Acts
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.
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 transactions including transfers of land and acquisitions of certain interests in certain land holding entities. The foreign purchaser additional duty commenced on 1 July 2015 and imposes a surcharge on transactions involving a foreign person acquiring an interest in residential property.
Fire Services Property Levy Act 2012
This Act introduced a levy on all land in Victoria unless exempted. The SRO 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.
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 commenced on 1 January 2016 and imposes a surcharge on the taxable land holdings of absentee owners.
Payroll Tax Act 2007
This Act provides for payroll tax to apply on wages paid by employers with an annual Australian payroll greater than $550,000.
Taxation Administration Act 1997
This Act provides a single set of provisions for the collection and administration of 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 the collection and safeguarding of unclaimed money by the SRO and establishes mechanisms to identify and locate the rightful owners of unclaimed money.
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 the funding of essential infrastructure. The SRO collects and generally administers the GAIC.
Melbourne Metropolitan Planning Levy
The levy will be imposed as a prerequisite for the making of certain planning permit applications where the estimated cost of development is more than $1million (indexed to CPI) in metropolitan Melbourne from 1 July 2015.
Regulations
First Home Owner Grant Regulations 2011
Land Tax Regulations 2005
Land Tax Regulations 2015
Taxation Administration Regulations 2007
Unclaimed Money Regulations 2009
Amending legislation
State Taxation Acts Further Amendment Act 2015
State Taxation and Other Acts Amendment Act 2016