We believe most of our customers will pay the right tax at the right time if they understand their obligations. We provide comprehensive information and education to help customers know what they need to do and maximise voluntary compliance.
However, our expert investigative teams actively pursue people who avoid taxes or levies, or falsely claim grants, exemptions and concessions. These investigations can result in penalties and litigation, on top of recovering outstanding liabilities.
We conduct investigations, audits, data analysis and other research to detect non-compliance, and we are assisted by information from external agencies such as the Australian Taxation Office, WorkSafe Victoria and other Australian state and territory revenue offices.
In 2024–25, we assessed $888.74 million in liabilities from 13,412 cases.
Landholder acquisitions
The landholder provisions relate to acquisitions of interests (shares or units) in a company or unit trust scheme which has landholdings in Victoria of $1 million or more.
In the landholder area in 2024–25, we assessed $421.61 million from 633 completed matters, made up of:
- 303 acquisition statements
- 169 private ruling requests (81 on landholder transactions, 85 on lease transactions and 3 on change-in-beneficial-ownership transactions)
- 139 investigations (130 landholder investigations, 3 lease investigations and 6 change-in-beneficial-ownership investigations)
- 22 trust registration applications.
Investigations
We assessed $467.13 million from 12,779 completed investigations in 2024–25.
The 3 areas where most revenue was collected were land tax ($239.6 million), payroll tax ($139.4 million) and vacant residential land tax ($38.5 million).
We also investigated 677 reports from tip-offs via our website, phone or mail.
