20Temporary arrangements—unoccupied land subsequently used as principal place of residence

20 Temporary arrangements—unoccupied land subsequently used as principal place of residence (1) Land is exempt land in respect of an applicable year if— (a) before the commencement day, a residence was being constructed or renovated on the land; and (b) the works finish date for the construction or renovation did not occur before the commencement day; and (c) the Commissioner is satisfied of the matters set out in section 61(1)(a) to (e). (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. (3) To obtain an exemption under subclause (1), an owner must— (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. (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— (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). (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). (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). (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. (9) In this clause— ***amending Act*** means the **State Taxation and Treasury Legislation Amendment Act 2022**; ***applicable tax year*** means any of the following tax years— (a) the 2019 tax year; (b) the 2020 tax year; (c) the 2021 tax year; (d) the 2022 tax year; ***commencement day*** means the day on which Part 5 of the amending Act comes into operation; ***works finish date*** has the same meaning as in section 52(1). Sch. 3 cl. 21 inserted by No. 38/2023 s. 30. 21 State Taxation Acts and Other Acts Amendment Act 2023 (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— (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 (b) on 31 December 2023 the land was residential land within the meaning of section 34B(2). (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— (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 (b) on 31 December 2023 the land was residential land within the meaning of section 34B(2A). (3) In this clause— ***amending Act*** means the **State Taxation Acts and Other Acts Amendment Act 2023**. Sch. 3 cl. 22 inserted by No. 24/2025 s. 25. 22 State Taxation Acts Amendment Act 2025 If 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. Sch. 3 cl. 23 inserted by No. 48/2025 s. 40. 23 State Taxation Further Amendment Act 2025 (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. (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). (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— (a) the application is not determined before that day under section 93 as in force immediately before that day; and (b) the land tax assessed for the applicant taxpayer for or in the tax year to which the application relates does not exceed $5000. ***Board*** has the same meaning as in Part 5; ***commencement day*** means the day on which Division 4 of Part 6 of the **State Taxation Further Amendment Act 2025** comes into operation. Endnotes 1 General information See [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. *Minister's second reading speech—* *Legislative Assembly: 8 September 2005* *Legislative Council: 20 October 2005* The 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." The **Land Tax Act 2005** was assented to on 29 November 2005 and came into operation on 1 January 2006: section 2. INTERPRETATION OF LEGISLATION ACT 1984 (ILA) Style changes Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act. References to ILA s. 39B Sidenotes 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. Interpretation As from 1 January 2001, amendments to section 36 of the ILA have the following effects: • Headings All 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). • Examples, diagrams or notes All 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). • Punctuation All 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). • Provision numbers All 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). • Location of "legislative items" A "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. • Other material Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act. See section 36(3)(3D)(3E). 2 Table of Amendments This publication incorporates amendments made to the **Land Tax Act 2005** by Acts and subordinate instruments. ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– **Duties and Land Tax Acts (Amendment) Act 2005, No. 85/2005** | Assent Date: | 29.11.05 | | Commencement Date: | Ss 22–31 on 1.1.06: s. 2(3) | **Land Tax Act 2005, No. 88/2005** | Assent Date: | 29.11.05 | | Commencement Date: | Sch. 3 cl. 9(2) inserted on 1.1.06 by No. 85/2005 s. 31: s. 2(3) | | Note: | Sch. 3 cl. 9(2) provided that Sch. 3 cl. 9 expired on 31.12.07 | **Disability Act 2006, No. 23/2006** | Assent Date: | 16.5.06 | | Commencement Date: | S. 245 on 1.7.07: s. 2(3) | **State Taxation (Reductions and Concessions) Act 2006, No. 38/2006** | Assent Date: | 20.6.06 | | Commencement Date: | Ss 8, 9 on 21.6.06: s. 2 | **Mineral Resources Development (Sustainable Development) Act 2006, No. 63/2006** | Assent Date: | 29.8.06 | | Commencement Date: | S. 61(Sch. item 20) on 30.8.06: s. 2(1) | **State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006** | Assent Date: | 10.10.06 | | Commencement Date: | Ss 12, 13 on 1.7.06: s. 2(3); ss 8–11 on 11.10.06: s. 2(1) | **Water (Governance) Act 2006, No. 85/2006** | Assent Date: | 17.10.06 | | Commencement Date: | S. 173(Sch. 1 item 3) on 1.7.07: s. 2(3) | **State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007** | Assent Date: | 12.6.07 | | 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) | **Payroll Tax Act 2007, No. 26/2007** | Assent Date: | 26.6.07 | | Commencement Date: | S. 112 on 1.7.07: s. 2(1) | **Statute Law Revision Act 2007, No. 28/2007** | Assent Date: | 26.6.07 | | Commencement Date: | S. 3(Sch. item 37) on 27.6.07: s. 2(1) | **State Taxation and Accident Compensation Acts Amendment Act 2007, No. 68/2007** | Assent Date: | 11.12.07 | | Commencement Date: | Ss 8–20 on 12.12.07: s. 2 | **Relationships Act 2008, No. 12/2008** | Assent Date: | 15.4.08 | | Commencement Date: | S. 73(1)(Sch. 1 item 34) on 1.12.08: s. 2(2) | **State Taxation Acts Amendment Act 2008, No. 31/2008** | Assent Date: | 17.6.08 | | Commencement Date: | Ss 17(1), 18, 19 on 18.6.08: s. 2(1); s. 17(2) on 1.1.09: s. 2(4) | **Public Health and Wellbeing Act 2008, No. 46/2008** | Assent Date: | 2.9.08 | | Commencement Date: | S. 279 on 1.1.10: s. 2(2) | **Health Services Legislation Amendment Act 2008, No. 79/2008** | Assent Date: | 11.12.08 | | Commencement Date: | S. 18 on 31.3.09: Government Gazette 19.2.09 p. 328 | **Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009** | Assent Date: | 10.2.09 | | Commencement Date: | S. 37(Sch. 1 item 16) on 1.12.09: s. 2(2) | **State Taxation Acts Amendment Act 2009, No. 37/2009** | Assent Date: | 30.6.09 | | Commencement Date: | S. 14 on 1.1.06: s. 2(3) | **State Taxation Acts Further Amendment Act 2009, No. 83/2009** | Assent Date: | 8.12.09 | | Commencement Date: | Ss 4, 5 on 1.1.06: s. 2(3); ss 6–14 on 9.12.09: s. 2(4) | **Valuation of Land Amendment Act 2009, No. 94/2009** | Assent Date: | 15.12.09 | | Commencement Date: | S. 33 on 1.5.10: s. 2(2) | **State Taxation Acts Amendment Act 2010, No. 36/2010** | Assent Date: | 15.6.10 | | Commencement Date: | S. 12 on 1.1.11: s. 2(3) | **Supported Residential Services (Private Proprietors) Act 2010, No. 49/2010** | Assent Date: | 24.8.10 | | Commencement Date: | S. 230 on 1.7.12: s. 2(2) | **Victorian Urban Development Authority Amendment (Urban Renewal Authority Victoria) Act 2011, No. 35/2011** | Assent Date: | 5.7.11 | | Commencement Date: | S. 19 on 25.10.11: Special Gazette (No. 342) 25.10.11 p. 1 | **State Taxation Acts Further Amendment Act 2011, No. 69/2011** | Assent Date: | 29.11.11 | | Commencement Date: | Ss 27–36 on 30.11.11: s. 2(1) | **State Taxation and Other Acts Amendment Act 2012, No. 76/2012** | Assent Date: | 4.12.12 | | Commencement Date: | Ss 3–18 on 5.12.12: s. 2(1) | **State Taxation and Financial Legislation Amendment Act 2013, No. 69/2013** | Assent Date: | 19.11.13 | | Commencement Date: | Ss 14–16 on 20.11.13: s. 2(1) | **Mental Health Act 2014, No. 26/2014** | Assent Date: | 8.4.14 | | Commencement Date: | S. 455(Sch. item 19) on 1.7.14: s. 2(1) | **Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014** | Assent Date: | 17.6.14 | | 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) | **State Taxation Acts Amendment Act 2015, No. 26/2015** | Assent Date: | 29.6.15 | | Commencement Date: | Ss 25–38 on 30.6.15: s. 2(1) | **State Taxation and Other Acts Amendment Act 2016, No. 40/2016** | *Assent Date:* | 28.6.16 | | *Commencement Date:* | Ss 18, 19, 21–30 on 29.6.16: s. 2(1); s. 20 on 1.1.17: s. 2(3) | **State Taxation Acts Further Amendment Act 2016, No. 66/2016** | *Assent Date:* | 15.11.16 | | *Commencement Date:* | Ss 3–5 on 1.1.17: s. 2(2) | **Urban Renewal Authority Victoria Amendment (Development Victoria) Act 2017, No. 10/2017** | Assent Date: | 27.3.17 | | Commencement Date: | S. 35 on 1.4.17: Special Gazette (No. 94) 27.3.17 p. 1 | **State Taxation Acts Amendment Act 2017, No. 28/2017** | *Assent Date:* | 27.6.17 | | *Commencement Date:* | Ss 50–67 on 1.1.18: s. 2(4) | **State Taxation Acts Further Amendment Act 2017, No. 67/2017** | *Assent Date:* | 19.12.17 | | *Commencement Date:* | Ss 10–25, 76, 77 on 20.12.17: s. 2(4) | **State Taxation Acts Amendment Act 2018, No. 22/2018** | *Assent Date:* | 13.6.18 | | *Commencement Date:* | S. 25 on 1.1.18: s. 2(2) | **Disability Service Safeguards Act 2018, No. 38/2018** (as amended by No. 19/2019) | *Assent Date:* | 28.8.18 | | *Commencement Date:* | Ss 315, 316 on 1.7.19: Special Gazette (No. 254) 25.6.19 p. 1 | **Guardianship and Administration Act 2019, No. 13/2019** | Assent Date: | 4.6.19 | | Commencement Date: | S. 221(Sch. 1 item 26) on 1.3.20: s. 2(2) | **State Taxation Acts Amendment Act 2019, No. 17/2019** | *Assent Date:* | 18.6.19 | | *Commencement Date:* | Ss 35–46 on 19.6.19: s. 2(1) | **State Taxation Acts Further Amendment Act 2019, No. 46/2019** | Assent Date: | 19.11.19 | | Commencement Date: | Ss 15−27, 29 on 20.11.19: s. 2(1) | **Local Government Act 2020, No. 9/2020** | *Assent Date:* | 24.3.20 | | *Commencement Date:* | S. 390(Sch. 1 item 60) on 6.4.20: Special Gazette (No. 150) 24.3.20 p. 1 | **State Taxation Acts Amendment Act 2020, No. 47/2020** | *Assent Date:* | 15.12.20 | | *Commencement Date:* | Ss 37–61 on 16.12.20: s. 2 | **State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021** | *Assent Date:* | 16.6.21 | | *Commencement Date:* | Ss 20, 25–37 on 1.7.21: s. 2(1) | **Social Services Regulation Act 2021, No. 37/2021** (as amended by No. 40/2022) | *Assent Date:* | 21.9.21 | | *Commencement Date:* | S. 395 on 1.7.24: s. 2(2) | **Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021** | *Assent Date:* | 30.11.21 | | *Commencement Date:* | Ss 55–64 on 1.12.21: s. 2(1) | **State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022** | *Assent Date:* | 15.6.22 | | *Commencement Date:* | Ss 17–21, 23–26 on 1.7.22: s. 2(2) | **Mental Health and Wellbeing Act 2022, No. 39/2022** | *Assent Date:* | 6.9.22 | | *Commencement Date:* | S. 843 on 1.9.23: s. 2(2) | **Residential Tenancies, Housing and Social Services Regulation Amendment (Administration and Other Matters) Act 2022, No. 40/2022** | *Assent Date:* | 6.9.22 | | *Commencement Date:* | S. 8 on 20.6.23: s. 2(4) | **Disability and Social Services Regulation Amendment Act 2023, No. 9/2023** | *Assent Date:* | 23.5.23 | | *Commencement Date:* | S. 258 on 1.7.24: s. 2(3) | **State Taxation Acts Amendment Act 2023, No. 18/2023** | *Assent Date:* | 27.6.23 | | *Commencement Date:* | Ss 25–55 on 28.6.23: s. 2(3) | **State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023** (as amended by Nos 22/2024, 50/2024) | *Assent Date:* | 12.12.23 | | *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) | **State Taxation Amendment Act 2024, No. 22/2024** (as amended by No. 50/2024) | *Assent Date:* | 4.6.24 | | *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) | **State Taxation Further Amendment Act 2024, No. 50/2024** | *Assent Date:* | 3.12.24 | | *Commencement Date:* | Ss 38, 42, 96 on 4.12.24: s. 2(1); ss 37, 39–41 on 1.1.25: s. 2(2) | **Help to Buy (Commonwealth Powers) Act 2025, No. 10/2025** | *Assent Date:* | 8.4.25 | | *Commencement Date:* | S. 16 on 25.6.25: Special Gazette (No. 322) 24.6.25 p. 1 | **Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025** | *Assent Date:* | 27.5.25 | | *Commencement Date:* | S. 22(3) on 1.7.25: s. 2 | **State Taxation Acts Amendment Act 2025, No. 24/2025** | *Assent Date:* | 24.6.25 | | *Commencement Date:* | Ss 16–18 on 25.6.25: s. 2(1); ss 19–25 on 1.1.26: s. 2(3) | **State Taxation Further Amendment Act 2025, No. 48/2025** | *Assent Date:* | 25.11.25 | | *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) | ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 3 Explanatory details No entries at date of publication.