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notifications are due","2025-01-14T23:03:39.635Z","2025-01-14T23:04:38.064Z","2025-01-14T23:04:38.087Z",609187867,"74023558-38d3-44c0-af95-ed6c160fb665",{"_uid":441,"body":442,"title":434,"noindex":373,"ogimage":504,"snippet":506,"component":507,"tag_list":508},"eea32772-51ea-4b94-992c-0a120e59a0a4",[443],{"_uid":444,"content":445,"component":502,"bottom_spacing":503},"691d2e05-ecb5-47f9-be34-747b945717ac",{"type":446,"content":447},"doc",[448,473,477,481],{"type":449,"content":450},"paragraph",[451,454,459,461,465,467,471],{"text":452,"type":453},"This is a reminder that notifications for the vacant residential land tax (","text",{"text":455,"type":453,"marks":456},"VRLT",[457],{"type":458},"bold",{"text":460,"type":453},") and absentee owner surcharge (",{"text":462,"type":453,"marks":463},"AOS",[464],{"type":458},{"text":466,"type":453},") are due today ",{"text":468,"type":453,"marks":469},"(15 January 2024)",[470],{"type":458},{"text":472,"type":453},". Further, changes have been made to the VRLT.",{"type":449,"content":474},[475],{"text":476,"type":453},"The VRLT is a progressive rate based on the land and property values. It applies to residential land with an existing home on it that is vacant more than six months in the calendar year preceding the tax year, residential land with a home on it that has been under construction or renovation for two years or more, or residential land with a home on it that has been uninhabitable for two or more years. VRLT’s scope increased from 1 January 2025 under changes announced in December 2023. The changes the expansion of VRLT from inner and middle Melbourne to anywhere in Victoria. Certain exceptions still apply.",{"type":449,"content":478},[479],{"text":480,"type":453},"The AOS is a land tax that applies to absentee owners, including absentee individuals, absentee corporations, and absentee trusts. Generally, these are individuals, corporations, or trusts based outside of Australia without Australian citizenship or permanent residence, though specific distinctions apply to each. It is best practice to review the Treasurer’s guidelines if you seek clarification on AOS exemptions.",{"type":449,"content":482},[483,485,493],{"text":484,"type":453},"Information on the recent changes to the ",{"text":486,"type":453,"marks":487},"VRLT can be found on ",[488,492],{"type":489,"attrs":490},"link",{"href":491,"uuid":376,"anchor":376,"target":376,"linktype":46},"https:\u002F\u002Fwww.sro.vic.gov.au\u002Fpublications\u002Fchanges-state-taxes-december-2023",{"type":458},{"text":494,"type":453,"marks":495},"the SRO website.",[496,498,499],{"type":489,"attrs":497},{"href":491,"uuid":376,"anchor":376,"target":376,"linktype":46},{"type":458},{"type":500,"attrs":501},"textStyle",{"color":19},"TextContent","small",{"id":376,"alt":376,"name":19,"focus":376,"title":376,"source":376,"filename":19,"copyright":376,"fieldtype":370,"meta_data":505},{},"This is a reminder that notifications for the vacant residential land tax (VRLT) and absentee owner surcharge (AOS) are due today (15 January 2024). Further, changes have been made to the VRLT.","NewsDetail",[],"reminder-that-vrlt-and-aos-notifications-are-due","our-industry\u002Fnews\u002Freminder-that-vrlt-and-aos-notifications-are-due",-6950,376271414,"f6317525-848d-4b65-b711-5a816291c2c7",[],[],[]]