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These terms apply to your access to and use of all of our online systems (as defined below). You should read them carefully as they affect your rights and liabilities. In accessing or using any of our online systems, you agree to be bound by and abide by these terms. If you do not accept these terms, you must not use our online systems.

Your use of our online systems may also be governed by terms specific to an online system, which supplement these terms. These include:

In accessing or using these online systems, you also agree to be bound by and abide by these other terms, which will be treated as forming part of these terms.

You must also access and use our online systems in accordance with any instructions published on the access page of, or within, that system even if they do not form part of these terms.


We collect personal information that you provide through our online systems in order to administer access to and operate our online systems, and to carry out our functions and responsibilities under law, which include administering and enforcing Victoria’s taxation laws. We may also use your personal information to monitor your use of our online system and ensure you comply with these terms.

Where permitted or required by law, we may disclose personal information that you provide to third parties, including the Australian Taxation Office, other state and territory revenue offices, and law enforcement agencies.

If you do not provide the personal information required to be entered into our online systems, you may not be able to access or use those online systems.

You can find out more about how we collect, use, disclose and protect personal information and your rights of complaint, or to request access to records we hold relating to your personal information, in our Privacy Policy.


We reserve the right to amend these terms from time to time. Amendments will be effective immediately upon notification within the online systems and/or our website. Your continued use of the online systems following such notification will represent an agreement by you to be bound by these terms as amended.


In these terms, when we say:

  • 'we', 'us' or 'our', we mean the State Revenue Office (being an agency of the Department of Treasury and Finance), for and behalf of the State of Victoria, which includes (as appropriate in the context) the Commissioner of State Revenue appointed pursuant to the Taxation Administration Act 1997 (TAA)
  • 'you' or 'your', we mean you as the user of an online system
  • 'online systems', we mean the following electronic business systems accessed via our website:
    • PTX Express
    • My Land Tax
    • Duties Online
    • Digital Duties Form
    • Public Lodgement Portal (duty assessment or duty refund)
    • Absentee Owner Notification Portal
    • Vacant Residential Land Tax Portal
    • Commercial Passenger Vehicle Service Levy Portal
    • Wagering and Betting Tax Portal
    • Unclaimed Money Register
    • AutoPay Instalments
    • LTX Express
    • Australian HomeBuilder Grant Portal
    • Back to Work Portal
    • as well as the SRO App available for download from Google Play and the Apple App Store
  • 'Business day', we mean a day other than a Saturday or Sunday on which banks are open for business generally in Melbourne, Victoria
  • 'SRO myGov Integration Service', we mean the online service which validates and links a myGov customer account to their SRO Customer ID and provides a channel for a myGov user/SRO customer to access the SRO’s Land Tax online services
  • 'person', we mean an individual, partnership or body whether incorporated or not
  • 'TAA', we mean the Taxation Administration Act 1997 (Vic).

In these terms, the meaning of general terms is not limited by specific examples introduced by 'including', 'for example', 'such as' or similar expressions.

Your user obligations

1. Access security

When you use a user or customer ID, assessment ID, password, myGovID, the SRO myGov Integration Service or other access mechanism to access an online system, you must:

  • comply with any additional terms and conditions that relate to the access mechanism 
  • keep the access mechanism secure at all times 
  • not disclose the access mechanism to, or share it with, others (including to others within your same organisation, unless permitted by section 4 below).

You must not use an access mechanism to access an online system if it has:

  • not been issued to you (unless you are permitted to use an access mechanism issued to another person, as set out in section 4 below), or
  • been revoked by us or its issuing authority.

If the security of an access mechanism issued to you has been compromised, or if there is any change in the information on which the issue of your access mechanism was based, you must immediately notify us via email to, titled “Urgent Attention – Chief Information Security Officer”, and immediately notify the issuing authority of that access mechanism (if applicable).

2. Data security

Data about persons other than you that you enter into, or that is provided to you through, an online system is confidential.

You are responsible for maintaining the security of the data and preventing its disclosure to persons who are not authorised to access that data.

3. Online system security

While we use reasonable efforts to ensure that our online systems are free of computer viruses, trojans, worms or other malicious programs or code (including code that may affect the confidentiality of information in our online systems), we do not represent or warrant that we will achieve this outcome.

We strongly recommend that you:

  • never disclose your user or customer ID, assessment ID, password, myGovID or other access mechanism to anyone
  • keep your computer software up to date, especially with security upgrades and patches (these are usually available from the licensor of the software)
  • ensure that your anti-virus software is industry standard, current and running on your computer at all times (including that it is configured to scan new programs/files, including inbound and outbound emails, for viruses before opening, running, installing or using them)
  • ensure that you have industry standard intrusion protection software – commonly referred to as a 'firewall' – to provide added security around your information and protection from misuse of your identity
  • avoid opening, running, installing or using programs or files (including attachments to, or hyperlinks in, emails) you have obtained from a person or organisation unless you are certain that you can trust them
  • log out when you are finished using an online system (you should also log out or lock your computer if you leave your computer unattended, even briefly) to avoid others accessing your account
  • if you are using a public or shared computer, ensure that you log out properly and close the browser software when you have finished your session
  • conduct secure disposal practices such as cleansing of the hard disk on disposal of your computer.

4. Acting for another person

You must only access and use an online system in your own name, unless:

  • the access to the online system is in the name of a partnership, company or other entity, and you are acting on behalf of that entity, or
  • access to that online system requires an access mechanism issued to a taxpayer, and you are acting as that person's agent for tax purposes.

To use an online system to access data relating to, or to carry out a transaction for, another person (including where you access and use the online system in the name of another person, or where you access and use the online system in your own name but the data or transaction relates to another person):

  • you must be currently authorised by that person to access that data or carry out that transaction on their behalf
  • if that authorisation is based on you holding a certain position (for example, as that other person’s employee or agent for tax purposes), you must currently hold that position
  • if that authorisation is based on you holding a certain accreditation (for example, as a registered tax agent or a solicitor), you must currently hold that accreditation and that accreditation must not have been suspended or cancelled.

By using an online system to carry out a transaction for another person who is the taxpayer, you must ensure that the taxpayer abides by these terms as necessary for you to comply with these terms (including in respect of any tax liability owed by the taxpayer rather than by you).

5. Secondary accounts

If you are an administrator using an online system to create or apply for secondary access for another individual (such as a staff member), you must confirm the identity of each individual for whom you are creating or applying for that secondary access mechanism.

6. General restrictions on use

You must not:

  • interfere with, damage, disable, overburden or disrupt any online system or the servers and networks that host any online system
  • circumvent, disable or otherwise interfere with any security-related features of any of our online systems
  • attempt to gain unauthorised access to any part of an online system, or other accounts, applications, computer systems or networks connected to an online system, through hacking, password mining or any other means
  • disassemble, decompile, reverse engineer, or create derivative works or functionally equivalent software from any online system (except to the extent permitted by Division 4A of Part III of the Copyright Act 1968 (Cth))
  • copy or download, in a systematic manner, any text, graphics, information, designs, data or other content from any online system, or communicate or otherwise distribute such systematically obtained text, graphics, information, designs, data or other content
  • incorporate any online system in any product to be made available commercially (unless we expressly agree otherwise with you)
  • use any of our online systems in a manner that is fraudulent
  • impersonate any person or entity for the purpose of misleading others when accessing or using any of our online systems
  • threaten, abuse, disrupt, stalk or otherwise violate the legal rights (including rights of privacy) of others when accessing or using any of our online systems
  • directly or indirectly introduce or permit the introduction of any virus, worm, trojan, corrupt data or other malicious code into any online system, or in any other manner whatsoever corrupt, degrade or disrupt any online system
  • use any of our online systems in a manner that contravenes any applicable law, including in relation to privacy.

7. Breach of terms

If you breach, or any person with secondary access authorised by you breaches, any of these terms, you must immediately:

  • notify us of that breach, via email to, titled “Urgent Attention – Chief Information Security Officer”
  • stop using the online systems until we advise otherwise.

8. Responsibility for actions

You will be responsible for (and indemnify us against) any loss or damage to any person arising from any one of the following:

  • any breach by you, and/or by a person with secondary access authorised by you, of these terms
  • any wilfully wrong, negligent, fraudulent or unlawful act or omission by you, and/or by a person with secondary access authorised by you, in relation to, or in the course of using, an online system
  • any access to or use of an online system by a person using your access mechanism (whether or not with your knowledge or consent), as if that access or use was by you
  • any claim by a third party against us relating to your use of any of the online systems or relating to any information that you provide to us via any of the online systems.

However, your liability to us will be reduced to the extent that any wilfully wrong, negligent or unlawful act or omission by us has contributed to that loss or damage.

This indemnity does not:

  • increase the compensation or damages for which you would otherwise be liable in respect of any negligent act or omission above the amount payable in tort, or
  • exclude the operation of any applicable legislation relating to proportionate liability.

Your responsibility for activities undertaken by you through an online system (for example, for updates made and payments, returns, notices, statements, applications and other documents transmitted to us) will continue despite ceasing to use that online system or having access to it.

9. Other legal obligations

The requirements of these terms are in addition to other requirements that apply to the assessment and payment of taxes. This means that nothing in these terms affects any liability to pay tax, or any other obligations or requirements, imposed by any law, on you or on any taxpayer or other person on whose behalf you access and use any online system.

10. Trustee obligations

You enter these terms in your personal capacity and, if you are a trustee, in your capacity as trustee of the trust or trusts.

If you enter these terms as trustee of a trust, you, as trustee, represent and warrant each of the following on a continuing basis:

  • you are the sole trustee of the trust and are not the trustee of any other trust
  • you are a validly appointed trustee of the trust
  • you are not in default under the trust deed
  • the trust fund will not vest during the term of these terms
  • you are authorised by the trust deed to enter into these terms and to perform your obligations under these terms
  • your entry into these terms and the performance of your obligations under these terms are for the commercial benefit of the trust and the beneficiaries of the trust
  • all of your obligations under these terms bind the assets of the trust
  • there are no limitations on your right to be indemnified out of the assets of the trust.

11. Governing law and jurisdiction

These terms are governed by the laws applicable in Victoria, and you unconditionally submit to the jurisdiction of the courts of Victoria.

Although Australian websites may be accessed outside of Australia, we make no representation that any of the online systems can be accessed and used in compliance with the laws of any other country. If you access any online system from outside Australia, you are solely responsible for ensuring compliance with applicable local laws.

Our rights and obligations

12. Variation, suspension and termination of access

We can:

  • change all or part of any online system (including the availability of any features or services)
  • suspend your access, or access generally, to any online system at any time for any reason
  • limit your ability to use an online system, including by imposing limits on certain features
  • terminate your access to an online system at any time
  • amend the times and periods during which an online system or any of its functionality is available
  • vary the terms and conditions of use of an online system in accordance with these terms (so the terms applicable when you next use an online system may be different from these terms)
  • monitor and review your activities on an online system to ensure you comply with these terms.

Cancellation of your access to an online system does not affect any of the following:

  • your obligations or liabilities that arise on or before the date of cancellation
  • disclaimers and limitations of liability set out in these terms
  • obligations of a person under any law to pay any tax
  • other obligations or requirements imposed on a person by any law.

13. Links to other sites

An online system may not contain all the information that you need. The online systems may contain hyperlinks and other pointers to websites operated by third parties. These linked websites are not under our control and we are not responsible for the content of any linked website or any hyperlinks contained in a linked website. We provide these hyperlinks as a convenience only, and while we use reasonable efforts to ensure that the links remain appropriate and up to date, the inclusion of any link does not imply any endorsement of the linked website by us as the content of websites outside of our control may change over time. Any reference to or reliance on any link or linked website, or any information contained on any such website, is made entirely at your own risk.

14. Disclaimers

Each of our online systems, and all content and/or services provided or made available through those online systems, are made available to you on an 'as is' and 'as available' basis.

We do not represent or warrant that your access to or use of any of our online systems will be secure, uninterrupted, error-free or timely.

Where the information in the online systems is not about you or is not generated as a result of the information that you input into the online systems, it is provided for general guidance only. It is not, and should not be regarded as, any form of professional advice.

You are encouraged to seek your own professional advice to find out how the information in the online systems applies to your particular circumstances.

15. Limited liability

To the extent permitted by law, we are not liable for any direct, indirect, incidental, special, consequential or exemplary loss or damage incurred as a result of or in connection with your access to, use of, inability to use or reliance on any of the online systems, including loss or damage arising from:

  • any error, omission or misrepresentation in any information entered by you into the online systems
  • any information, product, technology, process or service in or made available through any of the online systems being incomplete, corrupted, inaccurate, outdated or incorrect
  • any unauthorised use of your access mechanism to the online systems
  • any errors or defects in the manner of the input of information transmitted to us
  • any unavailability of, or any interference with or delay to your access or use of, any of the online systems for any reason, including as a result of telecommunications unavailability, interruption, delay, bottleneck, failure, fault or services provided by third parties ceasing or becoming unavailable
  • unauthorised access or alterations of your transmissions to or from an online system
  • negligent, malicious or wilfully wrong acts or omissions of third parties (including our third-party service providers)
  • any interference or delay to your access or use of any of the online systems as a result of maintenance or repairs carried out by us or any third-party service provider in respect of any of the online systems
  • any events beyond our control
  • any interference or damage to computer systems, hardware or software occurring as a result of computer viruses, trojans, worms, malicious programs, hacking, other malicious code or any other defects or errors which may affect your systems.

Except as specified in these terms, we give no implied or express warranties in relation to the use of any online systems. All statutory warranties are, to the fullest extent permitted by law, expressly excluded.

The limitations and exclusions in this section apply whether such claim is made under statute, in tort (for negligence or otherwise), under an indemnity, in equity or otherwise.

16. Intellectual property

We own (or are the licensee of) all intellectual property rights, including copyright and trade marks, in or connected with each online system, including intellectual property rights in information, design, text, graphics, materials, images, 'look and feel' and all software and source code.

We grant you a non-exclusive, revocable, non-transferable licence to use such intellectual property rights solely to access and use our online systems in accordance with these terms.

All trade marks appearing on our online systems belong to their respective owners. You may not use our trade marks in Australia or internationally without our prior written consent, except to legitimately identify our products or services.

Miscellaneous terms

17. Notices

Any notice or communication given or made by you to us in connection with these terms must be in writing and signed by you or (where you are not a natural person) by your authorised signatory.

Any notice or communication given by you under these terms (including, where applicable, for the purposes of section 123 of the TAA) may be given and sent to us in one of the following ways:

  • posting to the address set out below
  • through the online contact mechanism made available on our website (using an appropriate categorisation and subject heading so that the notice or communication can be properly directed)
  • by any other means specified in these terms or in the relevant online system in respect of any particular notice or communication
  • by any other means specified in section 123 of the TAA (but only to the extent that section applies to the notice or communication given to us under these terms).

Commissioner of State Revenue
State Revenue Office of Victoria
GPO Box 1641

However, if these terms specify a particular method by which a particular notice or communication must be given, then (except to the extent required otherwise by the TAA) it must be given in that way.

You agree that we may serve notices and other communications under these terms to you by any other specified in section 125 of the TAA (to the extent that section applies to notices given by us under these terms).

Any notice or communication given under these terms is to be treated as given:

  • when service is deemed to be effective for the purposes of section 125A of the TAA (or would have been effective, if the notice or communication had been given under section 123 or section 125 of the TAA), or
  • if it is a notice or communication sent to us by email, at the time that the email is received.

Without limiting the above, you consent to receive notices under these terms by electronic means (including email).

We agree to receive information and documents by electronic means (and, if applicable, signed by a method other than signature by hand) for the purposes of the conduct of transactions via our online systems, if you provide (and, if applicable, sign) that information or document in a manner specified as part of any of our guidelines or instructions for using that online system.

18. Dispute resolution

If a dispute arises under these terms or concerning the use of our online systems, either we or you may at any time give written notice to the other requesting that a meeting take place to seek to resolve the dispute. Our respective nominated senior representatives must meet within 5 business days of the notice and try to resolve the dispute in good faith. If such a meeting does not take place, or if 5 business days after the meeting the dispute remains unresolved, either of us may pursue our respective rights at law.

Despite the existence of a dispute, both of us must continue to perform our respective obligations under these terms.

The above paragraphs do not restrict or limit either our or your right to obtain interlocutory relief, or our right to immediately terminate your access to any online system under these terms.

This section does not apply to any dispute in relation to the assessment of tax liability that is governed by the TAA.

19. Severability

If any provision of these terms is held invalid, unenforceable or illegal for any reason, then the provision will be deemed to be removed from these terms and the remaining provisions will remain valid and enforceable.

20. Waiver

A waiver of any right, power or remedy under these terms must be in writing signed by you or us (as the case may be). A waiver only affects the particular obligation or breach for which it is given. It is not an implied waiver of any other obligation or breach or an implied waiver of that obligation or breach on any other occasion.

21. Contacting us

If you are having difficulties accessing any of our online systems, have a query, or would like to lodge a complaint, please contact us.

We take your feedback seriously and will promptly investigate and respond to all genuine complaints.

Last modified: 7 March 2024
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