LEGISLATION ADMINISTERED

 

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. Whilst the broader Back to Work Scheme was fully subscribed on 18 July 2016, additional support has been made available to a smaller category of unemployed people.

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. The foreign purchaser additional duty which imposes a surcharge on transactions involving a foreign purchaser acquiring an interest in residential property was increased to 7% on 1 July 2016. 

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 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 which imposes a surcharge on the taxable land holdings of absentee owners was increased to 1.5 per cent from 2017 tax year.

Liquor Control Reform Act 1998

Liquor Subsidy

This Act provides for the payment of liquor subsidies to eligible Victorian liquor licensees. The SRO 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 SRO 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 2016-17 financial year was increased by $25,000 to $575,000.

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 applies to applications for a planning permit made on or after 1 July 2015 to develop land in metropolitan Melbourne and 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 2016-17 financial year was $1,013,692.16.

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.

Water Act 1989

This Act provides a Water and Sewerage Rebate Scheme for eligible community service organisations on the fixed service charge component of their water bill issued by their Water Authority. The SRO decides the eligibility of organisations and predominant use of properties based on applications submitted and checked through water authorities.

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 2016

State Taxation Acts Amendment Act 2017