Acts
Our website contains links to all Acts and Regulations relevant to the legislation we administer.
Back To Work Act 2015
This Act establishes the Back to Work Scheme for the purpose of providing relief to employers for 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 for a smaller category of unemployed people who were employed on or before 30 June 2020. The Back to Work Scheme closed in March 2024.
Business Franchise (Petroleum Products) Act 1979
This Act established 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.
Commercial Passenger Vehicle Industry Act 2017
This Act introduced a commercial passenger vehicle service levy from 1 July 2018. The State Revenue Office has general administration of Part 11 of the Act. The 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, on policies of insurance, and the sale of livestock.
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 and Home Buyer Schemes Act 2000
This Act provides for the payment of a grant to eligible first home buyers. 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. Between 1 July 2017 and 30 June 2021, there was an increased $20,000 payment for first home buyers who bought or built their new home valued up to $750,000 in regional Victoria. This Act also enables the State Revenue Office to administer home buyer schemes such as the Victorian Homebuyer Fund.
Gambling Taxation Act 2023
Wagering and betting tax
This Act provides for the point-of-consumption wagering and betting tax. The wagering and betting tax is a tax on net wagering revenue exceeding $1,000,000 in a financial year, derived from all wagering and betting activity by customers located in Victoria. The tax rate was 10% for the 2023–24 year. Wagering and betting operators, no matter where they are based, are required to register and lodge monthly returns with the State Revenue Office. The State Revenue Office has general administration of Part 6A of Chapter 4 of the Act relating to wagering and betting tax.
Keno tax
This Act also provides for the point of consumption keno tax. The keno tax is payable by keno operators and is calculated at 24.24% of the monthly net keno revenue generated from customers located in Victoria. Keno operators, no matter where they are based, are required to register and lodge monthly returns with the State Revenue Office. The State Revenue Office has general administration of Part 4A of Chapter 6A of the Act relating to keno tax.
Casino tax
The Act implements new arrangements for casino taxes payable by the Victorian casino operator. It transfers responsibility for casino taxation from the Victorian Gambling and Casino Control Commission to the Commissioner and the State Revenue Office from 1 July 2023. It also provides for the imposition and collection of casino tax, the community benefit levy and additional casino taxes payable by the Victorian casino operator.
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. From the 2024 land tax year, as part of the COVID Debt Repayment Plan, a temporary land tax surcharge will apply to landholdings above $50,000. The surcharge will apply for 10 years for the 2024 to 2033 land tax years. 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, is 4% from the 2024 tax year.
A vacant residential land tax applies to homes in inner and middle Melbourne that were vacant for more than 6 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 administers the liquor subsidy scheme through powers delegated by the Treasurer.
Livestock Disease Control Act 1994 (livestock duty)
Part 6 of the Act outlines the livestock duty and record keeping requirements for 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 at a rate of 4.85% on wages paid by employers with an annual Australian payroll greater than the threshold amount. The payroll tax threshold for the 2023–24 financial year was $700,000. A lower payroll tax rate of 1.2125% was available for wages paid by eligible regional employers for the 2023–24 financial year.
This Act also provides for the mental health and wellbeing surcharge from 1 January 2022 and the COVID-19 debt temporary payroll tax surcharge from 1 July 2023 until 30 June 2033. Both surcharges apply to wages paid in Victoria by employers with national payrolls over $10 million a year.
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 2023–24 financial year was $1,207,000.
Taxation Administration Act 1997
This Act provides for the administration, collection and enforcement of taxation laws and the reciprocal enforcement of recognised laws. This Act also provides statutory authority for the Commissioner to give effect to emergency tax relief measures at the direction of the Treasurer, as announced by the Victorian Government.
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 and establishes mechanisms to identify and locate the rightful owners of unclaimed money. Businesses and trusts operating in Victoria are required to lodge unclaimed money with the State Revenue Office, which administers the lodgements as well as the claims made by legal owners.
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.
Windfall Gains Tax Act 2021
This Act introduces a new windfall gains tax from 1 July 2023, which applies to all land rezoned by a planning scheme amendment resulting in a value uplift to the land of more than $100,000.
Regulations
- First Home Owner Grant Regulations 2021
- First Home Owner Grant and Home Buyer Schemes Regulations 2021
- Land Tax Regulations 2015
- Taxation Administration Regulations 2017
- Unclaimed Money Regulations 2019
Amending legislation
- State Taxation Acts and Other Acts Amendment Act 2023
- State Taxation Amendment Act 2024
- Commercial and Industrial Property Tax Reform Act 2024