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The Victorian Government has announced a range of tax relief measures - land tax relief, payroll tax relief, liquor licence fee relief and motor vehicle duty relief - in response to coronavirus (COVID-19).

Land tax relief

Two relief measures have been announced by the Victorian Government:

  1. Land tax deferral - announced on 21 March 2020.
  2. Land tax reduction (25%) for land subject to commercial and residential leases - announced on 15 April 2020.

1. Land tax deferral

This measure was announced on 21 March 2020.

Land owners due to pay 2020 land tax that own at least one non-residential property and have total taxable landholdings below $1 million are not required to pay their 2020 land tax assessment until 31 March 2021.

If you are eligible, we will notify you that your 2020 land tax assessment has been deferred for payment until, or before, 31 March 2021. You do not need to apply to get this deferral.

This measure means you still have to pay your assessment, but you have more time to do so.

If you also want to apply for the 25% land tax reduction, check the eligibility criteria below. You do need to apply for the 25% land tax reduction.

2. Land tax reduction (25%) for land subject to commercial and residential leases

This further measure - the Support to Landlords and Tenants package - was announced on 15 April 2020.

Landlords and tenants are encouraged to work together to provide tenants impacted by the coronavirus pandemic with rent relief consistent with the principles of that package. This includes taking into account the reduction in the income or turnover of the tenant as a result of coronavirus.

More information on the principles of the Support to Landlords and Tenants package for residential leases is available on the Consumer Affairs website and for commercial leases on the Small Business Commissioner website.

Commercial and residential landlords who provide tenants impacted by coronavirus with rent relief consistent with the principles of the Support to Landlords and Tenants package, or who are unable to secure a tenant because of coronavirus, may be eligible for a 25% reduction on the property’s 2020 land tax (exclusive of any absentee owner surcharge).

These landlords can also defer payment of the remainder of their 2020 land tax assessment on those properties until, or before, 31 March 2021.

To be eligible, commercial landlords must also provide a declaration from their tenant that the tenant meets the following further conditions:

We will not provide land tax relief if we determine that the rent relief provided by a landlord to a tenant is not genuine and is not consistent with the principles of the Support to Landlords and Tenants package.

Eligible residential and commercial landlords can apply for the land tax reduction through My Land Tax.

Apply for coronavirus land tax relief

Frequently asked questions

Payroll tax relief

Two relief measures have been announced by the Victorian Government:

  1. Payroll tax waived for eligible business - announced on 21 March 2020.
  2. Additional payments under the JobKeeper program are now exempt from payroll tax - announced on 5 May 2020.

1. Payroll tax waived for eligible businesses

This measure was announced on 21 March 2020.

Businesses with annual Victorian taxable wages up to $3 million will have their payroll tax for the 2019-20 financial year waived.

Eligible businesses must continue to lodge returns but do not need to make further payments for this financial year.

The State Revenue Office will directly contact eligible businesses in relation to an emergency tax relief refund of payroll tax already paid in the financial year.

These businesses can also defer paying payroll tax for the first quarter of the 2020-21 financial year.

More information about the administration of these relief measures will be sent directly to eligible businesses.

Claim a coronavirus payroll tax refund

Frequently asked questions

2. Additional payments under the JobKeeper program are now exempt from payroll tax


This further measure was announced on 5 May 2020.

To qualify for the Australian Government’s JobKeeper payments, employers must pay a minimum of $1500 a fortnight to eligible employees.

Any additional payments made to bridge the gap between an employee’s wage and the $1500 a fortnight required for the JobKeeper program are now exempt from payroll tax.

Frequently asked questions

Liquor licence fee relief

This measure was announced on 21 March 2020.

Businesses that have paid for a renewable liquor licence for 2020 will be reimbursed their licence fee and those yet to pay will have the fee waived.

The State Revenue Office will administer the reimbursement, regardless of whether the licence fee was paid to it or the Victorian Commission for Gambling and Liquor Regulation.

Frequently asked questions

Motor vehicle duty relief

This administrative change by the Commissioner of State Revenue was announced on 22 May 2020.

The Commissioner has temporarily adjusted the length of ownership rule associated with exemptions from motor vehicle duty available for licensed motor car traders for their demonstrator or service demonstrator vehicles.

More information

Victorian Government further assistance

Small businesses that have been highly impacted by shutdown restrictions can now apply for a one-off $10,000 grant from the Victorian Government's Business Support Fund. Applications are open until 1 June 2020. Visit business.vic.gov.au/businesssupportfund for more information.

For more information about the Victorian Government's Working for Victoria initiative, visit vic.gov.au/workingforvictoria.

Australian Government measures

The Australian Government has also announced an economic response to coronavirus, including initiatives to assist individuals and households, businesses, and to support the flow of credit.

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