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In January 2020, the Victorian Government announced a range of tax relief measures for people and businesses affected by bushfires.

Tax/duty Situation Measures
Land tax Property destroyed or substantially damaged. Zero 2020 land tax for affected property.
Property affected but not destroyed or substantially damaged. Relief from 2020 land tax for affected property considered on a case-by-case basis.
Property used to provide free accommodation to people displaced by bushfires.

Zero 2021 land tax for property used to provide free accommodation for over six months.

Reduced 2021 land tax for property used to provide free accommodation for more than one month and less than six months (calculated proportionately).

Land transfer (stamp) duty Purchase of replacement home because home destroyed in bushfires.

Relief of up to $55,000 in land transfer duty (stamp duty) on a replacement home, equivalent to the duty on a $1 million home.

For replacement homes valued above $1 million, the duty relief is capped at $55,000 and the balance of the duty will be payable.

Relief also applies to the purchase of vacant land on which a replacement home is built.

People have four years to claim this relief.

Purchase of commercial or industrial property in the following local government areas and alpine resort areas: East Gippsland, Mansfield, Wellington, Wangaratta, Towong, Alpine, Mount Buller Alpine Resort, Mount Hotham Alpine Resort, Mount Stirling Alpine Resort and Falls Creek Alpine Resort (state of disaster area).

A 50% concession on land transfer duty (stamp duty) applies to contracts of sale entered into on or after 27 January 2020 for the purchase of commercial or industrial property in the state of disaster area. 

There is no limit to the number of times a person can claim this relief. 

Note, this concession for the state of disaster area applies for contracts of sale entered into on or after 27 January 2020 and before 1 January 2021. For contracts of sale entered into on or after 1 January 2021, the 50% duty concession on commercial and industrial property is  available across all of Regional Victoria.

Motor vehicle duty Purchase of a replacement Victorian registered motor vehicle by a person because vehicle was destroyed in a Victorian or interstate bushfire.

Relief of up to $2100 per vehicle on up to two motor vehicles, including farm vehicles.

For replacement vehicles valued above $50,000, the motor vehicle duty relief is capped at $2100 and the balance of the duty will be payable.

This relief must be claimed before 1 April 2022. More information is available on the VicRoads website.

This relief does not apply to companies.

Purchase of more than two replacement Victorian registered motor vehicles by a person because more than two vehicles were destroyed in Victorian or interstate bushfires.

Relief applies on two motor vehicles (see above). Relief for additional vehicles to be considered on a case-by-case basis.

More information is available on the VicRoads website.

Payroll tax ‘Regional employer’ whose principal place of business is located in the following local government areas and alpine resort areas: East Gippsland, Mansfield, Wellington, Wangaratta, Towong, Alpine, Mount Buller Alpine Resort, Mount Hotham Alpine Resort, Mount Stirling Alpine Resort and Falls Creek Alpine Resort (state of disaster area).

Payroll tax for regional employers whose principal place of business is located in the state of disaster area applies at the reduced rate of 1.2125%. 

Note, this concession is available from 1 July 2019 to 30 June 2021.

From 1 July 2021, the reduced rate of 1.2125% applies to all regional employers.
 

Employer affected by bushfires but not eligible for automatic relief (see above). Relief considered on a case-by-case basis.

If you want to discuss these measures, call us on 13 21 61.

Last modified: 2 February 2022

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