Acts
Our website contains links to all Acts and Regulations relevant to the legislation we administer.
Business Franchise (Petroleum Products) Act 1979
This Act establishes a fund to support the construction and maintenance of Australian roads. Payment of subsidies to sellers of petrol or diesel fuel in Victoria has ceased.
Back to Work Act 2015
This Act establishes the Back to Work Scheme for the purpose of providing relief to employers in respect of the costs associated with hiring certain unemployed or retrenched workers. The Back to Work Scheme commenced on 1 July 2015. While the broader Back to Work Scheme was fully subscribed on 18 July 2016, additional support was still available to a smaller category of unemployed people.
Commercial Passenger Vehicle Industry Act 2017
This Act introduced a new commercial passenger vehicle levy from 1 July 2018. The State Revenue Office has general administration of Part 11 of the Act. A $1 levy applies to every taxi and hire car trip, including ride share, originating in Victoria.
Congestion Levy Act 2005
This Act introduced a levy on parking spaces in certain inner areas of Melbourne to reduce traffic congestion. The levy area was expanded with a new category from 1 January 2015 that is taxed at a concessional rate.
Duties Act 2000
This Act provides for duty to be paid on a range of property related transactions, including transfers of land and acquisitions of certain interests in certain land holding entities. An additional surcharge applies on transactions involving a foreign purchaser acquiring an interest in residential property.
This Act also provides for duty to be paid on the registration or transfer of registration of motor vehicles and on policies of insurance.
Fire Services Property Levy Act 2012
This Act introduced a levy on all land in Victoria unless exempted. The State Revenue Office has general administration of Part 4 of the Act. Its specific role is to receive the levy collected by councils and pay it to the State Government and to generally monitor the performance of councils in their capacity as collection agents.
First Home Owner Grant Act 2000
This Act provides for the payment of a grant to eligible first home buyers. Various additional payments for specific circumstances were introduced after 2000, most of which have now ceased.
The grant is a $10,000 payment available to eligible first home buyers who buy or build their new home valued up to $750,000. There is an increased $20,000 payment for first home buyers who buy or build their new home valued up to $750,000 in regional Victoria.
Gambling Regulation Act 2003
This Act provides for collecting a point of consumption wagering and betting tax from 1 January 2019. It is a tax, at a rate of 8%, on net wagering revenue exceeding $1,000,000 in a financial year derived from all wagering and betting activity by customers located in Victoria. Wagering and betting operators, no matter where they are based, are required to register and lodge monthly returns with the State Revenue Office.
Land Tax Act 2005
This Act applies an annual tax on the total unimproved value of all taxable land held by the taxpayer in Victoria. Tax is not payable on land that is exempt, such as land which has the person’s home, or primary production land. The absentee owner surcharge, which imposes a surcharge on the taxable land holdings of absentee owners, was 1.5% for the 2019 tax year.
From 1 January 2018, a vacant residential land tax applies to homes in inner and middle Melbourne that were vacant for more than six months in the preceding calendar year. This is an annual tax set at 1% of the capital improved value of the taxable land.
Liquor Control Reform Act 1998
Liquor subsidy
This Act provides for the payment of liquor subsidies to eligible Victorian liquor licensees. The State Revenue Office has general administration of the liquor subsidy payments under section 177 of this Act.
Livestock Disease Control Act 1994
Livestock duty
Part 6 of this Act outlines the livestock duty payable on the sale of cattle, sheep, goats or pigs (or their carcasses). The State Revenue Office collects and generally administers livestock duty.
Payroll Tax Act 2007
This Act provides for payroll tax to apply on wages paid by employers with an annual Australian payroll greater than the threshold amount. The payroll tax threshold for the 2018-19 financial year was increased by $25,000 to $650,000. A lower payroll tax rate of 2.425% was available for wages paid by eligible regional employers from 1 July 2018.
Planning and Environment Act 1987
Growth Areas Infrastructure Contribution (GAIC)
The GAIC is a contribution on specified land in growth areas of metropolitan Melbourne to assist in funding essential infrastructure. The State Revenue Office collects and generally administers the GAIC.
Melbourne Metropolitan Planning Levy (MPL)
The levy applies to applications for a planning permit made on or after 1 July 2015 to develop land in metropolitan Melbourne where the estimated cost of the development for which the permit is required is more than the current MPL threshold. The MPL threshold is adjusted by CPI on 1 July each year. The threshold amount for the 2018-19 financial year was $1,052,000.
Taxation Administration Act 1997
This Act provides a single set of provisions for collecting and administering payroll tax, duties, land tax, the congestion levy and the Growth Areas Infrastructure Contribution.
Taxation (Interest on Overpayments) Act 1986
This Act provides for the payment of interest in certain circumstances when an objection is resolved or after a decision of the Victorian Civil and Administrative Tribunal or the courts.
Unclaimed Money Act 2008
This Act provides for collecting and safeguarding unclaimed money by the State Revenue Office and establishes mechanisms to identify and locate the rightful owners of unclaimed money.
Water Act 1989
This Act provides a Water and Sewerage Rebate Scheme on the fixed service charge component of water bills issued by their Water Authority for eligible community service organisations. The State Revenue Office decides the eligibility of organisations and the predominant use of properties based on applications submitted and checked through water authorities.
Regulations
- First Home Owner Grant Regulations 2011
- Land Tax Regulations 2015
- Taxation Administration Regulations 2017
- Unclaimed Money Regulations 2009
- Unclaimed Money Regulations 2019
Amending legislation
- State Taxation Acts Amendment Act 2019
- Gambling Regulation Amendment (Wagering and Betting) Act 2018