The Victorian Government has announced a range of tax measures to support businesses through Victoria’s State of Emergency, as part of a broader economic survival package to support business and jobs in response to COVID-19.
We will regularly update this page with new questions and answers, so check back to stay up to date.
Measure: Eligible businesses will have their payroll tax waived for the 2019-20 financial year.
What are the eligibility criteria?
Businesses with annual Victorian taxable wages up to $3 million will have their payroll tax for the 2019-20 financial year waived.
What about the tax I have already paid for the 2019-20 financial year?
We will directly contact eligible businesses in relation to reimbursement for payroll tax already paid in the financial year.
When will you start reimbursing businesses?
We will begin making reimbursements from 27 March 2020 and will endeavour to make all reimbursements as soon as possible.
Do I still need to lodge payroll tax returns?
Eligible businesses must continue to lodge returns but do not need to make further payments for this financial year.
Where can I get more information?
We will send eligible businesses more information about the administration of these relief measures.
Are there any measures to help me in the 2020-21 financial year?
Yes. Businesses with annual Victorian taxable wages up to $3 million can also defer paying payroll tax for the first quarter of the 2020-21 financial year until January 2021.
What if an employer is a member of a group?
The eligibility threshold applies to each employer, so any member of a group that pays Victorian taxable wages of less than $3 million per annum will be eligible for the relief.
Liquor licence fees
Measure: 2020 renewable liquor licence fees waived.
What if I have already paid my licence fee?
We will reimburse you, regardless of whether you paid your licence fee to us or the Victorian Commission for Gambling and Liquor Regulation.
What if I haven’t paid my fee yet?
Your 2020 renewable liquor licence fee will be waived.
Where can I get more information?
You can contact the Victorian Commission for Gambling and Liquor Regulation.
Measure: Eligible land owners can defer their 2020 land tax payment.
Who is eligible for a deferral?
Land owners that have at least one taxable non-residential property and total taxable landholdings below $1 million.
Non-residential property includes:
- Commercial property,
- Industrial property, and
- Vacant land (excluding residential vacant land).
How do I know if I am eligible?
We will directly contact all eligible taxpayers in relation to this measure. You do not need to do anything at this stage.
How long can I defer payment?
Your 2020 land tax payment can be deferred until after 1 January 2021 and will need to be paid in full by 31 March 2021.
What if I have already paid my 2020 land tax?
You can request a return of the tax paid. The tax will need to be paid in full by 31 March 2021.
We will contact all eligible land owners and provide further information, including about how to request the return of your payment. You do not need to do anything at this stage.
Does this measure apply to residential properties?
The measure applies to a land owner that owns at least one non-residential property and total taxable landholdings below $1 million. Eligible land owners can defer their entire assessment, which may include residential land.
How do I find my total taxable landholding?
Your property information, including your total taxable landholding, is available in My Land Tax, an online application that enables you to manage your land tax information quickly and easily.