receipt of the notice or by the date specified in the notice, whichever is the later.\n\nS. 98(5) amended by No. 47/2020 s. 59(4).\n\n(5) Section 45 of the **Taxation Administration Act 1997** applies to an amount payable under this section as if the person required to pay the amount were the taxpayer.\n\nS. 98(6) amended by No. 47/2020 s. 59(5).\n\n(6) A person who pays an amount under this section is entitled to recover that amount from the taxpayer as a debt, or to set off the amount against any money owing to the taxpayer.\n\nS. 98(6A) inserted by No. 76/2012 s. 16(2), amended by No. 47/2020 s. 59(5).\n\n(6A) If a lessee or occupier pays an amount under this section—\n\n(a) the amount is deemed to have been paid to the Commissioner by the taxpayer; and\n\n(b) the lessee or occupier is deemed to have paid an equal amount of rent to the taxpayer under the lease or agreement or under any applicable tenancy law.\n\nS. 98(7) amended by No. 47/2020 s. 59(5).\n\n(7) If a mortgagee pays an amount under this section, the amount is deemed to be secured by the mortgage in addition to any other amount secured by it.\n\n(8) This section does not apply to land tax on transmission easements.\n\nGeneral provisions for the recovery of land tax can be found in Part 7 of the **Taxation Administration Act 1997**.\n\nDivision 3—Prohibition on passing on land tax\n\n","sortOrder":205},{"sectionNumber":"99","sectionType":"section","heading":"Prohibition on passing on land tax","content":"\t99 Prohibition on passing on land tax\n\n(1) A provision in a residential tenancy agreement entered into on or after 1 January 1998 to the effect that the tenant is liable to pay, or to reimburse the landlord in respect of, any land tax payable by the landlord in respect of the rented premises is void.\n\n***residential tenancy agreement*** means an agreement, whether or not in writing and whether express or implied, under which a person lets premises as a residence.\n\n","sortOrder":206},{"sectionNumber":"100","sectionType":"section","heading":"Prohibition on passing on land tax on transmission easements","content":"\t100 Prohibition on passing on land tax on transmission easements\n\n(1) A provision in an agreement to the effect that the owner of land encumbered by a transmission easement is liable, as owner, to pay, or to reimburse the transmission easement holder in respect of, any land tax on any transmission easement that is payable by the transmission easement holder is void.\n\n(2) This section applies to an agreement of the kind referred to in subsection (1) entered into before, on or after the commencement of this section.\n\nDivision 4—Tax avoidance schemes\n\n","sortOrder":207},{"sectionNumber":"101","sectionType":"section","heading":"What is a tax avoidance scheme?","content":"\t101 What is a tax avoidance scheme?\n\n(1) For the purposes of this Division, a ***tax avoidance scheme*** is a scheme—\n\n(a) under or in connection with which a person has obtained a reduction in, or exemption from, land tax; and\n\n(b) in respect of which, having regard to any one or more of the matters referred to in subsection (2), it would be concluded that a person, or one of the persons, who participated in the scheme did so for the purpose of enabling a person to obtain a reduction in, or exemption from, land tax under or in connection with the scheme.\n\n(2) The factors that may be considered for the purposes of subsection (1)(b) are—\n\n(a) the manner in which the scheme was entered into or carried out;\n\n(b) the form and substance of the scheme;\n\n(c) the time at which the scheme was entered into and the length of the period during which the scheme was carried out;\n\n(d) the result in relation to the operation of this Division that, but for section 102, would have been achieved by the scheme;\n\n(e) any change in the financial position of any person that has resulted, will result or may reasonably be expected to result from the scheme;\n\n(f) any other consequence for the person, or for any other person referred to in paragraph (e), of the scheme having been entered into and carried out;\n\n(g) the nature of any connection (whether of a business, family or other nature) between the person and any other person referred to in paragraph (e).\n\n(3) A reference in subsection (1) to a scheme being carried out by a person for a particular purpose includes a reference to the scheme being entered into or carried out by the person for 2 or more purposes of which that particular purpose is the main purpose.\n\n(4) This section applies to a scheme—\n\n(a) whenever entered into; and\n\n(b) whether the scheme has been or is entered into or carried out in or outside Victoria or partly in and partly outside Victoria.\n\n***scheme*** includes the whole or any part of—\n\n(a) a contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions by which it is carried into effect)—\n\n(i) whether made or entered into orally or in writing;\n\n(ii) whether express or implied;\n\n(iii) whether or not enforceable; or\n\n(b) a plan, proposal, action, course of action or course of conduct, whether or not unilateral; or\n\n(c) a trust.\n\n","sortOrder":208},{"sectionNumber":"102","sectionType":"section","heading":"Anti-avoidance provision","content":"\t102 Anti-avoidance provision\n\nIf the Commissioner considers that a person has participated in a tax avoidance scheme, the Commissioner may—\n\n(a) disregard the scheme; and\n\n(b) determine what land tax would have been payable but for the scheme; and\n\n(c) make an assessment or reassessment under the **Taxation Administration Act 1997** of the tax liability of the person or any other person to give effect to that determination.\n\n","sortOrder":209},{"sectionNumber":"Part 7","sectionType":"part","heading":"General","content":"Part 7—General\n\nPt 7 Div. 1 (Heading) substituted by No. 83/2009 s. 13.\n\nDivision 1—Notices and certificates\n\n","sortOrder":210},{"sectionNumber":"103","sectionType":"section","heading":"Notice of acquisition of land","content":"\t103 Notice of acquisition of land\n\n(1) A person who acquires land must give notice of the acquisition—\n\n(a) to prescribed persons; and\n\n(b) within a prescribed period.\n\n(2) The notice must—\n\n(a) contain the prescribed information; and\n\n(b) be in the prescribed form (if any); and\n\n(c) be given in the prescribed manner.\n\n(3) Any information contained in a notice under this section may be disclosed to the Valuer‑General.\n\nS. 103(4) inserted by No. 40/2014 s. 28.\n\n(4) This section does not apply to a person who acquires land in a manner that was effected by an electronic instrument lodged by means of an ELN.\n\n","sortOrder":211},{"sectionNumber":"104","sectionType":"section","heading":"Notice of acquisition of transmission easement","content":"\t104 Notice of acquisition of transmission easement\n\n(1) A transmission easement holder must, in relation to any transmission easement acquired by them, give notice—\n\n(a) to prescribed persons; and\n\n(b) within a prescribed period.\n\n(2) The notice must—\n\n(a) contain the prescribed information; and\n\n(b) be in the prescribed form (if any); and\n\n(c) be given in the prescribed manner.\n\n(3) For the purposes of subsection (1), a transmission easement is taken to be acquired if it is granted to, reserved in favour of, created by statute in favour of or vested by statute in the transmission easement holder.\n\n(4) Subsection (3) does not limit the ways in which a transmission easement may be acquired.\n\nS. 104A inserted by No. 83/2009 s. 14.\n\n","sortOrder":212},{"sectionNumber":"104A","sectionType":"section","heading":"Notice of errors in notice of assessment of land tax","content":"\t104A Notice of errors in notice of assessment of land tax\n\n(1) A person who is served with a notice of assessment of land tax must notify the Commissioner of any error or omission in the notice relating to—\n\n(a) any land in Victoria owned by the person that is not specified in the notice;\n\n(b) in the case of a notice of assessment for land jointly owned by two or more owners, any land in Victoria owned by the joint owners that is not specified in the notice;\n\n(c) any land specified in the notice as exempt land.\n\n(2) Notice of the error or omission must be given to the Commissioner within 60 days from the date of issue of the notice of assessment.\n\n(3) If there is more than one owner of the land specified in the notice of assessment, it is sufficient compliance with this section if one of the owners provides the required information on behalf of all of them.\n\nS. 104B inserted by No. 26/2015 s. 37.\n\n","sortOrder":213},{"sectionNumber":"104B","sectionType":"section","heading":"Notification of absentee owner status","content":"\t104B Notification of absentee owner status\n\n(1) A person who is an absentee owner on 31 December every year must lodge a written notice with the Commissioner before 15 January in the following year.\n\n(2) A person who ceases to be an absentee owner in the 2016 tax year, or any tax year after the 2016 tax year, must lodge a written notice with the Commissioner before 15 January in the year after the 2016 year or the relevant tax year.\n\n(3) A notice under this section must be in the form, contain the information and be accompanied by any documents or other evidence determined by the Commissioner.\n\nS. 105 repealed by No. 47/2020 s. 60.\n\nDivision 2—General\n\n","sortOrder":214},{"sectionNumber":"106","sectionType":"section","heading":"Stating case to Supreme Court","content":"\t106 Stating case to Supreme Court\n\n(1) The Commissioner may state a case for the opinion of the Supreme Court on any question of law that arises with regard to any matter under this Act.\n\n(2) The Supreme Court may give its judgment on the case stated and make any orders, including orders for costs, the Court thinks fit.\n\nS. 106A inserted by No. 50/2024 s. 42.\n\n","sortOrder":215},{"sectionNumber":"106A","sectionType":"section","heading":"Imposition of absentee owner land tax surcharge","content":"\t106A Imposition of absentee owner land tax surcharge\n\n(a) land tax was purportedly imposed in respect of a tax year on taxable land; and\n\n(b) the rate of land tax purportedly imposed on the taxable land was the rate set out in Part 4 or Part 5 of Schedule 1; and\n\n(c) the land tax was purportedly payable on or after 1 January 2018 and before 8 April 2024; and\n\n(d) the purported imposition of land tax at the rate referred to in paragraph (b) was invalid only because the provisions of this Act that purportedly imposed the land tax were to any extent invalid or inoperative under section 109 of the Constitution of the Commonwealth because of an inconsistency with a provision of an agreement given the force of law by section 5(1) of the International Tax Agreements Act 1953 of the Commonwealth.\n\n(2) Land tax is imposed on the taxable land to which subsection (1) applies.\n\n(3) The liability for land tax imposed under subsection (2) is taken to have arisen, and to have always arisen, at the same time as liability for the purported land tax would have arisen if the purported land tax had been validly imposed.\n\n(4) Land tax imposed under subsection (2) is payable by, and is taken to have always been payable by, the person who would have been liable for the purported land tax if the purported land tax had been validly imposed.\n\n(5) The amount of land tax payable under subsection (2) is the same amount, and is taken to have always been the same amount, as the amount of land tax that would have been payable if the purported land tax had been validly imposed.\n\n(6) The rights and liabilities of a person in relation to land tax imposed under subsection (2) are taken to be, and to have always been, the same as if the purported land tax had been validly imposed.\n\n(7) Any act or thing done or omitted to be done by a person in relation to the purported land tax has, and is taken to have always had, the same force and effect as if it were done or omitted to be done in relation to land tax imposed under subsection (2).\n\n(8) In this section—\n\n***purported land tax***, in relation to taxable land, means land tax referred to in subsection (1) that was purportedly imposed on the taxable land.\n\n","sortOrder":216},{"sectionNumber":"107","sectionType":"section","heading":"Regulations","content":"\t107 Regulations\n\n(1) The Governor in Council may make regulations for or with respect to any matter or thing that is required or permitted to be prescribed or necessary to be prescribed to give effect to this Act.\n\n(2) Regulations made under this Act—\n\n(a) may be of general or limited application; and\n\n(b) may differ according to differences in time, place or circumstances.\n\nPt 8  \n(Heading and ss 108–115) repealed by No. 28/2007 s. 3(Sch. item 37).\n\n","sortOrder":217},{"sectionNumber":"Part 9","sectionType":"part","heading":"Further amendments, repeals and transitional provisions","content":"Part 9—Further amendments, repeals and transitional provisions\n\n","sortOrder":218},{"sectionNumber":"116","sectionType":"section","heading":"Repeal of Land Tax Act 1958","content":"\t116 Repeal of Land Tax Act 1958\n\nThe **Land Tax Act 1958** is **repealed**.\n\nS. 117 repealed by No. 28/2007 s. 3(Sch. item 37).\n\n","sortOrder":219},{"sectionNumber":"118","sectionType":"section","heading":"Transitional provisions","content":"\t118 Transitional provisions\n\nSchedule 3, which contains transitional provisions, has effect.\n\nS. 119 inserted by No. 22/2024 s. 11.\n\n","sortOrder":220},{"sectionNumber":"119","sectionType":"section","heading":"Repeal of sections on 1 January 2034","content":"\t119 Repeal of sections on 1 January 2034\n\nThe following sections are **repealed** on 1 January 2034—\n\n(a) section 38(7);\n\n(b) section 46B(8) and (9);\n\n(c) section 46C(7) and (8);\n\n(d) section 46IB(7);\n\n(e) section 46IC(7).\n\nSchedules\n\nSchedule 1—Land tax rates\n\nSections 35(1), 36(3), 37(3)\n\nPart 1—General rates of land tax\n\n\t1.1 Land tax for 2006\n\nThe rate of land tax for 2006 is set out in Table 1.1.\n\nSch. 1 cl. 1.1 (Table 1.1) amended by No. 22/2007 s. 7(1)(a).\n\n**Table 1.1**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 4. | 900 000 | 1 190 000 | $2680 and 1% of the taxable value that exceeds $900 000 |\n| 5. | 1 190 000 | 1 620 000 | $5580 and 1⋅5% of the taxable value that exceeds $1 190 000 |\n| 6. | 1 620 000 | 2 700 000 | $12 030 and 2⋅25% of the taxable value that exceeds $1 620 000 |\n| 7. | 2 700 000 |  | $36 330 and 3⋅5% of the taxable value that exceeds $2 700 000 |\n\nClause 5 of Schedule 3 has transitional provisions capping certain land tax increases in 2006.\n\nSch. 1 cl. 1.2 (Heading) amended by No. 22/2007 s. 7(1)(b).\n\nSch. 1 cl. 1.2 substituted by No. 38/2006 s. 8(1), amended by No. 22/2007 s. 7(1)(c).\n\n\t1.2 Land tax for 2007\n\nThe rate of land tax for 2007 is set out in Table 1.2.\n\nSch. 1 cl. 1.2 (Table 1.2) amended by No. 22/2007 s. 7(1)(d).\n\n**Table 1.2**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 4. | 900 000 | 1 190 000 | $2680 and 0⋅8% of the taxable value that exceeds $900 000 |\n| 5. | 1 190 000 | 1 620 000 | $5000 and 1⋅2% of the taxable value that exceeds $1 190 000 |\n| 6. | 1 620 000 | 2 700 000 | $10 160 and 1⋅8% of the taxable value that exceeds $1 620 000 |\n| 7. | 2 700 000 |  | $29 600 and 3% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 1.3 (Heading) amended by No. 31/2008 s. 19(1)(a).\n\nSch. 1 cl. 1.3 repealed by No. 38/2006 s. 8(2), new Sch. 1 cl. 1.3 inserted by No. 22/2007 s. 7(2), amended by No. 31/2008 s. 19(1)(b).\n\n\t1.3 Land tax for 2008\n\nThe rate of land tax for 2008 is set out in Table 1.3.\n\n**Table 1.3**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 1 | 0 | 225 000 | Nil |\n| 2 | 225 000 | 540 000 | $250 and 0⋅2% of the taxable value that exceeds $225 000 |\n| 3 | 540 000 | 900 000 | $880 and 0⋅5% of the taxable value that exceeds $540 000 |\n| 4 | 900 000 | 1 620 000 | $2680 and 0⋅8% of the taxable value that exceeds $900 000 |\n| 5 | 1 620 000 | 2 700 000 | $8440 and 1⋅3% of the taxable value that exceeds $1 620 000 |\n| 6 | 2 700 000 |  | $22 480 and 2⋅5% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 1.4 (Heading) amended by No. 22/2021 s. 30(1).\n\nSch. 1 cl. 1.4 inserted by No. 31/2008 s. 19(2), amended by No. 22/2021 s. 30(2).\n\n\t1.4 Land tax for 2009 to 2021\n\nThe rate of land tax for each of the years from 2009 to 2021 is set out in Table 1.4.\n\n**Table 1.4**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 250 000 | 600 000 | $275 and 0⋅2% of the taxable value that exceeds $250 000 |\n| 5 | 1 800 000 | 3 000 000 | $9375 and 1⋅3% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $24 975 and 2⋅25% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 1.5 (Heading) amended by No. 18/2023 s. 34(1).\n\nSch. 1 cl. 1.5 inserted by No. 22/2021 s. 31, amended by No. 18/2023 s. 34(2).\n\n\t1.5 Land tax for 2022, 2023 and 2034 and subsequent years\n\nThe rate of land tax for 2022, 2023 and 2034 and each subsequent year is set out in Table 1.5.\n\n**Table 1.5**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 1 | 0 | 300 000 | Nil |\n| 2 | 300 000 | 600 000 | $375 and 0⋅2% of the taxable value that exceeds $300 000 |\n| 5 | 1 800 000 | 3 000 000 | $9375 and 1⋅55% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $27 975 and 2⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 1.6 inserted by No. 18/2023 s. 35.\n\n\t1.6 Land tax for 2024 to 2033\n\nThe rate of land tax for each of the years from 2024 to 2033 is set out in Table 1.6.\n\n**Table 1.6**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 3 | 100 000 | 300 000 | $975 |\n| 4 | 300 000 | 600 000 | $1350 and 0⋅3% of the taxable value that exceeds $300 000 |\n| 5 | 600 000 | 1 000 000 | $2250 and 0⋅6% of the taxable value that exceeds $600 000 |\n| 6 | 1 000 000 | 1 800 000 | $4650 and 0⋅9% of the taxable value that exceeds $1 000 000 |\n| 7 | 1 800 000 | 3 000 000 | $11 850 and 1⋅65% of the taxable value that exceeds $1 800 000 |\n| 8 | 3 000 000 |  | $31 650 and 2⋅65% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 1.7 inserted by No. 38/2023 s. 42.\n\n\t1.7 Rate of land tax for land assessed under certain sections for 2024 to 2033\n\nDespite anything to the contrary in this Schedule, the rate of land tax assessed under the following sections for each of the years from 2024 to 2033 is the rate set out in Table 1.5—\n\n(a) section 37(3), if the owner of land would otherwise be subject to land tax at the rate set out in Table 1.6;\n\n(b) section 46G(3)(a), if there is a nomination under section 46H in force;\n\n(c) section 46G(4) for the variable **R1**, if there is a nomination under section 46H in force;\n\n(d) section 46I(2);\n\n(e) section 46IF(2A)(a).\n\n","sortOrder":221},{"sectionNumber":"Part 2","sectionType":"part","heading":"Rate of land tax on transmission easements","content":"Part 2—Rate of land tax on transmission easements\n\nSch. 1 cl. 2.1 (Heading) amended by No. 22/2007 s. 7(3)(a).\n\nSch. 1 cl. 2.1 amended by No. 22/2007 s. 7(3)(b).\n\n\t2.1 Rate of land tax on transmission easements for 2007\n\nThe rate of land tax on transmission easements for 2007 is set out in Table 2.1.\n\nSch. 1 cl. 2.1 (Table 2.1) substituted by No. 38/2006 s. 8(3), amended by No. 22/2007 s. 7(3)(c).\n\n**Table 2.1**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 4. | 900 000 | 1 190 000 | $2680 and 0⋅8% of the taxable value that exceeds $900 000 |\n| 5. | 1 190 000 | 1 620 000 | $5000 and 1⋅2% of the taxable value that exceeds $1 190 000 |\n| 6. | 1 620 000 | 2 700 000 | $10 160 and 1⋅8% of the taxable value that exceeds $1 620 000 |\n| 7. | 2 700 000 |  | $29 600 and 5% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 2.2 (Heading) amended by No. 31/2008 s. 19(3)(a).\n\nSch. 1 cl. 2.2 inserted by No. 22/2007 s. 7(4), amended by No. 31/2008 s. 19(3)(b).\n\n\t2.2 Rate of land tax on transmission easements for 2008\n\nThe rate of land tax on transmission easements for 2008 is set out in Table 2.2.\n\n**Table 2.2**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 1 | 0 | 225 000 | Nil |\n| 2 | 225 000 | 540 000 | $250 and 0⋅2% of the taxable value that exceeds $225 000 |\n| 3 | 540 000 | 900 000 | $880 and 0⋅5% of the taxable value that exceeds $540 000 |\n| 4 | 900 000 | 1 620 000 | $2680 and 0⋅8% of the taxable value that exceeds $900 000 |\n| 5 | 1 620 000 | 2 700 000 | $8440 and 1⋅3% of the taxable value that exceeds $1 620 000 |\n| 6 | 2 700 000 |  | $22 480 and 5% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 2.3 inserted by No. 31/2008 s. 19(4).\n\n\t2.3 Rate of land tax on transmission easements for 2009 and subsequent years\n\nThe rate of land tax on transmission easements for 2009 and each subsequent year is set out in Table 2.3.\n\n**Table 2.3**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 250 000 | 600 000 | $275 and 0⋅2% of the taxable value that exceeds $250 000 |\n| 5 | 1 800 000 | 3 000 000 | $9375 and 1⋅3% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $24 975 and 5% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 Pt 3 (Heading and cls 3.1–3.3) inserted by No. 85/2005 s. 30.\n\n","sortOrder":222},{"sectionNumber":"Part 3","sectionType":"part","heading":"Surcharge rates of land tax for trusts","content":"Part 3—Surcharge rates of land tax for trusts\n\nSch. 1 cl. 3.1 inserted by No. 85/2005 s. 30.\n\n\t3.1 Land tax for trusts for 2006\n\nThe rate of land tax for 2006 for land held by an owner subject to a trust is set out in Table 3.1.\n\n**Table 3.1**\n\n| *Item* | *Column 1* | *Column 2* | *Column 3* |\n| 1. | 0 | 20 000 | Nil |\n| 2. | 20 000 | 200 000 | $75 and 0⋅375% of the taxable value that exceeds $20 000 |\n| 3. | 200 000 | 540 000 | $750 and 0⋅575% of the taxable value that exceeds $200 000 |\n| 4. | 540 000 | 900 000 | $2705 and 0⋅875% of the taxable value that exceeds $540 000 |\n| 5. | 900 000 | 1 190 000 | $5855 and 1⋅375% of the taxable value that exceeds $900 000 |\n| 6. | 1 190 000 | 1 620 000 | $9843 and 1⋅875% of the taxable value that exceeds $1 190 000 |\n| 7. | 1 620 000 | 2 700 000 | $17 905 and 1⋅706% of the taxable value that exceeds $1 620 000 |\n| 8. | 2 700 000 |  | $36 330 and 3⋅5% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 3.2 (Heading) amended by No. 22/2007 s. 7(5)(a).\n\nSch. 1 cl. 3.2 inserted by No. 85/2005 s. 30, substituted by No. 38/2006 s. 8(4), amended by No. 22/2007 s. 7(5)(b).\n\n\t3.2 Land tax for trusts for 2007\n\nThe rate of land tax for 2007 for land held by an owner subject to a trust is set out in Table 3.2.\n\n**Table 3.2**\n\n| *Item* | *Column 1* | *Column 2* | *Column 3* |\n| 1. | 0 | 20 000 | Nil |\n| 2. | 20 000 | 200 000 | $75 and 0⋅375% of the taxable value that exceeds $20 000 |\n| 3. | 200 000 | 540 000 | $750 and 0⋅575% of the taxable value that exceeds $200 000 |\n| 4. | 540 000 | 900 000 | $2705 and 0⋅875% of the taxable value that exceeds $540 000 |\n| 5. | 900 000 | 1 190 000 | $5855 and 1⋅175% of the taxable value that exceeds $900 000 |\n| 6. | 1 190 000 | 1 620 000 | $9263 and 1⋅575% of the taxable value that exceeds $1 190 000 |\n| 7. | 1 620 000 | 2 700 000 | $16 035 and 1⋅256% of the taxable value that exceeds $1 620 000 |\n| 8. | 2 700 000 |  | $29 600 and 3% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 3.3 (Heading) amended by No. 31/2008 s. 19(5)(a).\n\nSch. 1 cl. 3.3 inserted by No. 85/2005 s. 30, repealed by No. 38/2006 s. 8(5), new Sch. 1 cl. 3.3 inserted by No. 22/2007 s. 7(6), amended by No. 31/2008 s. 19(5)(b).\n\n\t3.3 Land tax for trusts for 2008\n\nThe rate of land tax for 2008 for land held by an owner subject to a trust is set out in Table 3.3.\n\n**Table 3.3**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 1 | 0 | 20 000 | Nil |\n| 2 | 20 000 | 225 000 | $75 and 0⋅375% of the taxable value that exceeds $20 000 |\n| 3 | 225 000 | 540 000 | $844 and 0⋅575% of the taxable value that exceeds $225 000 |\n| 4 | 540 000 | 900 000 | $2655 and 0⋅875% of the taxable value that exceeds $540 000 |\n| 5 | 900 000 | 1 620 000 | $5805 and 1⋅175% of the taxable value that exceeds $900 000 |\n| 6 | 1 620 000 | 2 700 000 | $14 265 and 0⋅76% of the taxable value that exceeds $1 620 000 |\n| 7 | 2 700 000 |  | $22 480 and 2⋅5% of the taxable value that exceeds $2 700 000 |\n\nSch. 1 cl. 3.4 (Heading) amended by No. 22/2021 s. 32(1).\n\nSch. 1 cl. 3.4 inserted by No. 31/2008 s. 19(6), amended by No. 22/2021 s. 32(2).\n\n\t3.4 Land tax for trusts for 2009 to 2021\n\nThe rate of land tax for each of the years from 2009 to 2021 for land held by an owner subject to a trust is set out in Table 3.4.\n\n**Table 3.4**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 25 000 | 250 000 | $82 and 0⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $926 and 0⋅575% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $2938 and 0⋅875% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $6438 and 1⋅175% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $15 838 and 0⋅7614% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $24 975 and 2⋅25% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 3.5 (Heading) amended by No. 18/2023 s. 36(1).\n\nSch. 1 cl. 3.5 inserted by No. 22/2021 s. 33, amended by No. 18/2023 s. 36(2).\n\n\t3.5 Land tax for trusts for 2022, 2023 and 2034 and subsequent years\n\nThe rate of land tax for 2022, 2023 and 2034 and each subsequent year for land held by an owner subject to a trust is set out in Table 3.5.\n\n**Table 3.5**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 25 000 | 250 000 | $82 and 0⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $926 and 0⋅575% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $2938 and 0⋅875% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $6438 and 1⋅175% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $15 838 and 1⋅0114% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $27 975 and 2⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 3.6 inserted by No. 18/2023 s. 37.\n\n\t3.6 Land tax for trusts for 2024 to 2033\n\nThe rate of land tax for each of the years from 2024 to 2033 for land held by an owner subject to a trust is set out in Table 3.6.\n\n**Table 3.6**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 25 000 | 50 000 | $82 and 0⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 50 000 | 100 000 | $676 and 0⋅375% of the taxable value that exceeds $50 000 |\n| 4 | 100 000 | 250 000 | $1338 and 0⋅375% of the taxable value that exceeds $100 000 |\n| 5 | 250 000 | 600 000 | $1901 and 0⋅675% of the taxable value that exceeds $250 000 |\n| 6 | 600 000 | 1 000 000 | $4263 and 0⋅975% of the taxable value that exceeds $600 000 |\n| 7 | 1 000 000 | 1 800 000 | $8163 and 1⋅275% of the taxable value that exceeds $1 000 000 |\n| 8 | 1 800 000 | 3 000 000 | $18 363 and 1⋅1072% of the taxable value that exceeds $1 800 000 |\n| 9 | 3 000 000 |  | $31 650 and 2⋅65% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 3.7 inserted by No. 38/2023 s. 43.\n\n\t3.7 Rate of land tax for land assessed under certain sections for 2024 to 2033\n\nDespite anything to the contrary in this Schedule, the rate of land tax assessed under the following sections for each of the years from 2024 to 2033 is the rate set out in Table 3.5—\n\n(a) section 37(3), if the owner of land would otherwise be subject to land tax at the rate set out in Table 3.6;\n\n(b) section 46A(1), if there is a nomination under section 46H in force;\n\n(c) section 46G(3)(b), if there is a nomination under section 46H in force;\n\n(d) section 46G(4) for the variable **R2**, if there is a nomination under section 46H in force;\n\n(e) section 46IF(2A)(b).\n\nSch. 1 Pt 4 (Heading and cl. 4.1) inserted by No. 26/2015 s. 38.\n\nPart 4—General absentee owner surcharge rates of land tax\n\nSch. 1 cl. 4.1 (Heading) amended by No. 40/2016 s. 27(1).\n\nSch. 1 cl. 4.1 amended by No. 40/2016 s. 27(2).\n\n\t4.1 Rate of land tax on land held by absentee owners for 2016\n\nThe rate of land tax on land held by an absentee owner for 2016 is set out in Table 4.1.\n\n**Table 4.1**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 250 000 | 600 000 | $1525 and 0⋅7% of the taxable value that exceeds $250 000 |\n| 3 | 600 000 | 1 000 000 | $3975 and 1⋅0% of the taxable value that exceeds $600 000 |\n| 4 | 1 000 000 | 1 800 000 | $7975 and 1⋅3% of the taxable value that exceeds $1 000 000 |\n| 5 | 1 800 000 | 3 000 000 | $18 375 and 1⋅8% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $39 975 and 2⋅75% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.2 (Heading) amended by No. 17/2019 s. 43(1).\n\nSch. 1 cl. 4.2 inserted by No. 40/2016 s. 28, amended by No. 17/2019 s. 43(2).\n\n\t4.2 Rate of land tax on land held by absentee owners for 2017, 2018 and 2019\n\nThe rate of land tax on land held by an absentee owner for 2017, 2018 and 2019 is set out in Table 4.2.\n\n**Table 4.2**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 250 000 | 600 000 | $4025 and 1⋅7% of the taxable value that exceeds $250 000 |\n| 3 | 600 000 | 1 000 000 | $9975 and 2% of the taxable value that exceeds $600 000 |\n| 4 | 1 000 000 | 1 800 000 | $17 975 and 2⋅3% of the taxable value that exceeds $1 000 000 |\n| 5 | 1 800 000 | 3 000 000 | $36 375 and 2⋅8% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $69 975 and 3⋅75% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.3 (Heading) amended by No. 22/2021 s. 34(1).\n\nSch. 1 cl. 4.3 inserted by No. 17/2019 s. 44, amended by No. 22/2021 s. 34(2).\n\n\t4.3 Rate of land tax on land held by absentee owners for 2020 and 2021\n\nThe rate of land tax on land held by an absentee owner for 2020 and 2021 is set out in Table 4.3.\n\n**Table 4.3**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 250 000 | 600 000 | $5275 and 2⋅2% of the taxable value that exceeds $250 000 |\n| 3 | 600 000 | 1 000 000 | $12 975 and 2⋅5% of the taxable value that exceeds $600 000 |\n| 4 | 1 000 000 | 1 800 000 | $22 975 and 2⋅8% of the taxable value that exceeds $1 000 000 |\n| 5 | 1 800 000 | 3 000 000 | $45 375 and 3⋅3% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $84 975 and 4⋅25% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.4 (Heading) amended by No. 18/2023 s. 38(1).\n\nSch. 1 cl. 4.4 inserted by No. 22/2021 s. 35, amended by No. 18/2023 s. 38(2).\n\n\t4.4 Rate of land tax on land held by absentee owners for 2022 and 2023\n\nThe rate of land tax on land held by an absentee owner for 2022 and 2023 is set out in Table 4.4.\n\n**Table 4.4**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 1 | 0 | 300 000 | Nil |\n| 2 | 300 000 | 600 000 | $6375 and 2⋅2% of the taxable value that exceeds $300 000 |\n| 3 | 600 000 | 1 000 000 | $12 975 and 2⋅5% of the taxable value that exceeds $600 000 |\n| 4 | 1 000 000 | 1 800 000 | $22 975 and 2⋅8% of the taxable value that exceeds $1 000 000 |\n| 5 | 1 800 000 | 3 000 000 | $45 375 and 3⋅55% of the taxable value that exceeds $1 800 000 |\n| 6 | 3 000 000 |  | $87 975 and 4⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.5 inserted by No. 18/2023 s. 39.\n\n\t4.5 Rate of land tax on land held by absentee owners for 2024 to 2033\n\nThe rate of land tax on land held by an absentee owner for each of the years from 2024 to 2033 is set out in Table 4.5.\n\n**Table 4.5**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 50 000 | 100 000 | $2500 and 4% of the taxable value that exceeds $50 000 |\n| 3 | 100 000 | 300 000 | $4975 and 4% of the taxable value that exceeds $100 000 |\n| 4 | 300 000 | 600 000 | $13 350 and 4⋅3% of the taxable value that exceeds $300 000 |\n| 5 | 600 000 | 1 000 000 | $26 250 and 4⋅6% of the taxable value that exceeds $600 000 |\n| 6 | 1 000 000 | 1 800 000 | $44 650 and 4⋅9% of the taxable value that exceeds $1 000 000 |\n| 7 | 1 800 000 | 3 000 000 | $83 850 and 5⋅65% of the taxable value that exceeds $1 800 000 |\n| 8 | 3 000 000 |  | $151 650 and 6⋅65% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.6 inserted by No. 18/2023 s. 39.\n\n\t4.6 Rate of land tax on land held by absentee owners for 2034 and subsequent years\n\nThe rate of land tax on land held by an absentee owner for 2034 and each subsequent year is set out in Table 4.6.\n\n**Table 4.6**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 50 000 | 300 000 | $2 000 and 4% of the taxable value that exceeds $50 000 |\n| 3 | 300 000 | 600 000 | $12 375 and 4⋅2% of the taxable value that exceeds $300 000 |\n| 4 | 600 000 | 1 000 000 | $24 975 and 4⋅5% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $42 975 and 4⋅8% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $81 375 and 5⋅55% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $147 975 and 6⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 4.7 inserted by No. 38/2023 s. 44.\n\n\t4.7 Rate of land tax for land assessed under certain sections for 2024 to 2033\n\nDespite anything to the contrary in this Schedule, the rate of land tax assessed under the following sections for each of the years from 2024 to 2033 is the rate set out in Table 4.6—\n\n(a) section 37(3), if the owner of land would otherwise be subject to land tax at the rate set out in Table 4.5;\n\n(b) section 46IF(2)(a);\n\n(c) section 46IE(3)(a), if there is a nomination under section 46H in force;\n\n(d) section 46IE(4) for the variable R1, if there is a nomination under section 46H in force.\n\nSch. 1 Pt 5 (Heading and cl. 5.1) inserted by No. 26/2015 s. 38.\n\n","sortOrder":223},{"sectionNumber":"Part 5","sectionType":"part","heading":"Surcharge rates of land tax for absentee trusts","content":"Part 5—Surcharge rates of land tax for absentee trusts\n\nSch. 1 cl. 5.1 (Heading) amended by No. 40/2016 s. 29(1).\n\nSch. 1 cl. 5.1 amended by No. 40/2016 s. 29(2).\n\n\t5.1 Rate of land tax on land held by owner subject to an absentee trust for 2016\n\nThe rate of land tax for land held by an owner subject to an absentee trust for 2016 is set out in Table 5.1.\n\n**Table 5.1**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 25 000 | 250 000 | $207 and 0⋅875% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $2176 and 1⋅075% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $5938 and 1⋅375% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $11 438 and 1⋅675% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $24 838 and 1⋅2614% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $39 975 and 2⋅75% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.2 (Heading) amended by No. 17/2019 s. 45(1).\n\nSch. 1 cl. 5.2 inserted by No. 40/2016 s. 30, amended by Nos 66/2016 s. 5, 17/2019 s. 45(2).\n\n\t5.2 Rate of land tax on land held by owner subject to an absentee trust for 2017, 2018 and 2019\n\nThe rate of land tax for land held by an owner subject to an absentee trust for 2017, 2018 and 2019 is set out in Table 5.2.\n\n**Table 5.2**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3     Rate of land tax* |\n| 2 | 25 000 | 250 000 | $457 and 1⋅875% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $4676 and 2·075% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $11 938 and 2⋅375% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $21 438 and 2⋅675% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $42 838 and 2⋅2614% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $69 975 and 3⋅75% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.3 (Heading) amended by No. 22/2021 s. 36(1).\n\nSch. 1 cl. 5.3 inserted by No. 17/2019 s. 46, amended by No. 22/2021 s. 36(2).\n\n\t5.3 Rate of land tax on land held by owner subject to an absentee trust for 2020 and 2021\n\nThe rate of land tax for land held by an owner subject to an absentee trust for 2020 and 2021 is set out in Table 5.3.\n\n**Table 5.3**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 25 000 | 250 000 | $582 and 2⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $5926 and 2⋅575% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $14 938 and 2⋅875% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $26 438 and 3⋅175% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $51 838 and 2⋅7614% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $84 975 and 4⋅25% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.4 (Heading) amended by No. 18/2023 s. 40(1).\n\nSch. 1 cl. 5.4 inserted by No. 22/2021 s. 37, amended by No. 18/2023 s. 40(2).\n\n\t5.4 Rate of land tax on land held by owner subject to an absentee trust for 2022 and 2023\n\nThe rate of land tax for land held by an owner subject to an absentee trust for 2022 and 2023 is set out in Table 5.4.\n\n**Table 5.4**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 25 000 | 250 000 | $582 and 2⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $5926 and 2⋅575% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $14 938 and 2⋅875% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $26 438 and 3⋅175% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $51 838 and 3⋅0114% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $87 975 and 4⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.5 inserted by No. 18/2023 s. 41.\n\n\t5.5 Rate of land tax on land held by owner subject to an absentee trust for 2024 to 2033\n\nThe rate of land tax for land held by an owner subject to an absentee trust for each of the years from 2024 to 2033 is set out in Table 5.5.\n\n**Table 5.5**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 25 000 | 50 000 | $1082 and 4⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 50 000 | 100 000 | $2676 and 4⋅375% of the taxable value that exceeds $50 000 |\n| 4 | 100 000 | 250 000 | $5338 and 4⋅375% of the taxable value that exceeds $100 000 |\n| 5 | 250 000 | 600 000 | $11 901 and 4⋅675% of the taxable value that exceeds $250 000 |\n| 6 | 600 000 | 1 000 000 | $28 263 and 4⋅975% of the taxable value that exceeds $600 000 |\n| 7 | 1 000 000 | 1 800 000 | $48 163 and 5⋅275% of the taxable value that exceeds $1 000 000 |\n| 8 | 1 800 000 | 3 000 000 | $90 363 and 5⋅1072% of the taxable value that exceeds $1 800 000 |\n| 9 | 3 000 000 |  | $151 650 and 6⋅65% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.6 inserted by No. 18/2023 s. 41.\n\n\t5.6 Rate of land tax on land held by owner subject to an absentee trust for 2034 and subsequent years\n\nThe rate of land tax for land held by an owner subject to an absentee trust for 2034 and each subsequent year is set out in Table 5.6.\n\n**Table 5.6**\n\n| *Item* | *Column 1*<br>*Taxable value not less than* | *Column 2*<br>*Taxable value less than* | *Column 3*<br>*Rate of land tax* |\n| 2 | 25 000 | 250 000 | $1082 and 4⋅375% of the taxable value that exceeds $25 000 |\n| 3 | 250 000 | 600 000 | $10 926 and 4⋅575% of the taxable value that exceeds $250 000 |\n| 4 | 600 000 | 1 000 000 | $26 938 and 4⋅875% of the taxable value that exceeds $600 000 |\n| 5 | 1 000 000 | 1 800 000 | $46 438 and 5⋅175% of the taxable value that exceeds $1 000 000 |\n| 6 | 1 800 000 | 3 000 000 | $87 838 and 5⋅0114% of the taxable value that exceeds $1 800 000 |\n| 7 | 3 000 000 |  | $147 975 and 6⋅55% of the taxable value that exceeds $3 000 000 |\n\nSch. 1 cl. 5.7 inserted by No. 38/2023 s. 45.\n\n\t5.7 Rate of land tax for land assessed under certain sections for 2024 to 2033\n\nDespite anything to the contrary in this Schedule, the rate of land tax assessed under the following sections for each of the years from 2024 to 2033 is the rate set out in Table 5.6—\n\n(a) section 37(3), if the owner of land would otherwise be subject to land tax at the rate set out in Table 5.5;\n\n(b) section 46IE(3)(b), if there is a nomination under section 46H in force;\n\n(c) section 46IE(4) for the variable R2, if there is a nomination under section 46H in force;\n\n(d) section 46IF(2)(b).\n\nSch. 1 Pt 6 (Heading and cls 6.1, 6.2) inserted by No. 38/2023 s. 46.\n\n","sortOrder":224},{"sectionNumber":"Part 6","sectionType":"part","heading":"Determining COVID-19 debt temporary surcharge if land has been assessed on single holding basis","content":"Part 6—Determining COVID-19 debt temporary surcharge if land has been assessed on single holding basis\n\nSch. 1 cl. 6.1 inserted by No. 38/2023 s. 46.\n\n\t6.1 Surcharge for land subject to rates of land tax set out in Parts 1 and 4 of this Schedule\n\n(1) This clause applies if—\n\n(a) an amount is being determined under section 37(3A), 46G(5A) or 46IE(7) in respect of land; and\n\n(b) any of the land (other than land in respect of which a nomination under section 46H is in force) is subject to land tax at the applicable rate under Part 1 or 4 of this Schedule.\n\n(2) The rate for determining the amount for each of the years from 2024 to 2033 is set out in Table 6.1.\n\n**Table 6.1**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3    Rate of land tax surcharge* |\n| 3 | 100 000 | 300 000 | $975 |\n| 4 | 300 000 |  | $975 and 0⋅1% of the taxable value that exceeds $300 000 |\n\nSch. 1 cl. 6.2 inserted by No. 38/2023 s. 46.\n\n\t6.2 Owners of land subject to rates of land tax set out in Parts 3 and 5 of this Schedule\n\n(1) This clause applies if—\n\n(a) an amount is being determined under section 37(3A), 46A(7), 46G(5A), 46IA(2A) or 46IE(7) in respect of land; and\n\n(b) all of the land (other than land in respect of which a nomination under section 46H is in force) is subject to land tax at the applicable rate under Part 3 or 5 of this Schedule.\n\n(2) The rate for determining the amount for each of the years from 2024 to 2033 is set out in Table 6.2.\n\n**Table 6.2**\n\n| *Item* | *Column 1   Taxable value not less than* | *Column 2   Taxable value less than* | *Column 3    Rate of land tax surcharge* |\n| 3 | 100 000 | 250 000 | $975 |\n| 4 | 250 000 |  | $975 and 0⋅1% of the taxable value that exceeds $250 000 |\n\nSch. 1A inserted by No. 67/2017 s. 21.\n\nSchedule 1A—Examples of absentee proportion\n\n**Example 1**\n\n![C:\\Users\\penny\\AppData\\Local\\Temp\\notesEC8915\\Schedule 1A Example 1.png]()\n\n1. Alpha (as trustee of the Alpha Unit Trust) owns taxable land.\n\n2. The sole unitholder of the Alpha Unit Trust is Bravo (as trustee of the Bravo Unit Trust).\n\nThe unitholders of the Bravo Unit Trust are—\n\n• Absentee Beneficiary 1, who has a 40% unitholding; and\n\n• Non-absentee Beneficiary 1, who has a 40% unitholding; and\n\n• Absentee Beneficiary 2, who has a 20% unitholding.\n\n3. The Bravo Unit Trust is an absentee trust because it has at least one absentee beneficiary—see paragraph (b) of the definition of ***absentee trust***.\n\nThe Alpha Unit Trust is also an absentee trust because its unitholder, Bravo, is an absentee beneficiary holding an interest as trustee of an absentee trust—see paragraph (b) of the definition of ***absentee trust*** and paragraph (b)(ii) of the definition of ***absentee beneficiary***.\n\n4. The Alpha Unit Trust and the Bravo Unit Trust are in a chain of trusts—see section 3D.\n\n5. The absentee proportion of interests in land subject to the Alpha Unit Trust is calculated as follows—\n\nMultiply Absentee Beneficiary 1's interest in the Bravo Unit Trust (40%) by Bravo's interest (as trustee of the Bravo Unit Trust) in the Alpha Unit Trust (100%).\n\n40% × 100% = 40%.\n\nMultiply Absentee Beneficiary 2's interest in the Bravo Unit Trust (20%) by Bravo's interest (as trustee of the Bravo Unit Trust) in the Alpha Unit Trust (100%).\n\n20% × 100% = 20%.\n\n40% + 20% = 60%.\n\n**Example 2**\n\n![C:\\Users\\penny\\AppData\\Local\\Temp\\notesEC8915\\Schedule 1A Example 2.png]()\n\n• Charlie (as trustee of the Charlie Fixed Trust), who has a 50% beneficial interest.\n\n• Absentee Beneficiary 2, who has a 30% beneficial interest; and\n\n• Non-absentee Beneficiary 1, who has a 20% beneficial interest.\n\nThe sole beneficiary of the Charlie Fixed Trust is Non‑absentee Beneficiary 2.\n\n3. The Bravo Fixed Trust is an absentee trust because it has at least one absentee beneficiary—see paragraph (a) of the definition of ***absentee trust***.\n\nThe Charlie Fixed Trust is not an absentee trust because its sole beneficiary, Non-absentee Beneficiary 2, is not an absentee beneficiary.\n\nThe Alpha Fixed Trust is an absentee trust because it has at least one absentee beneficiary, Bravo, holding an interest as trustee of an absentee trust—see paragraph (a) of the definition of ***absentee trust*** and paragraph (b)(i) of the definition of ***absentee beneficiary***.\n\n4. The Alpha Fixed Trust, the Bravo Fixed Trust and the Charlie Fixed Trust are in a chain of trusts—see section 3D.\n\nMultiply Absentee Beneficiary 1's interest in the Bravo Fixed Trust (50%) by Bravo's interest (as trustee of the Bravo Fixed Trust) in the Alpha Fixed Trust (50%).\n\nMultiply Absentee Beneficiary 2's interest in the Bravo Fixed Trust (30%) by Bravo's interest (as trustee of the Bravo Fixed Trust) in the Alpha Fixed Trust (50%).\n\n30% × 50% = 15%.\n\n25% + 15% = 40%.\n\n**Example 3**\n\n![C:\\Users\\penny\\AppData\\Local\\Temp\\notesEC8915\\Schedule 1A Example 3.png]()\n\n• Charlie (as trustee of the Charlie Fixed Trust), who has a 50% beneficial interest.\n\n• Non-absentee Beneficiary 1, who has a 50% beneficial interest.\n\nThe beneficiaries of the Charlie Fixed Trust are—\n\n• Non-absentee Beneficiary 2, who has 20% beneficial interest; and\n\n• Absentee Beneficiary 2, who has an 80% beneficial interest.\n\n3. The Bravo Fixed Trust and the Charlie Fixed Trust are absentee trusts because each trust has at least one absentee beneficiary—see paragraph (a) of the definition of ***absentee trust***.\n\nThe Alpha Fixed Trust is also an absentee trust because it has absentee beneficiaries, Bravo and Charlie, who hold interests as trustees of absentee trusts—see paragraph (a) of the definition of ***absentee trust*** and paragraph (b)(i) of the definition of ***absentee beneficiary***.\n\n4. The Alpha Fixed Trust, the Bravo Fixed Trust and the Charlie Fixed Trust are in a chain of trusts—see section 3D.\n\nMultiply Absentee Beneficiary 1's interest in the Bravo Fixed Trust (50%) by Bravo's interest (as trustee of the Bravo Fixed Trust) in the Alpha Fixed Trust (50%).\n\nMultiply Absentee Beneficiary 2's interest in the Charlie Fixed Trust (80%) by Charlie's interest (as trustee of the Charlie Fixed Trust) in the Alpha Fixed Trust (50%).\n\n80% × 50% = 40%.\n\n25% + 40% = 65%.\n\n**Example 4**\n\n![C:\\Users\\penny\\AppData\\Local\\Temp\\notesEC8915\\Schedule 1A Example 4.png]()\n\n• Charlie (as trustee of the Charlie Discretionary Trust), who has a 50% beneficial interest.\n\n• Non-absentee Beneficiary 1, who has a 50% beneficial interest.\n\nThe specified beneficiaries of the Charlie Discretionary Trust are—\n\n• Absentee Beneficiary 2; and\n\n• Non-absentee Beneficiary 2.\n\n3. The Bravo Fixed Trust is an absentee trust because it has at least one absentee beneficiary—see paragraph (a) of the definition of ***absentee trust***.\n\nThe Charlie Discretionary Trust is an absentee trust because it has at least one an absentee beneficiary—see paragraph (c) of the definition of ***absentee trust***.\n\nThe Alpha Fixed Trust is also an absentee trust because it has absentee beneficiaries, Bravo and Charlie, who hold beneficial interests as trustees of absentee trusts—see paragraph (a) of the definition of ***absentee trust*** and paragraph (b)(i) of the definition of ***absentee beneficiary***.\n\n4. The Alpha Fixed Trust, the Bravo Fixed Trust and the Charlie Discretionary Trust are in a chain of trusts—see section 3D.\n\nMultiply Absentee Beneficiary 1's interest in the Bravo Fixed Trust (50%) by Bravo's interest (as trustee of the Bravo Fixed Trust) in the Alpha Fixed Trust (50%).\n\n*Step 2—identify the interest held by Charlie (as trustee of the Charlie Discretionary Trust) in the Alpha Fixed Trust*\n\n50%.\n\n*Step 3—add together the amounts calculated and identified under Step 1 and Step 2*\n\n25% + 50% = 75%.\n\n**Example 5**\n\n![C:\\Users\\penny\\AppData\\Local\\Temp\\notesEC8915\\Schedule 1A Example 5.png]()\n\n1. Alpha (as trustee of the Alpha Unit Trust) owns taxable land.\n\n2. The sole unitholder of the Alpha Unit Trust is Bravo (as trustee of the Bravo Unit Trust).\n\nThe unitholders of the Bravo Unit Trust are—\n\n• Charlie (as trustee of the Charlie Unit Trust), who has a 50% unitholding; and\n\n• Delta (as trustee of the Delta Unit Trust), who has a 50% unitholding.\n\nThe unitholders of the Charlie Unit Trust are—\n\n• Absentee Beneficiary 1, who has a 50% unitholding; and\n\n• Non-absentee Beneficiary 1, who has a 50% unitholding.\n\nThe sole unitholder of the Delta Unit Trust is Absentee Beneficiary 2.\n\n3. The Charlie Unit Trust and the Delta Unit Trust are absentee trusts because each trust has at least one absentee beneficiary—see paragraph (b) of the definition of ***absentee trust***.\n\nThe Bravo Unit Trust is also an absentee trust because it has absentee beneficiaries, Charlie and Delta, who hold unitholdings as trustees of absentee trusts—see paragraph (b) of the definition of ***absentee trust*** and paragraph (b)(ii) of the definition of ***absentee beneficiary***.\n\nThe Alpha Unit Trust is also an absentee trust because its unitholder, Bravo, holds unitholdings as trustee of an absentee trust—see paragraph (b) of the definition of ***absentee trust*** and paragraph (b)(ii) of the definition of ***absentee beneficiary***.\n\n4. The Alpha Unit Trust, the Bravo Unit Trust, the Charlie Unit Trust and the Delta Unit Trust are in a chain of trusts—see section 3D.\n\n5. The absentee proportion of interests in land subject to the Alpha Unit Trust is calculated as follows—\n\nMultiply Absentee Beneficiary 1's interest in the Charlie Unit Trust (50%) by Charlie's interest (as trustee of the Charlie Unit Trust) in the Bravo Unit Trust (50%) by Bravo's interest (as trustee of the Bravo Unit Trust) in the Alpha Unit Trust (100%).\n\n50% × 50% × 100% = 25%.\n\nMultiply Absentee Beneficiary 2's interest in the Delta Unit Trust (100%) by Delta's interest (as trustee of the Delta Unit Trust) in the Bravo Unit Trust (50%) by Bravo's interest (as trustee of the Bravo Unit Trust) in the Alpha Unit trust (100%).\n\n100% × 50% × 100% = 50%.\n\n25% + 50% = 75%.\n\nSch. 2 repealed by No. 28/2007 s. 3(Sch. item 37), new Sch. 2 inserted by No. 40/2014 s. 25, amended by No. 18/2023 s. 55(3).\n\n","sortOrder":225},{"sectionNumber":"Sch 2","sectionType":"schedule","heading":"Greater Melbourne","content":"Schedule 2—Greater Melbourne\n\nSection 64(1)\n\nBanyule City Council\n\nBayside City Council\n\nBoroondara City Council\n\nDarebin City Council\n\nGlen Eira City Council\n\nMaribyrnong City Council\n\nMelbourne City Council\n\nMonash City Council\n\nMoonee Valley City Council\n\nMerri-bek City Council\n\nPort Phillip City Council\n\nStonnington City Council\n\nWhitehorse City Council\n\nYarra City Council\n\nBrimbank City Council\n\nCardinia Shire Council\n\nCasey City Council\n\nFrankston City Council\n\nGreater Dandenong City Council\n\nHobsons Bay City Council\n\nHume City Council\n\nKingston City Council\n\nKnox City Council\n\nManningham City Council\n\nMaroondah City Council\n\nMelton City Council\n\nMitchell Shire Council\n\nMornington Peninsula Shire Council\n\nNillumbik Shire Council\n\nWhittlesea City Council\n\nWyndham City Council\n\nYarra Ranges Shire Council\n\nSch. 2A inserted by No. 28/2017 s. 66, amended by No. 18/2023 s. 55(4), repealed by No. 38/2023 s. 29.\n\nSch. 2B inserted by No. 38/2023 s. 36.\n\n","sortOrder":226},{"sectionNumber":"Sch 2B","sectionType":"schedule","heading":"Metropolitan Melbourne","content":"Schedule 2B—Metropolitan Melbourne\n\nSection 34B(2B)(a)\n\nBanyule City Council\n\nBayside City Council\n\nBoroondara City Council\n\nBrimbank City Council\n\nCardinia Shire Council\n\nCasey City Council\n\nGreater Dandenong City Council\n\nDarebin City Council\n\nFrankston City Council\n\nGlen Eira City Council\n\nHobsons Bay City Council\n\nHume City Council\n\nKingston City Council\n\nKnox City Council\n\nManningham City Council\n\nMaribyrnong City Council\n\nMaroondah City Council\n\nMelbourne City Council\n\nMelton City Council\n\nMerri-bek City Council\n\nMonash City Council\n\nMoonee Valley City Council\n\nMornington Peninsula Shire Council\n\nNillumbik Shire Council\n\nPort Phillip City Council\n\nStonnington City Council\n\nWhitehorse City Council\n\nWhittlesea City Council\n\nWyndham City Council\n\nYarra City Council\n\nYarra Ranges Shire Council\n\nSch. 2C inserted by No. 38/2023 s. 36.\n\n","sortOrder":227},{"sectionNumber":"Sch 2C","sectionType":"schedule","heading":"Planning scheme zones","content":"Schedule 2C—Planning scheme zones\n\nSection 3(1)\n\nCommercial 2 Zone (C2Z)\n\nCommercial 3 Zone (C3Z)\n\nComprehensive Development Zone (CDZ)\n\nFarming Zone (FZ)\n\nGreen Wedge Zone (GWZ)\n\nGreen Wedge Zone A (GWAZ)\n\nIndustrial 1 Zone (IN1Z)\n\nIndustrial 2 Zone (IN2Z)\n\nIndustrial 3 Zone (IN3Z)\n\nPort Zone (PZ)\n\nPriority Development Zone (PDZ)\n\nPublic Use Zone (PUZ)\n\nPublic Park and Recreation Zone (PPRZ)\n\nPublic Conservation and Resource Zone (PCRZ)\n\nRural Activity Zone (RAZ)\n\nRural Conservation Zone (RCZ)\n\nRural Living Zone (RLZ)\n\nSpecial Use Zone (SUZ)\n\nTransport Zone (TRZ)\n\nUrban Growth Zone (UGZ)\n\nUrban Floodway Zone (UFZ)\n\n","sortOrder":228},{"sectionNumber":"Sch 3","sectionType":"schedule","heading":"Transitional provisions","content":"Schedule 3—Transitional provisions\n\n\t1 Definitions\n\nIn this Schedule—\n\n***commencement day*** means 1 January 2006;\n\n***old Act*** means the **Land Tax Act 1958** as in force immediately before the commencement day.\n\n\t2 Savings and transitional regulations\n\nThe regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.\n\n\t3 Application of Interpretation of Legislation Act 1984\n\nExcept where the contrary intention appears, this Schedule does not affect or take away from the **Interpretation of Legislation Act 1984**.\n\n\t4 Continuation of old Act and regulations\n\nIf a provision of the old Act continues to apply by force of this Schedule, the following provisions also continue to apply in relation to that provision—\n\n(a) any other provision of the old Act necessary to give effect to that continued provision; and\n\n(b) any regulation made under the old Act for the purposes of that continued provision.\n\n\t5 Land tax capping for 2006\n\nIf, under clause 7.2 of the Second Schedule to the old Act, the duty of land tax payable for 2006 on the land of an owner would be a different amount from the amount of land tax payable under this Act as calculated by applying the rates in Table 1.1 in Schedule 1, the land tax payable under this Act on the land for 2006 is the amount calculated in accordance with clause 7.2 of the Second Schedule to the old Act.\n\nSch. 3 cl. 5A inserted by No. 38/2006 s. 9.\n\n","sortOrder":229},{"sectionNumber":"5A","sectionType":"section","heading":"Land tax capping for 2007","content":"\t5A Land tax capping for 2007\n\n(1) The amount of land tax payable for 2007 on the land of an owner is—\n\n(a) the amount determined in accordance with Table 1.2 or Table 3.2 in Schedule 1 (as applicable); or\n\n(b) if that amount is more than 150% of the 2006 tax amount, 150% of the 2006 tax amount.\n\n(2) For the purposes of this clause—\n\n(a) the ***2006 tax amount***, in relation to land of an owner, means the amount determined by applying the rates of tax set out in Table 1.1 or Table 3.1 in Schedule 1 (as applicable) to the sum of—\n\n(i) in respect of any land that was valued separately as at the relevant date (within the meaning of section 19) for the purpose of assessing land tax for 2006, the taxable value of that land determined for the purpose of assessing land tax for 2006; and\n\n(ii) in respect of any land that was not valued separately as at the relevant date for the purpose of assessing land tax for 2006 but was rated separately as at the relevant date for the purpose of assessing land tax for 2007, the taxable value of that land determined for the purpose of assessing land tax for 2007; and\n\n(iii) in respect of all other land, the taxable value of the land as assessed under this Act for 2006;\n\n(b) if, for the 2006 tax year—\n\n(i) the capping provisions in clause 5 applied to land of an owner; and\n\n(ii) no tax was payable by the owner at the rates of tax set out in Table 3.1 in Schedule 1—\n\nthe ***2006 tax amount*** is the amount referred to in paragraph (a) as capped in accordance with clause 5;\n\n(c) if, for the 2006 tax year—\n\n(i) the capping provisions in clause 5 applied to land of an owner; and\n\n(ii) tax was also payable by the owner at the rates of tax set out in Table 3.1 in Schedule 1—\n\nthe ***2006 tax amount*** is that part of the amount referred to in paragraph (a) as capped in accordance with clause 5 plus that part of the amount referred to in paragraph (a) determined by applying the rates of tax set out in Table 3.1 in Schedule 1;\n\n(d) if the 2006 tax amount is zero, the amount of land tax payable for 2007 is the amount determined in accordance with Table 1.2 or Table 3.2 in Schedule 1 (as applicable).\n\n\t6 Application of this Act and old Act\n\n(1) This Act applies to land tax for the 2006 tax year and each subsequent tax year.\n\n(2) Despite its repeal, the old Act continues to apply to land tax for or in any tax year prior to 2006.\n\n","sortOrder":230},{"sectionNumber":"7","sectionType":"section","heading":"Saving of exemption in respect of decentralised industries","content":"\t7 Saving of exemption in respect of decentralised industries\n\n(1) This clause applies to any land or part of land that was exempt from land tax under the old Act immediately before the commencement day because it was leased or occupied under or in accordance with an arrangement made by the Victorian Development Corporation or by a municipal council to promote or assist a decentralised industry.\n\n(2) On and after the commencement day, the land or part of land is taken to be exempt land for as long as it continues to be leased or occupied under or in accordance with an arrangement made by the Victorian Development Corporation or by a municipal council to promote or assist a decentralised industry.\n\nSch. 3 cl. 8 inserted by No. 85/2005 s. 31.\n\n\t8 Trusts\n\n(1) A notice given under section 52 of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a notice given under section 46B of this Act.\n\n(2) A notice given under section 52A of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a notice given under section 46C of this Act.\n\n(3) A nomination of a beneficiary under section 52D of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a nomination of a beneficiary under section 46F of this Act.\n\n(4) A nomination of a PPR beneficiary under section 52F of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were a nomination of a PPR beneficiary under section 46H of this Act.\n\nSch. 3 cl. 9 inserted by No. 85/2005 s. 31, expired by force of No. 88/2005 s. 118(Sch. 3 cl. 9(2)).\n\nSch. 3 cl. 10 inserted by No. 85/2005 s. 31.\n\n\t10 Continuation of Orders\n\n(1) An Order under section 9(1AD) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 80(4) of this Act.\n\n(2) An Order under section 9(1B) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 64(2) of this Act.\n\n(3) An Order under section 13P(1) of the old Act that was in force immediately before the commencement day continues in force on and after that day as if it were an order made under section 87(1) of this Act.\n\nSch. 3 cl. 11 inserted by No. 22/2007 s. 8.\n\n\t11 State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007—special land tax\n\n(1) Section 30(4) applies to land that vests in an authority, or land of which an authority takes possession, on or after 1 May 2007.\n\n(2) A taxpayer is entitled to a refund of any special land tax paid on or after 1 May 2007 in respect of—\n\n(a) land to which section 30(4) applies;\n\n(b) land referred to in paragraph (a) or (b) of section 30(1) as in force immediately before the repeal of that paragraph, that ceased to be exempt land on or after 1 May 2007.\n\n(3) In this clause, ***authority*** has the meaning given in section 30(5).\n\nSch. 3 cl. 12 inserted by No. 68/2007 s. 20.\n\n\t12 State Taxation and Accident Compensation Acts Amendment Act 2007\n\n(1) Despite its repeal, paragraph (f) of the definition of ***excluded trust*** in section 3(1) continues to apply on and after the commencement of section 8(1) of the **State Taxation and Accident Compensation Acts Amendment Act 2007** in relation to a testator who died before that commencement.\n\n(2) Division 2A of Part 3, as amended by sections 10 and 16 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**, applies to an administration trust if the person whose estate is subject to the trust died on or after the commencement of those sections.\n\n(3) Section 21 is deemed to have always been enacted as amended by section 9 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**.\n\n(4) Sections 46B(3)(b), 46C(3)(b), 46F(5)(a)(ii), 46F(8)(b), 46H(4)(a)(ii) and 46H(6)(b) as substituted by the **State Taxation and Accident Compensation Acts Amendment Act 2007** apply and are taken always to have applied to nominations made on or after 1 January 2006.\n\n(5) A taxpayer is entitled to a refund of any land tax paid on or after 1 January 2006 that is not payable because of subsection (4).\n\nSch. 3 cl. 13 inserted by No. 37/2009 s. 14.\n\n\t13 Enactments applying to old Act\n\nDespite anything to the contrary, the following enactments, as in force immediately before the commencement day, continue to apply on and after that day in respect of any matter to which the old Act continues to apply on and after that day and are taken always to have so applied—\n\n(a) **Taxation Administration Act 1997** and regulations made under that Act;\n\n(b) **Taxation (Reciprocal Powers) Act 1987**;\n\n(c) **Victorian Civil and Administrative Tribunal Act 1998** and regulations and rules made under that Act.\n\nSch. 3 cl. 14 inserted by No. 76/2012 s. 18.\n\n\t14 State Taxation and Other Acts Amendment Act 2012\n\n(1) Section 61, as in force immediately before the commencement day, continues to apply in relation to land tax paid in respect of the 2012 tax year.\n\n(2) Section 98, as amended by section 16 of the **State Taxation and Other Acts Amendment Act 2012**, applies on and after the commencement day irrespective of whether the lease or other arrangement under which the lessee or occupier occupies the land was entered into or made before, on or after that day.\n\n(3) In this clause—\n\n***commencement day*** means the day on which Part 2 of the **State Taxation and Other Acts Amendment Act 2012** comes into operation.\n\nSch. 3 cl. 15 inserted by No. 40/2014 s. 26.\n\n\t15 Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014\n\n(1) Grandfathered land that was exempt under section 65 or 68 for the 2014 tax year does not cease to be exempt under either of those sections for the 2015 tax year or subsequent tax years only because it is no longer outside greater Melbourne.\n\n(2) Subclause (1) does not apply, or ceases to apply (as the case requires), if any of the following occurs after the relevant day—\n\n(a) the land is subdivided;\n\n(b) the land is disposed of;\n\n(c) the owner of the land acquires other land that—\n\n(i) is contiguous with the grandfathered land or separated from the grandfathered land only by a road, railway or other similar area across or around which movement is reasonably possible; and\n\n(ii) is wholly or partly in greater Melbourne within the meaning of section 64(1) as amended by the amending Act or would be wholly or partly in greater Melbourne within the meaning of that section as amended by the amending Act if Division 3 of Part 4 of the amending Act had come into operation before the acquisition.\n\n(3) To avoid doubt, land is not disposed of or acquired for the purpose of subclause (2) if ownership of the land vests in a joint tenant on the death of another joint tenant of the land.\n\n***acquire*** means acquire by way of settlement, grant, assignment, transfer or conveyance;\n\n***amending Act*** means the **Building a Better** **Victoria (State Tax and Other Legislation Amendment) Act 2014**;\n\n***commencement day*** means the day after the day on which the amending Act receives the Royal Assent;\n\n***dispose of*** means dispose of by way of settlement, grant, assignment, transfer or conveyance;\n\n***grandfathered land*** means land or part of land that, on the relevant day, was outside greater Melbourne within the meaning of section 64(1) as in force on that day but on and after the commencement day is in greater Melbourne within the meaning of section 64(1) as amended by the amending Act;\n\n***relevant day*** means the day on which the motion for the second reading of the Bill for the amending Act was moved in the Legislative Assembly.\n\nSch. 3 cl. 16 inserted by No. 28/2017 s. 67.\n\n\t16 State Taxation Acts Amendment Act 2017\n\n(1) For the purposes of section 34C(1), for the 2018 tax year residential land referred to in section 34B(1) is taken to be not vacant for the period beginning on 1 January 2017 and ending on 30 April 2017.\n\n(2) Subclause (3) applies to land that, on 1 January 2018, is residential land referred to in section 34B(2) because a residence is being constructed or renovated on it.\n\n(3) For the purposes of section 34C(2), the construction or renovation of a residence on land is taken to have commenced on 31 December 2017 if a building permit for that construction or renovation was issued on or before 31 December 2017.\n\nSch. 3 cl. 17 inserted by No. 46/2019 s. 23.\n\n\t17 State Taxation Acts Further Amendment Act 2019\n\n(1) Subclause (2) applies to land that, on 1 January 2020, is residential land referred to in section 34B(2A).\n\n(2) For the purposes of section 34C(2A), the residence on the land is taken to have been uninhabitable from 31 December 2019.\n\nSch. 3 cl. 18 inserted by No. 47/2020 s. 61.\n\n\t18 State Taxation Acts Amendment Act 2020\n\n(1) Section 56(5), as in force immediately before the commencement day, continues to apply in relation to the 2021 tax year.\n\n(2) Section 96, as in force immediately before the commencement day, continues to apply on and after that day in relation to any special land tax not paid before that day.\n\n(3) On and after the commencement day, section 96(4) applies to a certificate issued under section 105 before its repeal as if the certificate were issued under section 95AA of the **Taxation Administration Act 1997**.\n\n(4) An application for a certificate under section 105 that was pending before the commencement day is taken, on and after that day, to be an application for a certificate under section 95AA of the **Taxation Administration Act 1997**.\n\n(5) In this clause—\n\n***commencement day*** means the day on which the **State Taxation Acts Amendment Act 2020** comes into operation.\n\nSch. 3 cl. 19 inserted by No. 23/2022 s. 26.\n\n\t19 State Taxation and Treasury Legislation Amendment Act 2022\n\n(1) Section 61, as in force immediately before the commencement day, continues to apply to an owner who was assessed for land tax in respect of land if a construction or renovation of a residence on land is completed before the commencement day.\n\nSection 61, as in force immediately before the commencement day, provides that owners who have paid land tax are entitled to refunds in certain circumstances once a construction or renovation of a residence is completed.\n\n(2) Section 78A, as amended by the amending Act, applies, and is taken always to have applied, in respect of the 2020 and 2021 tax years.\n\n(3) A taxpayer is entitled to a refund of any land tax paid in respect of the 2020 or 2021 tax years that is not payable because of subclause (2).\n\n***amending Act*** means the **State Taxation and Treasury Legislation Amendment Act 2022**;\n\n***commencement day*** means the day on which Part 5 of the amending Act comes into operation.\n\nSch. 3 cl. 20 inserted by No. 23/2022 s. 26.\n\n","sortOrder":231},{"sectionNumber":"20","sectionType":"section","heading":"Temporary arrangements—unoccupied land subsequently used as principal place of residence","content":"\t20 Temporary arrangements—unoccupied land subsequently used as principal place of residence\n\n(1) Land is exempt land in respect of an applicable year if—\n\n(a) before the commencement day, a residence was being constructed or renovated on the land; and\n\n(b) the works finish date for the construction or renovation did not occur before the commencement day; and\n\n(c) the Commissioner is satisfied of the matters set out in section 61(1)(a) to (e).\n\n(2) Subclause (1) does not apply for an applicable year that is 5 years or more after the year in which the works start date occurred.\n\n(3) To obtain an exemption under subclause (1), an owner must—\n\n(b) give the Commissioner any information the Commissioner requests for the purposes of enabling the Commissioner to determine whether the land is exempt under that subclause.\n\n(4) If the Commissioner is satisfied as to the matters set out in section 61(1)(a) to (e) with respect to only part of the land—\n\n(5) Section 61A applies to an owner of land who makes an application under subclause (3) as if the reference to section 61 were a reference to subclause (1).\n\n(6) Sections 61B, 61C, 61D, 61E and 61F apply to the owner of land that is exempt under subclause (1) as if each reference to section 61 were a reference to subclause (1).\n\n(7) Sections 39A, 39B, 55A and 61G apply in respect of land that is exempt land under subclause (1) as if each reference to section 61 in those sections were a reference to subclause (1).\n\n(8) This clause applies to land or part of land whether or not there has been a change in the legal description of the land or part of the land.\n\n(9) In this clause—\n\n***amending Act*** means the **State Taxation and Treasury Legislation Amendment Act 2022**;\n\n***applicable tax year*** means any of the following tax years—\n\n(a) the 2019 tax year;\n\n(b) the 2020 tax year;\n\n(c) the 2021 tax year;\n\n(d) the 2022 tax year;\n\n***commencement day*** means the day on which Part 5 of the amending Act comes into operation;\n\n***works finish date*** has the same meaning as in section 52(1).\n\nSch. 3 cl. 21 inserted by No. 38/2023 s. 30.\n\n\t21 State Taxation Acts and Other Acts Amendment Act 2023\n\n(1) For the purposes of section 34C(2), the date of commencement of the construction or renovation of a residence on land is taken to be 31 December 2023 if—\n\n(a) the land is not within a specified geographic area within the meaning of section 34D, as in force immediately before its repeal by the amending Act; and\n\n(b) on 31 December 2023 the land was residential land within the meaning of section 34B(2).\n\n(2) For the purposes of section 34C(2A), the date on which a residence on land became uninhabitable is taken to be 31 December 2023 if—\n\n(a) the land is not within a specified geographic area within the meaning of section 34D, as in force immediately before its repeal by the amending Act; and\n\n(b) on 31 December 2023 the land was residential land within the meaning of section 34B(2A).\n\n(3) In this clause—\n\n***amending Act*** means the **State Taxation Acts and Other Acts Amendment Act 2023**.\n\nSch. 3 cl. 22 inserted by No. 24/2025 s. 25.\n\n\t22 State Taxation Acts Amendment Act 2025\n\nIf a dwelling in a BTR development is rented under a residential rental agreement entered into before 1 January 2026 in accordance with section 70F as in force before 1 January 2026, the dwelling is, for the period of that agreement, taken to be rented under a residential rental agreement in accordance with section 70F.\n\nSch. 3 cl. 23 inserted by No. 48/2025 s. 40.\n\n\t23 State Taxation Further Amendment Act 2025\n\n(1) The definition of ***alpine resort*** in section 3(1), as amended by Part 6 of the **State Taxation Further Amendment Act 2025**, applies, and is taken always to have applied, in respect of the 2025 tax year.\n\n(2) A taxpayer is entitled to a refund of any vacant residential land tax paid in respect of the 2025 tax year that is not payable because of subclause (1).\n\n(3) An application made to the Board before the commencement day under section 91 as in force immediately before that day is, on and after that day, taken to be an application made to the Commissioner under section 91 if—\n\n(a) the application is not determined before that day under section 93 as in force immediately before that day; and\n\n(b) the land tax assessed for the applicant taxpayer for or in the tax year to which the application relates does not exceed $5000.\n\n***Board*** has the same meaning as in Part 5;\n\n***commencement day*** means the day on which Division 4 of Part 6 of the **State Taxation Further Amendment Act 2025** comes into operation.\n\nEndnotes\n\n1 General information\n\nSee [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.\n\n*Minister's second reading speech—*\n\n*Legislative Assembly: 8 September 2005*\n\n*Legislative Council: 20 October 2005*\n\nThe long title for the Bill for this Act was \"to re-enact and modernise the law relating to land tax, to repeal the **Land Tax Act 1958**, to amend the **Taxation Administration Act 1997** and other Acts and for other purposes.\"\n\nThe **Land Tax Act 2005** was assented to on 29 November 2005 and came into operation on 1 January 2006: section 2.\n\nINTERPRETATION OF LEGISLATION ACT 1984 (ILA)\n\nStyle changes\n\nSection 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.\n\nReferences to ILA s. 39B\n\nSidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression \"(1)\" at the beginning of the original section or clause.\n\nInterpretation\n\nAs from 1 January 2001, amendments to section 36 of the ILA have the following effects:\n\n• Headings\n\nAll headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A).\n\n• Examples, diagrams or notes\n\nAll examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A).\n\n• Punctuation\n\nAll punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B).\n\n• Provision numbers\n\nAll provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C).\n\n• Location of \"legislative items\"\n\nA \"legislative item\" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B.\n\n• Other material\n\nAny explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act.  \nSee section 36(3)(3D)(3E).\n\n2 Table of Amendments\n\nThis publication incorporates amendments made to the **Land Tax Act 2005** by Acts and subordinate instruments.\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n**Duties and Land Tax Acts (Amendment) Act 2005, No. 85/2005**\n\n| Assent Date: | 29.11.05 |\n| Commencement Date: | Ss 22–31 on 1.1.06: s. 2(3) |\n\n**Land Tax Act 2005, No. 88/2005**\n\n| Assent Date: | 29.11.05 |\n| Commencement Date: | Sch. 3 cl. 9(2) inserted on 1.1.06 by No. 85/2005 s. 31: s. 2(3) |\n| Note: | Sch. 3 cl. 9(2) provided that Sch. 3 cl. 9 expired on 31.12.07 |\n\n**Disability Act 2006, No. 23/2006**\n\n| Assent Date: | 16.5.06 |\n| Commencement Date: | S. 245 on 1.7.07: s. 2(3) |\n\n**State Taxation (Reductions and Concessions) Act 2006, No. 38/2006**\n\n| Assent Date: | 20.6.06 |\n| Commencement Date: | Ss 8, 9 on 21.6.06: s. 2 |\n\n**Mineral Resources Development (Sustainable Development) Act 2006, No. 63/2006**\n\n| Assent Date: | 29.8.06 |\n| Commencement Date: | S. 61(Sch. item 20) on 30.8.06: s. 2(1) |\n\n**State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006**\n\n| Assent Date: | 10.10.06 |\n| Commencement Date: | Ss 12, 13 on 1.7.06: s. 2(3); ss 8–11 on 11.10.06: s. 2(1) |\n\n**Water (Governance) Act 2006, No. 85/2006**\n\n| Assent Date: | 17.10.06 |\n| Commencement Date: | S. 173(Sch. 1 item 3) on 1.7.07: s. 2(3) |\n\n**State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007**\n\n| Assent Date: | 12.6.07 |\n| Commencement Date: | S. 6(1)(3) on 1.5.07: s. 2(2); ss 7, 8 on 13.6.07: s. 2(1); s. 6(2) on 1.1.08: s. 2(4) |\n\n**Payroll Tax Act 2007, No. 26/2007**\n\n| Assent Date: | 26.6.07 |\n| Commencement Date: | S. 112 on 1.7.07: s. 2(1) |\n\n**Statute Law Revision Act 2007, No. 28/2007**\n\n| Assent Date: | 26.6.07 |\n| Commencement Date: | S. 3(Sch. item 37) on 27.6.07: s. 2(1) |\n\n**State Taxation and Accident Compensation Acts Amendment Act 2007, No. 68/2007**\n\n| Assent Date: | 11.12.07 |\n| Commencement Date: | Ss 8–20 on 12.12.07: s. 2 |\n\n**Relationships Act 2008, No. 12/2008**\n\n| Assent Date: | 15.4.08 |\n| Commencement Date: | S. 73(1)(Sch. 1 item 34) on 1.12.08: s. 2(2) |\n\n**State Taxation Acts Amendment Act 2008, No. 31/2008**\n\n| Assent Date: | 17.6.08 |\n| Commencement Date: | Ss 17(1), 18, 19 on 18.6.08: s. 2(1); s. 17(2) on 1.1.09: s. 2(4) |\n\n**Public Health and Wellbeing Act 2008, No. 46/2008**\n\n| Assent Date: | 2.9.08 |\n| Commencement Date: | S. 279 on 1.1.10: s. 2(2) |\n\n**Health Services Legislation Amendment Act 2008, No. 79/2008**\n\n| Assent Date: | 11.12.08 |\n| Commencement Date: | S. 18 on 31.3.09: Government Gazette 19.2.09 p. 328 |\n\n**Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009**\n\n| Assent Date: | 10.2.09 |\n| Commencement Date: | S. 37(Sch. 1 item 16) on 1.12.09: s. 2(2) |\n\n**State Taxation Acts Amendment Act 2009, No. 37/2009**\n\n| Assent Date: | 30.6.09 |\n| Commencement Date: | S. 14 on 1.1.06: s. 2(3) |\n\n**State Taxation Acts Further Amendment Act 2009, No. 83/2009**\n\n| Assent Date: | 8.12.09 |\n| Commencement Date: | Ss 4, 5 on 1.1.06: s. 2(3); ss 6–14 on 9.12.09: s. 2(4) |\n\n**Valuation of Land Amendment Act 2009, No. 94/2009**\n\n| Assent Date: | 15.12.09 |\n| Commencement Date: | S. 33 on 1.5.10: s. 2(2) |\n\n**State Taxation Acts Amendment Act 2010, No. 36/2010**\n\n| Assent Date: | 15.6.10 |\n| Commencement Date: | S. 12 on 1.1.11: s. 2(3) |\n\n**Supported Residential Services (Private Proprietors) Act 2010, No. 49/2010**\n\n| Assent Date: | 24.8.10 |\n| Commencement Date: | S. 230 on 1.7.12: s. 2(2) |\n\n**Victorian Urban Development Authority Amendment (Urban Renewal Authority Victoria) Act 2011, No. 35/2011**\n\n| Assent Date: | 5.7.11 |\n| Commencement Date: | S. 19 on 25.10.11: Special Gazette (No. 342) 25.10.11 p. 1 |\n\n**State Taxation Acts Further Amendment Act 2011, No. 69/2011**\n\n| Assent Date: | 29.11.11 |\n| Commencement Date: | Ss 27–36 on 30.11.11: s. 2(1) |\n\n**State Taxation and Other Acts Amendment Act 2012, No. 76/2012**\n\n| Assent Date: | 4.12.12 |\n| Commencement Date: | Ss 3–18 on 5.12.12: s. 2(1) |\n\n**State Taxation and Financial Legislation Amendment Act 2013, No. 69/2013**\n\n| Assent Date: | 19.11.13 |\n| Commencement Date: | Ss 14–16 on 20.11.13: s. 2(1) |\n\n**Mental Health Act 2014, No. 26/2014**\n\n| Assent Date: | 8.4.14 |\n| Commencement Date: | S. 455(Sch. item 19) on 1.7.14: s. 2(1) |\n\n**Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014**\n\n| Assent Date: | 17.6.14 |\n| Commencement Date: | S. 18 on 12.12.07: s. 2(2); ss 13–17, 19–26 on 18.6.14: s. 2(1); ss 27, 28 on 1.12.14: s. 2(6) |\n\n**State Taxation Acts Amendment Act 2015, No. 26/2015**\n\n| Assent Date: | 29.6.15 |\n| Commencement Date: | Ss 25–38 on 30.6.15: s. 2(1) |\n\n**State Taxation and Other Acts Amendment Act 2016, No. 40/2016**\n\n| *Assent Date:* | 28.6.16 |\n| *Commencement Date:* | Ss 18, 19, 21–30 on 29.6.16: s. 2(1); s. 20 on 1.1.17: s. 2(3) |\n\n**State Taxation Acts Further Amendment Act 2016, No. 66/2016**\n\n| *Assent Date:* | 15.11.16 |\n| *Commencement Date:* | Ss 3–5 on 1.1.17: s. 2(2) |\n\n**Urban Renewal Authority Victoria Amendment (Development Victoria) Act 2017, No. 10/2017**\n\n| Assent Date: | 27.3.17 |\n| Commencement Date: | S. 35 on 1.4.17: Special Gazette (No. 94) 27.3.17 p. 1 |\n\n**State Taxation Acts Amendment Act 2017, No. 28/2017**\n\n| *Assent Date:* | 27.6.17 |\n| *Commencement Date:* | Ss 50–67 on 1.1.18: s. 2(4) |\n\n**State Taxation Acts Further Amendment Act 2017, No. 67/2017**\n\n| *Assent Date:* | 19.12.17 |\n| *Commencement Date:* | Ss 10–25, 76, 77 on 20.12.17: s. 2(4) |\n\n**State Taxation Acts Amendment Act 2018, No. 22/2018**\n\n| *Assent Date:* | 13.6.18 |\n| *Commencement Date:* | S. 25 on 1.1.18: s. 2(2) |\n\n**Disability Service Safeguards Act 2018, No. 38/2018** (as amended by No. 19/2019)\n\n| *Assent Date:* | 28.8.18 |\n| *Commencement Date:* | Ss 315, 316 on 1.7.19: Special Gazette (No. 254) 25.6.19 p. 1 |\n\n**Guardianship and Administration Act 2019, No. 13/2019**\n\n| Assent Date: | 4.6.19 |\n| Commencement Date: | S. 221(Sch. 1 item 26) on 1.3.20: s. 2(2) |\n\n**State Taxation Acts Amendment Act 2019, No. 17/2019**\n\n| *Assent Date:* | 18.6.19 |\n| *Commencement Date:* | Ss 35–46 on 19.6.19: s. 2(1) |\n\n**State Taxation Acts Further Amendment Act 2019, No. 46/2019**\n\n| Assent Date: | 19.11.19 |\n| Commencement Date: | Ss 15−27, 29 on 20.11.19: s. 2(1) |\n\n**Local Government Act 2020, No. 9/2020**\n\n| *Assent Date:* | 24.3.20 |\n| *Commencement Date:* | S. 390(Sch. 1 item 60) on 6.4.20: Special Gazette (No. 150) 24.3.20 p. 1 |\n\n**State Taxation Acts Amendment Act 2020, No. 47/2020**\n\n| *Assent Date:* | 15.12.20 |\n| *Commencement Date:* | Ss 37–61 on 16.12.20: s. 2 |\n\n**State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021**\n\n| *Assent Date:* | 16.6.21 |\n| *Commencement Date:* | Ss 20, 25–37 on 1.7.21: s. 2(1) |\n\n**Social Services Regulation Act 2021, No. 37/2021** (as amended by No. 40/2022)\n\n| *Assent Date:* | 21.9.21 |\n| *Commencement Date:* | S. 395 on 1.7.24: s. 2(2) |\n\n**Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021**\n\n| *Assent Date:* | 30.11.21 |\n| *Commencement Date:* | Ss 55–64 on 1.12.21: s. 2(1) |\n\n**State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022**\n\n| *Assent Date:* | 15.6.22 |\n| *Commencement Date:* | Ss 17–21, 23–26 on 1.7.22: s. 2(2) |\n\n**Mental Health and Wellbeing Act 2022, No. 39/2022**\n\n| *Assent Date:* | 6.9.22 |\n| *Commencement Date:* | S. 843 on 1.9.23: s. 2(2) |\n\n**Residential Tenancies, Housing and Social Services Regulation Amendment (Administration and Other Matters) Act 2022, No. 40/2022**\n\n| *Assent Date:* | 6.9.22 |\n| *Commencement Date:* | S. 8 on 20.6.23: s. 2(4) |\n\n**Disability and Social Services Regulation Amendment Act 2023, No. 9/2023**\n\n| *Assent Date:* | 23.5.23 |\n| *Commencement Date:* | S. 258 on 1.7.24: s. 2(3) |\n\n**State Taxation Acts Amendment Act 2023, No. 18/2023**\n\n| *Assent Date:* | 27.6.23 |\n| *Commencement Date:* | Ss 25–55 on 28.6.23: s. 2(3) |\n\n**State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023** (as amended by Nos 22/2024, 50/2024)\n\n| *Assent Date:* | 12.12.23 |\n| *Commencement Date:* | Ss 47, 48 on 13.12.23: s. 2(1); ss 37–46 on 1.1.24: s. 2(2); ss 25–30 on 1.1.25: s. 2(3); ss 31–36 on 1.1.26: s. 2(4) |\n\n**State Taxation Amendment Act 2024, No. 22/2024** (as amended by No. 50/2024)\n\n| *Assent Date:* | 4.6.24 |\n| *Commencement Date:* | Ss 6–11 on 1.1.24: s. 2(3); ss 12, 13 on 1.1.25: s. 2(5); s. 14 on 1.1.26: s. 2(6) |\n\n**State Taxation Further Amendment Act 2024, No. 50/2024**\n\n| *Assent Date:* | 3.12.24 |\n| *Commencement Date:* | Ss 38, 42, 96 on 4.12.24: s. 2(1); ss 37, 39–41 on 1.1.25: s. 2(2) |\n\n**Help to Buy (Commonwealth Powers) Act 2025, No. 10/2025**\n\n| *Assent Date:* | 8.4.25 |\n| *Commencement Date:* | S. 16 on 25.6.25: Special Gazette (No. 322) 24.6.25 p. 1 |\n\n**Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025**\n\n| *Assent Date:* | 27.5.25 |\n| *Commencement Date:* | S. 22(3) on 1.7.25: s. 2 |\n\n**State Taxation Acts Amendment Act 2025, No. 24/2025**\n\n| *Assent Date:* | 24.6.25 |\n| *Commencement Date:* | Ss 16–18 on 25.6.25: s. 2(1); ss 19–25 on 1.1.26: s. 2(3) |\n\n**State Taxation Further Amendment Act 2025, No. 48/2025**\n\n| *Assent Date:* | 25.11.25 |\n| *Commencement Date:* | Ss 33, 34, 36–40 on 26.11.25: s. 2(2); ss 30–32, 35 on 1.1.26: s. 2(3) |\n\n–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––\n\n3 Explanatory details\n\nNo entries at date of publication.","sortOrder":232}],"analysis":{"kimi_summary":{"_metrics":{"completionTokens":1141},"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 2005 purpose of modernising land tax. Major scope expansions include: (1) 2017 introduction of vacant residential land tax as a housing supply policy tool; (2) 2015-2023 progressive tightening of absentee owner surcharges targeting foreign investment; (3) 2021 build-to-rent provisions creating a new tax concession regime with 15-year compliance obligations; (4) 2023-2024 COVID-19 debt temporary surcharge adding new rate structures; (5) 2025 temporary residence land exemption. The Act has evolved from a straightforward property tax into a complex instrument for housing policy, foreign investment regulation, and economic recovery."},"complexity_factors":["Extensive defined terms section with 80+ definitions including nested concepts like 'absentee beneficiary', 'absentee controlling interest', and 'chain of trusts'","Multiple parallel tax regimes (general land tax, vacant residential land tax, BTR special land tax, transmission easement tax) with different bases and rates","Elaborate trust taxation rules spanning Divisions 2A, 2AB, and 2AC with different treatment for fixed trusts, unit trusts, discretionary trusts, excluded trusts, and absentee trusts","Complex formulas for calculating absentee proportions in chains of trusts (section 46IAA with multi-step calculations)","Progressive rate tables in Schedule 1 with 6-8 brackets that change by year (2006-2034+) and different tables for general rates, trust surcharges, and absentee surcharges","Numerous cross-references to other Acts (Taxation Administration Act 1997, Valuation of Land Act 1960, Duties Act 2000, Corporations Act, etc.)","Conditional exemptions with multiple eligibility requirements (e.g., primary production land in urban zones requires specific owner types, business tests, and family engagement)","Anti-avoidance provisions (Division 4 of Part 6) with broad definitions of 'tax avoidance scheme' and Commissioner discretion","Transitional provisions in Schedule 3 preserving old Act rules and capping mechanisms","Recent amendments adding temporary residence exemptions (2025) and COVID-19 debt surcharge calculations (2024-2033)"],"plain_english_summary":"**What this law does:**\n\nThis is Victoria's **Land Tax Act 2005**, which imposes an annual tax on land ownership in Victoria. It replaced an older 1958 Act and has been heavily amended over time.\n\n**Who pays land tax?**\n\nGenerally, **anyone who owns land in Victoria** that isn't exempt. The tax applies to:\n- Freehold landowners\n- People with long-term leases or certain Crown land licences\n- Trustees holding land on trust (with special rules)\n- Mortgagees in possession\n- Certain purchasers under contracts\n\n**How is it calculated?**\n\nLand tax is based on the **taxable value** of land (usually the *site value* from council valuations, or *capital improved value* for vacant residential land tax). The tax uses a **progressive rate structure** — the more land you own, the higher percentage you pay on the value above each threshold.\n\n**Key special taxes and surcharges:**\n\n- **Trust surcharge** — extra tax when land is held in certain trusts (designed to prevent tax avoidance through trust structures)\n- **Absentee owner surcharge** — additional tax for foreign owners (natural persons absent from Australia 6+ months, foreign corporations, or trustees of absentee trusts)\n- **Vacant residential land tax** — a separate tax (1-3%) on residential land left empty for more than 6 months, designed to encourage housing supply\n- **Build-to-rent (BTR) special land tax** — a clawback tax if developers who received tax concessions for rental housing projects fail to meet 15-year commitments\n\n**Main exemptions:**\n\n- **Principal place of residence** — your main home is exempt (with rules for temporary absences, construction periods, and joint ownership)\n- **Primary production land** — farmland, with different rules inside and outside Melbourne's urban growth boundary\n- **Charitable, health, and community housing** — land used by charities, hospitals, aged care, social housing, emergency housing\n- **Build-to-rent developments** — 50% land tax reduction for eligible large rental projects\n- **Temporary residence land** — new exemption for low-value land with caravans/temporary dwellings (from 2025)\n\n**Complex trust rules:**\n\nThe Act contains elaborate provisions for different trust types:\n- **Fixed trusts** — beneficiaries can be taxed directly if interests are notified\n- **Unit trusts** — unitholders can be taxed directly if holdings are notified  \n- **Discretionary trusts** — higher surcharge rates apply; nominations of beneficiaries can reduce tax\n- **Absentee trusts** — special surcharge calculations for chains of trusts with foreign beneficiaries\n\n**Why it matters:**\n\nLand tax is a significant cost for property investors and a key tool for Victoria's housing policy. The vacant residential tax and BTR provisions show how the tax is being used to influence housing supply and affordability. The absentee owner rules target foreign investment, while the trust provisions aim to prevent tax minimisation through complex ownership structures."},"summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The Act has evolved substantially beyond its original 2005 scope. Notable expansions include the introduction of an absentee owner surcharge (targeting foreign and non-resident landowners), increased scrutiny of trust structures, and adjustments to exemption thresholds and rates. These additions have broadened the Act's reach and complexity well beyond the core land tax framework that was originally enacted."},"complexity_factors":["Multiple layered exemption categories, each with their own qualifying conditions and evidence requirements","Special surcharge rules for absentee owners and foreign persons, adding an extra calculation layer","Complex treatment of land held in trusts (discretionary, unit, fixed) with different tax consequences for each structure","Progressive rate structure requiring aggregation of all Victorian landholdings across different ownership types","Interaction with federal tax laws (e.g., GST, income tax) and other Victorian statutes (e.g., Valuation of Land Act)","Objection, review, and appeal pathways involving the State Revenue Office, Victorian Civil and Administrative Tribunal (VCAT), and courts","Provisions dealing with grouped ownership, related persons, and nominees that require careful factual analysis","Frequent legislative amendments since 2005 creating version-history complexity and retrospective issues"],"plain_english_summary":"## Land Tax Act 2005 (Victoria)\n\nThis Act governs **land tax** in Victoria — an annual tax that property owners pay to the state government based on the value of land they own.\n\n### Who does this affect?\n- **Property owners** in Victoria, particularly those who own investment properties, holiday homes, or commercial land\n- **Your primary home (principal place of residence) is generally exempt** — meaning most owner-occupiers won't pay land tax\n- Landlords, property investors, developers, and businesses owning land are the primary payers\n\n### What does it do?\n- Sets out **who must pay** land tax and who is exempt\n- Establishes **how land is valued** for tax purposes\n- Defines **exemptions** (e.g., your main home, primary production land, charitable organisations)\n- Sets out **how and when** land tax is assessed and collected by the State Revenue Office (SRO)\n- Provides rules for **objecting or appealing** if you disagree with your assessment\n\n### Why does it matter?\n- Land tax can be a **significant ongoing cost** for property investors — rates increase progressively as the total value of your landholdings rises\n- Getting the **exemptions right** is critical — failing to claim an exemption you're entitled to costs you money; wrongly claiming one can result in penalties\n- The rules around **trusts and companies** owning land are particularly complex and can result in higher tax rates\n- Changes to land tax rules (such as the absentee owner surcharge) can significantly affect foreign investors and Australians living overseas"},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"Originally enacted in 2005 to modernise the Land Tax Act 1958, the Act has been substantially expanded by numerous amendments. It now includes entirely new taxes (vacant residential land tax, BTR special land tax), additional surcharges (absentee owner and trust surcharges), and a broader range of exemptions and concessions. The original purpose was to simplify and re-enact existing law, but it has grown into a multi-layered tax system addressing housing policy, foreign investment, and revenue generation."},"complexity_factors":["Over 180 definitions in the interpretation section, many referencing other Acts.","Multiple separate tax types: general land tax, vacant residential land tax, BTR special land tax, absentee owner surcharge, trust surcharges.","Heavily nested conditions for exemptions and concessions, especially for trusts and absentee owners.","Cross-references between sections and schedules, e.g., rates in Schedule 1 with multiple tables for different years and categories.","Complex formulas for calculating absentee proportions in chains of trusts (Schedule 1A).","Transitional provisions spanning several years with grandfathering rules.","Anti-avoidance provisions with broad discretion for the Commissioner."],"plain_english_summary":"This is Victoria's main law for taxing land ownership. It imposes an annual tax on most land in Victoria, calculated on the site value (land value without buildings) as of a set date. The tax applies to owners—individuals, companies, trusts, and other entities—and the rate increases with the total value of all taxable land a person owns. \n\nThe law also adds extra charges in specific situations:\n- **Absentee owner surcharge**: Higher rates for owners who are not Australian citizens or residents and are absent from Australia for extended periods.\n- **Vacant residential land tax**: An additional tax on residential land that remains unoccupied for more than six months in a year, aimed at encouraging housing use.\n- **Build-to-rent concessions**: Reduced tax for large rental developments that meet requirements like long-term leases and a minimum 15-year commitment.\n- **Trust surcharges**: Higher rates for land held in trusts, with options to notify the tax office about beneficiaries to obtain lower rates.\n\nThe law provides many exemptions, including for:\n- Principal places of residence (your home).\n- Primary production land (farms).\n- Charities, sporting clubs, and other non-profit organisations.\n- Certain housing (rooming houses, retirement villages, social housing).\n- Land owned by governments or public authorities.\n\nIt also allows for hardship relief and prevents landlords from passing the tax on to residential tenants. The tax is a first charge on the land, meaning it must be paid before other debts if the land is sold."}},"importantCases":[],"_links":{"self":"/api/acts/land-tax-act-2005","history":"/api/acts/land-tax-act-2005/history","analysis":"/api/acts/land-tax-act-2005/analysis","conflicts":"/api/acts/land-tax-act-2005/conflicts","importantCases":"/api/acts/land-tax-act-2005/important-cases","documents":"/api/acts/land-tax-act-2005/documents"}}