Acts
Our website contains links to all Acts and Regulations relevant to the legislation we administer.
Commercial and Industrial Property Tax Reform Act 2024
This Act implements a tax reform scheme that progressively abolishes land transfer duty and landholder duty for commercial and industrial land and replaces it with a commercial and industrial property tax from 1 July 2024.
Commercial Passenger Vehicle Industry Act 2017
This Act applies a commercial passenger vehicle service levy to every taxi and hire car trip, including ride share, originating in Victoria. The State Revenue Office collects and administers registrations for the levy.
Congestion Levy Act 2005
This Act provides for a levy on parking spaces in certain inner areas of Melbourne to reduce traffic congestion. The State Revenue Office collects and administers the levy.
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 motor vehicle registration, insurance policies and the sale of livestock. The State Revenue Office collects and administers duties imposed under the Act.
Emergency Services and Volunteers Fund Act 2012
This Act replaces the fire services property levy with the emergency services and volunteers fund from 1 July 2025. It applies an annual levy on land in Victoria to contribute to the funding of emergency services. The State Revenue Office receives the levy collected by councils and generally monitors the performance of councils in their capacity as collection agencies.
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 First Home Owner Grant is a $10,000 payment available to eligible first home buyers who buy or build their new home valued up to $750,000. Under the Act, the State Revenue Office also administers 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 revenue made from 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. The State Revenue Office administers the wagering and betting tax, including collecting the tax and managing compliance.
Keno tax
This Act also provides for the point-of-consumption keno tax. The tax is payable by keno operators based on the keno revenue 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 administers keno tax, including collecting the tax and managing compliance.
Casino tax
The Act requires the Victorian casino operator to pay casino tax and the community benefit levy. The State Revenue Office collects casino tax.
Land Tax Act 2005
This Act applies an annual tax on taxable land in Victoria as well as various surcharges that may apply, such as the COVID-19 debt temporary land tax surcharge and the absentee owner surcharge.
The Act also provides for vacant residential land tax (VRLT), which applies to homes vacant for more than 6 months in the preceding calendar year. From 1 January 2025, it applies to residential land anywhere in Victoria. Previously, it only applied to homes in inner and middle Melbourne.
The State Revenue Office collects and generally administers land tax and VRLT.
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.
Livestock Disease Control Act 1994 (livestock duty)
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 on wages paid by Victorian employers when their Victorian wage bill exceeds a certain threshold amount. 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. The State Revenue Office collects and administers payroll tax in Victoria.
Planning and Environment Act 1987
Growth areas infrastructure contribution (GAIC)
GAIC is a contribution on specified land in growth areas of metropolitan Melbourne to help fund essential infrastructure. The State Revenue Office collects and generally administers 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 levy is imposed for the privilege of making a leviable planning permit application and to support funding for the Metropolitan Planning Authority. The State Revenue Office collects and administers the MPL.
Short Stay Levy Act 2024
This Act introduces a levy on short stays in Victorian properties where a fee is charged from 1 January 2025. The State Revenue Office collects and generally administers the levy.
Taxation Administration Act 1997
This Act provides for the administration, collection and enforcement of taxation laws by the State Revenue Office and the reciprocal enforcement of recognised laws. This Act also provides statutory authority for the Commissioner of State Revenue to give effect to emergency tax relief measures at the direction of the Treasurer.
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 until money is claimed by its rightful owner. Businesses and trusts operating in Victoria are required to lodge unclaimed money with the State Revenue Office. The State Revenue Office administers lodgements as well as the claims made by legal owners.
Water Act 1989
This Act provides a water and sewerage rebate scheme for eligible community service organisations on the fixed service charge component of water bills issued by their water authority. 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 provides for a tax applying to land that increases in value by more than $100,000 as a result of a government rezoning decision. The State Revenue Office collects and administers windfall gains tax.
Regulations
- First Home Owner Grant and Home Buyer Schemes Regulations 2021
- Land Tax Regulations 2015
- Taxation Administration Regulations 2017
- Unclaimed Money Regulations 2019
Amending legislation
- Duties Amendment (More Homes) Act 2024
- State Taxation Further Amendment Act 2024
- State Taxation Acts Amendment Act 2025
- Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025