The Taxation Administration Act 1997 (TAA) makes general provision for the administration and enforcement of Victoria’s taxation laws and the reciprocal enforcement of recognised laws. The various taxation laws that are covered by the TAA include land tax (which includes vacant residential land tax and the absentee owner surcharge), payroll tax, duty charged on certain transactions (such as a transfer of land), wagering and betting tax, casino tax, keno tax, the commercial passenger vehicle service levy, congestion levy, windfall gains tax and the growth areas infrastructure contribution (GAIC).
Some of these schemes require a return to be lodged with the State Revenue Office.
The following is a list of statements, certificates, applications, reports or other records that are returns for the purposes of section 3(1) of the TAA.
- Casino tax (section 14 of the Gambling Taxation Act 2023)
- Commercial passenger vehicle service levy (section 241 of the Commercial Passenger Vehicle Industry Act 2017)
- Congestion levy annual return (section 31 of the Congestion Levy Act 2005)
- Insurance Duty (section 190 of the Duties Act 2000)
- Keno tax (section 23 of the Gambling Taxation Act 2023 for keno tax from 1 July 2023)
- Keno tax (section 6A.4A.10 of the Gambling Regulation Act 2003 for keno tax before 1 July 2023)
- Landholder acquisition statement (Section 83 of the Duties Act 2000)
- Livestock duty sale of cattle (section 241 of the Duties Act 2000)
- Livestock duty sale of sheep and goats (section 244 of the Duties Act 2000)
- Livestock duty sale of pigs (section 246 of the Duties Act 2000)
- Livestock duty one-off payment (where someone is not registered to lodge a monthly return, but is required to lodge a statement for livestock duty payment
- Payroll tax (section 87 of the Payroll Tax Act 2007)
- Transport accident charges (section 212(a) of the Duties Act 2000)
- Wagering and betting tax (sections 39 and 51 of the Gambling Taxation Act 2023 for wagering and betting tax from 1 July 2023)
- Wagering and betting tax (sections 4.6A.10 and 4.6A.21 of the Gambling Regulation Act 2003 for wagering and betting tax before 1 July 2023).
