Land Tax Temporary Absence Provisions

What is it?

Everyone who owns land in Victoria is automatically registered for land tax. Only a small percentage of these owners receive an assessment for land tax because the property you live in as your principal place of residence is exempt.

It is quite common for land owners to move away from their principal place of residence to a different location for a period of time. One reason is that the owner may have to move to a residential care facility, hospital or to reside with a carer because they have lost the ability to live independently and require full time care.

In these situations, the principal place of residence exemption can continue on the property even though the owner isn’t living there. This exemption is applicable when the care receiver needs to leave their property to live with the care giver.

Further and Information and Apply

For a basic summary 
https://www.sro.vic.gov.au/videos/land-tax-temporary-absence-provisions

For detailed information and to apply

https://www.sro.vic.gov.au/node/1513