LVC Deferrals

Billing and payment

Once a lessee has entered into a deferral arrangement with the Commissioner for ACT Revenue, the ACT Revenue Office will send updates electronically outlining the amount of the LVC plus any interest accrued to assist lessees with the management of the debt.

Lessees can make payment of the LVC and interest at any time after the deferral arrangement has commenced. However full payment must be made before a certificate of occupancy and use is issued, or before the end of a four year period from the date the lease is varied (whichever is earlier). Interest and potentially additional interest and penalty tax will accrue if full payment is not made by the due dates for payment.

The easiest way to pay the LVC is online via EFT.

A lessee can also arrange to pay by instalments by contacting