Victorian Current Acts

LAND TAX ACT 2005 - SECT 34A

S. 34A(1) substituted by No. 38/2023 s. 26.

    (1)     Vacant residential land tax is imposed each year on taxable land in Victoria that is residential land which is vacant.

S. 34A(1A) inserted by No. 50/2024 s. 39.

    (1A)     Despite subsection (1), vacant residential land tax is not imposed on taxable land in an alpine resort.

    (2)     Vacant residential land tax is imposed in addition to any other land tax imposed under this Act.

Note

Certain taxable land is exempt from vacant residential land tax—see Division 9 of Part 4.

S. 34B inserted by No. 28/2017 s. 53.