Land Tax Exemption Application (Principal Place of Residence / Primary Production)

Issuing authority

State Revenue Offices — SRO Victoria; Revenue NSW; Queensland Revenue Office (QRO); RevenueSA; WA State Revenue; SRO Tasmania

Official source

How to apply

1. Determine which exemption applies: Principal Place of Residence (PPR) — the property is your main home; or Primary Production — the land is used for farming or agricultural business
2. Check whether your state auto-applies the exemption (VIC: PPR exemption may be auto-applied after lodging a Notice of Acquisition, but not always; NSW: not auto-applied — you must lodge a land tax return) or requires an active application
3. VIC: Log in to My Land Tax (sro.vic.gov.au) → from 'Manage property' select 'Apply for a principal place of residence exemption' or 'Apply for a primary production land exemption' → answer eligibility questions → upload supporting documents
4. NSW: Log in to Land Tax Online (digital.revenue.nsw.gov.au) → update your land tax details → declare the property as your PPR → provide supporting documents (utility bills in your name, home and contents insurance, removalist invoices — council rates alone are not accepted)
5. Gather required evidence: move-in date, proof of continuous occupation (utility bills, insurance policy, electoral roll), and for primary production, evidence of business activity and income
6. Submit your application before the state deadline — NSW deadline is 31 March or the due date on your assessment notice; VIC: as soon as possible before the land tax year assessment
7. Track your application status (VIC: via My Land Tax 'Track submissions'; NSW: via Land Tax Online notifications)
8. If your circumstances change (e.g. you move out, rent the property, or the land use changes) notify the relevant SRO promptly to avoid retrospective land tax liability and penalties

Related topics

Related forms

• Swimming Pool Safety Certificate / Pool Barrier Compliance Certificate (QLD Form 23 / NSW + VIC council pool inspection)Form 23 (QLD); Form 36 (QLD — Notice of No Pool Safety Certificate)
• VIC Vendor Statement (Section 32) — Sale of Land Act 1962Section 32 (Sale of Land Act 1962)
• Transfer of Land / Transfer of Real Property — Electronic Lodgement via PEXA (All States)VIC: Transfer of Land (Transfer of Land Act 1958); NSW: Transfer (Conveyancing Act 1919); QLD: Transfer (Land Title Act 1994) — all lodged electronically via PEXA or Sympli
• Discharge of Mortgage05DM (NSW paper form; all states now primarily electronic via PEXA)
• Priority Notice (Lodgement of Interest)No paper form number — electronic only via PEXA/Sympli; QLD extension form: PNE