Form: Land Tax: Application for remission or postponement of payment of Land Tax due to Serious Financial Hardship


What is the purpose of this form?

If paying your land tax means you will suffer serious hardship, you can apply for hardship relief using this form. Relief is not automatically granted. If it is granted, your land tax payment will either be remitted in whole or in part, or be postponed.

What is serious hardship?

For an individual, serious hardship is where you have suffered such a loss, or you or your dependants are in such circumstances, that paying land tax would cause serious hardship.

For a company, serious hardship is where the holders of more than 60 per cent of the issued ordinary share capital of the company liable for land tax are in such circumstances that paying land tax would cause serious hardship.

Serious hardship means serious financial hardship, such that paying your land tax means you could not afford to provide the necessities of life for you and/or your dependents. Necessities include items such as food, clothing, medical supplies, accommodation and education for children.

Even if you are able to establish serious hardship, the outcome may be influenced by various other factors. These include, if you have a long history of not paying land tax or if relieving you of your land tax liability would not relieve your serious hardship.

Who can complete this form?

This form can be completed by the person(s) or a representative of a company to whom a land tax assessment has been issued and remains outstanding.

How do you lodge this form?

You complete and lodge this form online. Through this form, you can also upload any supporting documents. Once you have entered all relevant and mandatory information, you can submit and save a copy of your form. The information you provide will be electronically forwarded to the SRO.

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State Revenue Office - Victoria