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Timeline of significant events for the State Revenue Office Victoria

We also have information on taxes, duties and benefits that have been abolished.

Milestone Detail Source
2022 The Victorian Government introduces new point of consumption framework (with effect from 15 April 2022) for the taxation of keno under the Gambling Regulations Act 2003 Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021
2022 The Victorian Government introduces a mental health and wellbeing surcharge (with effect from 1 January 2022) whereby a payroll tax surcharge is payable when Australian wages exceed an annual/monthly threshold. The surcharge is a revenue mechanism to provide additional funding for Victoria’s mental health system.  State Taxation and Mental Health Acts Amendment Act 2021
2019 The Victorian Government introduces a wagering and betting tax (with effect from 1 January 2019) whereby wagering and betting entities are liable to pay the tax on their net wagering revenue from customers located in Victoria at the time of making a bet. The tax replaces several existing wagering and betting taxes which were previously administered by the Victorian Commission for Gambling and Liquor Regulation.  Gambling Regulation Amendment (Wagering and Betting) Act 2018
2018 The Victorian Government introduces a commercial passenger vehicle service levy (with effect from 1 July 2018) to apply to every taxi and hire car trip, including ride share, originating in Victoria. Commercial Passenger Vehicle Industry Act 2017
2018 The Victorian Government introduces a vacant residential land tax (with effect from from 1 January 2018) to apply to homes in inner and middle Melbourne that are vacant for more than six months in the preceding calendar year. State Taxation Acts Amendment Act 2017
2015 The Victorian Government introduces an absentee owner surcharge for land owners who do not ordinarily reside in Australia. This is in addition to any other land tax payable and commences from the 2016 land tax year. State Taxation Acts Amendment Act 2015
2015 The Victorian Government introduces a foreign purchaser additional duty for foreign purchasers who buy residential property in Victoria. The additional duty applies to contracts, transactions, agreements and arrangements entered into on or after 1 July 2015. State Taxation Acts Amendment Act 2015
2015 The Back to Work scheme commences from 1 July 2015. Back to Work Act 2015
2014 The Victorian Government passes legislation introducing a new metropolitan planning levy from 1 July 2015. The Levy will apply to planning permit applications in metropolitan Melbourne where the estimated cost of development exceeds $1,000,000. Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014
2014 Melbourne's congestion levy boundary is expanded to include a new category 2 levy area from 1 January 2015. State Taxation Legislation Amendment Act 2014
2014 Duty on life insurance abolished from 1 July 2014. Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014
2013 The congestion levy is extended to short stay car parking spaces within the central business district and inner Melbourne from 1 January 2014. State Tax Laws Amendment (Budget and Other Measures) Act 2014
2012 The Victorian Government passes legislation introducing a fire services property levy to fund the provision of fire services in Victoria from 1 July 2013. Fire Services Property Levy Act 2012
2012 The Victorian Government reformed the land rich duty provisions by adopting a landholder duty model from 1 July 2012. Duties Act 2000
2012 The First Home Bonus and Regional Bonus ceased to be payable for contracts entered into after 30 June 2012. First Home Owner Grant Act 2000
2010 The First Home Owner Boost ceased to apply for contracts entered into on or after 1 January 2010. First Home Owner Grant Act 2000
2010 The Victorian Government imposes a growth areas infrastructure contribution (GAIC), which is a one off financial contribution on certain land in the growth areas of metropolitan Melbourne. The GAIC is designed to aid State infrastructure in the growth areas. Planning and Environment Amendment (Growth Areas Infrastructure Contribution Bill 2009
2010 The Taxation (Reciprocal Powers) Act 1987 is repealed and reciprocal powers provisions re-enacted and modernised in the Taxation Administration Act 1997. State Taxation (Further Amendment) Act 2009 (Vic)
2009 The Commonwealth Government announces it will provide first home owners with an additional payment known as the First Home Owner Boost. The Victorian Government passes legislation to administer the new initiative on behalf of the Commonwealth. State Taxation Acts Further Amendment Bill 2008 (Vic)
2008 The law relating to unclaimed money is re-enacted and modernised. Unclaimed Money Act 2008 (Vic)
2007 The law relating to payroll tax is re-enacted, modernised and harmonised with payroll tax law in NSW. Payroll Tax Act 2007 (Vic)
2007 The Victorian Government decides to redirect funding petroleum subsidy funding to reductions in motor vehicle duty rates and the State Revenue Office ceases payment of the subsidy.  
2007 Hire of goods duty is abolished. State Taxation Acts (Taxation Reform Implementation) Act 2001 (Vic)
2005 The law relating to land tax is re-enacted and modernised. Land Tax Act 2005
2005 A congestion levy is imposed on long stay parking spaces in the central business district and inner Melbourne to reduce traffic congestion. Congestion Levy Act 2005 (Vic)
2005 Debits tax is abolished. State Taxation (General Amendment) Act 2005 (Vic)
2004 The Victorian Government passes legislation to introduce an additional payment for first home owners known as the First Home Owner Bonus. State Taxation Acts (Tax Reform) Bill 2004 (Vic)
2004 The State Revenue Office takes over administration of unclaimed money from the State Trustees.  
2004 Stamp duty on mortgages is abolished. State Taxation Acts (Taxation Reform Implementation) Act 2001 (Vic)
2002 Stamp duty on unquoted marketable securities is abolished. State Taxation Acts (Taxation Reform Implementation) Act 2001 (Vic)
2002 The State Revenue Office relocates many of its functions to a regional office in Ballarat.  
2001 Financial institutions duty and stamp duty on quoted marketable securities and non-residential leases is abolished. National Taxation Reform (Consequential Provisions) Act 2000 State Taxation Acts (Taxation Reform Implementation) Act 2001 (Vic)
2000 The State Revenue Office ceases paying subsidies for off-road diesel, because the national diesel fuel rebate scheme was expanded. National Taxation Reform (Consequential Provisions) Act 2000 (Vic)
2000 A national scheme is established for the payment of a First Home Owner Grant to encourage and assist first home ownership and to offset the effect of the GST on home ownership. First Home Owner Grant Act 2000 (Vic)
2000 The law on duties is re-enacted and modernised and the framework for administration and enforcement is transferred to the Taxation Administration Act 1997. Duties Act 2000 (Vic)
1999 The Inter Governmental Agreement on Federal Financial Relations is signed by the Commonwealth and the States, affirming their commitment to a new national taxation system including the elimination of a number of inefficient taxes including:
  • Financial Institutions Duty,
  • Stamp Duty on marketable securities,
  • Debits Tax
  • Stamp duty on non-real non-residential conveyances
  • Stamp duty on leases
  • Stamp duty on mortgages, bonds, debentures and other loan securities,
  • Stamp duty on credit arrangements, instalment purchase arrangements and rental arrangements,
  • Stamp duty on cheques, bills of exchange and promissory notes.
1998 The State Revenue Office begins determining eligibility and reimbursing water authorities for rebates payable to community services organisations on the fixed charge component of their water bills. The relevant legislation (Water Industry Act 1994 and Water Act 1989) is administered by the Water Authorities on behalf of the Department of Sustainability and Environment.  
1997 The Victorian Government passes legislation imposing a fixed licence fee on persons who sell, produce or distribute alcohol. The State Revenue Office collects the fee, but the relevant legislation (the Liquor Control Reform Act) is administered by the Department of Justice. Business Franchise Fees (Safety Net) Act 1997 (Vic)
1997 The High Court finds that NSW tobacco franchise fees are invalid under s.90 of the Australian Constitution. As a result the Victorian Government ceases collecting business franchise fees. The states and territories ask the Commonwealth to use its taxing powers to collect the revenue previously collected by the states and territories. It is agreed that this revenue will be passed back to the states and territories and any excess revenue (because in some instances the Commonwealth taxes were higher than the franchise fees they replaced) would be returned to the taxpayer via the payment subsidies. The State Revenue Office commences payment of petroleum subsidies on motor spirit sold for use within Victoria and diesel sold for on and off-road use in Victoria. It also commences the payment of liquor subsidies to suppliers and producers who are 'worse off' under the new taxing arrangements. Business Franchise Fees (Safety Net) Act 1997 (Vic)
1997 In line with most other jurisdictions, the Victorian Government passes legislation to make general provision for the administration and enforcement of the Payroll Tax Act 1971, Financial Institutions Duty Act 1982, and Debits Tax Act 1990. Previously each Act had its own separate administrative framework. Taxation Administration Act 1997.
1992 The Stamp Duties Office and State Taxation Office merge and the position of Commissioner of State Revenue created. Administrative Arrangements order No. 106
1990 The Victorian Government passes legislation to introduce debits tax after the Commonwealth passes responsibility for collecting debits tax to the states. Debits Tax Act 1990 (Vic)
1987 Victoria is the first state to enact legislation for the reciprocal enforcement of other states and territories taxation laws. Taxation (Reciprocal Powers) Act 1987 (Vic)
1984 Probate duty is abolished in respect to the estates of persons who die on or after 1 January 1984. Probate Duty Amendment Act 1983 (No.9986) (Vic)
1983 Gift duty is effectively removed from gifts made after 1 January 1983. Gift Duty (Amendment) Act 1981 (No. 9626) (Vic)
1982 Financial institutions duty is imposed on receipts by financial institutions. The imposition of FID is linked to the abolition of a number of existing stamp duties. Financial Institutions Duty Act 1982 (Vic)
1979 Business franchise fees are extended to the sale of petroleum. Business Franchise (Petroleum) Act 1979 (Vic)
1974 The Victorian Government commences regulating the sale of tobacco by prohibiting persons from selling it without a licence. In exchange for the licence an ad valorem fee is imposed known as a business franchise fee. The new fee is administered by the State Taxation Office. Business Franchise (Tobacco) Act 1974 (Vic)
1973 All entertainment taxes are abolished. Entertainment Tax Act 1973 (Vic)
1972 The Victorian Government enacts legislation imposing duty on gifts (including gifts and settlements of property) formerly imposed only under the Stamps Acts. Gift Duty Act 1971 (Vic)
1971 Victoria introduces payroll tax on wages after the Commonwealth cedes control of payroll tax to the states. Payroll Tax Act 1971 (Vic)
1970 The Tax Office within the Treasury became known as the State Taxation Office or State Tax Office.  
1962 The taxes on all classes of entertainment except horse racing or trotting are abolished. Entertainments (Partial Abolition) Act 1962 (Vic)
1961 The taxes on live artist entertainment and amateur sport are abolished. Entertainments Tax (Amendment) Act 1961 (Vic)
1958 The Victorian Government passes legislation consolidating the law providing for a tax on the unimproved value of land and for the assessment of land tax. Land Tax Act 1958 (Vic)
1958 The Victorian Government passes legislation consolidating the laws relating to stamps. Stamps Act 1958 (Vic)
1953 The Victorian Government reintroduces entertainment tax after the Commonwealth vacates this field of taxation. Entertainments Tax Abolition Act 1953 no. 39 (Cth) & Entertainments Tax Act 1953 (Vic)
1943 The Commonwealth passes legislation effectively removing from Victoria the right to collect entertainment tax. By late 1943 the Tax Office only handles the collection and assessment of state land tax and probate duty. At this time, the Office commences recording all sales of properties and changes of ownership as well as particulars of ownership and values of properties. The office also checks and revises values for land tax, probate duty and stamp duty purposes and for other government departments. The Stamp Duties Office continues to operate independently.  
1942 The Commonwealth Government passes legislation effectively removing from Victoria the right to collect income tax and establishing a national uniform tax system. To compensate a system of annual grants from the Commonwealth is introduced. Income Tax Act 1944 no. 3 (Cth)
1941 The Tax Office now deals with the assessment and collection of state income tax, federal income tax, special income tax, unemployment relief tax, state land tax, entertainments tax and probate duty.  
1930-32 The Stamp Duties Office becomes a branch of the Tax Office, but after a short period again becomes an independent office within the Treasurer's Department.  
1930 The Victorian Government passes legislation imposing additional income tax and stamp duty on wages to provide for the relief of unemployment. Unemployment Relief Act 1930 (No. 3866) (Vic) & Stamps (Unemployment Relief Act) 1930 (No. 3868)
1929 Entertainments tax is first imposed in Victoria and administered by the Tax Office. Under the relevant legislation tax is imposed on live entertainment, amateur sport, films, dances, horse racing and trotting. Entertainments Tax Act 1929 (No. 3846)
1911 The Tax Office assumes responsibility for probate duties.  
1910 A land tax on the unimproved value of land is introduced, and the existing land tax removed. Land Tax Act 1910 (No. 2284) (Vic)
1903 Responsibility for the administration of land tax is transferred to the Treasurer expanding the responsibilities of the Tax Office.  
1901 Jurisdiction for all customs duties is transferred to the Commonwealth upon federation. Commonwealth Constitution
1895 Victoria introduces income tax on all income derived by a person and on the revenue of companies. An Income Tax Office is established in the Treasury to administer the new tax. Income Tax Act 1895, no. 1374 (Vic)
1879 Legislation for the granting, management and collection of stamp duties is introduced. This legislation is administered by the Stamp Duties Office, which is initially a branch of the Attorney General's Department. Stamp Duties Act 1879 no. 645 (Vic)
1877 Land tax is first imposed to break up large holdings in Victoria. Land tax is administered by the Chief Secretary's Department until 1884 and then by the Department of Crown Lands and Survey. Land Tax Act 1877, no. 575 (Vic)
1870 Probate duty on estates of deceased persons is introduced. Payment is initially made to the Master in Equity, Supreme Court of Victoria. Estates of Deceased Persons Act 1870 no. 388
1851 Customs duty is first imposed upon a range of imported and exported goods and is administered by the Department of Trade and Customs.  
Last modified: 31 January 2022


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