Form: Trust form 15: Discretionary trust - Nomination of subsequent beneficiary


What is the purpose of this form?

This form allows a trustee of a discretionary trust to nominate a subsequent beneficiary (section 46F of the Land Tax Act 2005) to continue to avoid the surcharge imposed on land acquired before 1 January 2006 (‘pre-2006 land’).

This form may be used by a trustee of a discretionary trust that:

  • Owned land before 1 January 2006,
  • Notified the State Revenue Office (SRO) of land held on trust,
  • Has a nominated beneficiary in place, and
  • Wishes to notify of a subsequent beneficiary upon the death of the previous nominated beneficiary or the revocation of their nomination.

Who can complete this form?

This form must be completed by the trustee or a representative of the trustee (e.g. agent, solicitor) of the discretionary trust.

This nomination takes effect for the tax year following the year in which the nomination is lodged.

How is this form lodged?

This form is completed and lodged online. When you have completed all relevant and mandatory information, please select submit. The information provided will then be forwarded electronically to the SRO and you will be directed to a receipt page. Please download and save a copy of the receipt from this page.

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State Revenue Office - Victoria