Statutory notifications for the Vacant Residential Land Tax and the Absentee Owner Surcharge are due 15 January 2024. 

VICTORIAN VACANT RESIDENTIAL LAND TAX

You must notify the Victorian State Revenue Office if you own a residential property in inner and middle Melbourne that was vacant for more than six months in 2023. A residential property is deemed to be vacant if it is not the principal place of residence of the owner or a permitted occupant or used by a natural person under a lease or short-term letting arrangement. Various qualifications and exemptions apply. If you made a notification in a previous year, you only need to make a new notification if your circumstances have changed.

VICTORIAN ABSENTEE OWNER SURCHARGE

An absentee owner surcharge applies to Victorian land owned by an absentee individual, corporation, or trust. If you are an absentee owner, you must notify the Victorian State Revenue Office via the Absentee Owner Notification Portal.

NOTIFICATIONS DUE 15 JANUARY 2024

Notifications for vacant residential land tax and the absentee owner surcharge are due by 15 January 2024.

If you require any assistance with your land tax notifications, please contact Simon Aitken on 03 9286 8148.