Form: Land Tax: Coronavirus land tax relief - commercial tenant details
What is the purpose of this form?
The Victorian Government has announced a package to assist landlords and tenants impacted by coronavirus (COVID-19).
Landlords and tenants are expected to negotiate a rent reduction consistent with the support package announced on 15 April 2020 and in good faith. Guidance about what good faith negotiations entail is available on the Consumer Affairs Victoria website and the Victorian Small Business Commission website.
Landlords who provide tenants impacted by coronavirus with rent relief may be eligible for a 25% reduction on the property’s 2020 land tax. Completing this form will enable your landlord to claim a reduction on the property you lease.
For your landlord to be eligible for land tax relief, the State Revenue Office needs to be satisfied that:
- Your business’s ability to pay rent for the property has been affected by coronavirus.
If you operate a licensed pub, club or restaurant under a general, full club or on-premises liquor licence on the property:
- Your business's annual turnover for the property is less than $50 million.
- Your business's annual turnover for the property has reduced by at least 30% since March 2020.
If you do not operate a licensed pub, club or restaurant under a general, full club or on-premises liquor licence on the property:
- Your business’s annual turnover is less than $50 million.
- Your business is eligible for and participating in the Australian Government’s JobKeeper Payment.
More information on coronavirus land tax relief is available on the State Revenue Office’s website.
Who can complete this form?
This form should be completed by a commercial tenant who is seeking or has received rent relief from their landlord due to coronavirus.
Landlords must not complete this form.
Where do I lodge this form?
Once you have completed this form online, you need to send it to your landlord. You can download a copy, or email a copy to yourself, which you can then email to your landlord, or send it to them directly by entering their email address on the final page, titled 'Form complete'.
Before you start, review our SmartForm tips as they will help you complete the form.
Service Provided By
State Revenue Office - Victoria