Supporting Victorian taxpayers
The coronavirus pandemic has, and continues to have, a significant impact on Victoria from both a health and economic perspective. The State Revenue Office understands that these impacts have been felt by a large portion of our customer base. Supporting Victorian taxpayers remains a top priority for us and we are assisting by:
- Providing additional time for dealing with tax affairs.
- Providing lodgement deferrals for upcoming lodgement dates.
- Offering payment deferrals for amounts that may be due.
- Allowing for flexible payment plans.
- Providing remissions to interest charges.
If you are experiencing difficulty in meeting your tax obligations and need assistance, please contact us. Our approach during the pandemic is to provide tailored support, working with customers and ensuring assistance is there when needed.
What we expect from you is to treat our staff with respect and understand that due to the current situation you may experience some delays in our response to you.
You can access information on how we are assisting people impacted by the pandemic by remitting penalties and interest charged on some assessments and providing interest-free instalment plans.
Late payment interest waiver ends on 30 September 2021
Due to the coronavirus pandemic, the Commissioner of State Revenue announced that late payment interest would not be applied on outstanding taxation debts during the pandemic.
From 1 October 2021, any outstanding taxation debts that have not been paid will once again be subject to late payment interest calculated from the date of the tax default. To avoid paying late payment interest, please refer to our payment options.
Land tax relief
The closing date for 2020 land tax relief applications was 31 March 2021. If, for reasons outside your control, you could not apply before the closing date, we may be able to accept a late application. Late applications must be lodged by 30 September 2021.
Land tax, including vacant residential land tax, relief measures include:
- Deferral of 2020 land tax until 31 March 2021 for eligible landowners who own at least one non-residential property and have total taxable landholdings below $1 million.
- Reduction of up to 50%, and deferral of remaining 2020 land tax, until 31 March 2021 for eligible commercial landlords and eligible owner-occupiers.
- Extension of 25% tax waiver to 2021 land tax for eligible residential landlords and deferral of remaining tax until 30 November 2021, including any deferred land tax from 2020.
- Extension of 25% tax waiver to 2021 land tax for eligible commercial landlords, and commercial owner-occupiers, and deferral of remaining tax until 30 November 2021, including any deferred land tax from 2020.
- Waiving 2021 vacant residential land tax on residential properties in inner and middle Melbourne that were vacant for more than six months in 2020.
For detailed information, visit the:
Land transfer (stamp) duty relief
A land transfer duty waiver applies to the purchase of a new or established Victorian residential property with a dutiable value of up to $1 million. Contracts must be signed on or after 25 November 2020 and before 1 July 2021.
For detailed information, visit the residential property land transfer duty waiver page.
Payroll tax relief
Payroll tax relief measures include:
- Waiving of 2019-20 payroll tax for businesses with annual Victorian taxable wages up to $3 million.
- Exempting additional payments under the JobKeeper program from payroll tax.
- Deferring 2020-21 payroll tax liabilities for employers with Victorian payrolls up to $10 million, based on their 2019-20 financial year returns, until the 2021-22 financial year.
- Waiving of 2020-21 and 2021-22 payroll tax after applying the New Jobs payroll tax credit.
For detailed information, visit the coronavirus payroll tax relief page.
Commercial passenger vehicle service levy relief
The commercial passenger vehicle service levy has been waived for the 1 April 2020 to 30 June 2020 quarter.
For detailed information, visit the coronavirus commercial passenger vehicle services levy relief page.
Congestion levy relief
There is a 25% waiver of the 2020 congestion levy, with car park owners and operators also able to defer any outstanding balances until 31 March 2021.
For detailed information, visit the coronavirus congestion levy relief page.
Liquor licence fee relief
Liquor licensing fees have been waived for 2020 and 2021.
For detailed information, visit the coronavirus liquor licence fee relief page.
Motor vehicle duty relief
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.
For detailed information, visit the licensed motor car traders’ page.
Duty concession for commercial or industrial properties in regional Victoria
A 50% stamp duty discount will apply to contracts entered into on or after 1 January 2021 to buy commercial or industrial property in regional Victoria.
For detailed information, visit the coronavirus duty concession for regional commercial or industrial properties in regional Victoria page.
Australian Government’s HomeBuilder Grant
HomeBuilder provides eligible owner-occupiers (including first home buyers) with a grant to build a new home, substantially renovate an existing home or buy an off-the-plan home/new home. Applications closed on 14 April 2021.
While applications are now closed, this does not impact applications lodged before midnight on Wednesday 14 April 2021.
There are two grant amounts depending on when a contract to build or renovate was entered into:
- $25,000 grant - you must enter into a contract to build or renovate between 4 June 2020 and 31 December 2020.
- $15,000 grant - you must enter into a contract to build or renovate between 1 January 2021 and 31 March 2021.
Construction commencement requirement extended from 6 to 18 months
On 17 April 2021, the Australian Government announced it would extend the construction commencement requirement from 6 months to 18 months for all applications (i.e. for all contracts signed 4 June 2020-31 March 2021 inclusive).
Issues arising for life insurers
Where there are changes to life insurance policies due to financial distress to customers caused by coronavirus, the State Revenue Office has confirmed how it will apply the grandfathering rules for policies obtained before 2014.
For detailed information, visit the issues arising from the coronavirus pandemic for life insurers’ page.
Victorian Government further assistance
More information about the coronavirus pandemic, including further assistance, is available on the Victorian Government's coronavirus web page.