The State Revenue Office (SRO) is the Victorian Government’s major revenue collection agency, and is responsible for revenue of approximately $26.9 billion per annum. It is a semi-autonomous service agency within the treasury portfolio. The SRO was formed on 28 April 1992 when the Stamp Duties Office and the State Taxation Office were amalgamated.
The Commissioner of State Revenue is the Chief Executive Officer of the SRO and has the financial delegations and employment powers of a departmental head. The Commissioner is responsible for the general administration of the revenue laws within the SRO’s remit and has also been appointed Registrar of Unclaimed Money, a role established under section 4 of the Unclaimed Money Act 2008.
Structure
The SRO, which has offices in Melbourne and Ballarat, comprises 8 Divisions: Corporate Services; Business Revenue & Customer Services; Land Revenue Services; Compliance; Strategic Development & Customer Engagement; People, Culture & Capability; Policy, Advisory & Legal Services; and Business Technology Services. Details of our Executive team and organisational structure are in the organisation chart.
Annual reviews
As the SRO is a semi-autonomous service agency, details in relation to the SRO's activities are included in the annual reports of the Department of Treasury and Finance. We also publish an Annual Review, which complements that report, and presents details of our performance, customer initiatives and financial statements.
Annual Reviews published since 1998 can be accessed in our publications area.
Customers and stakeholders
Our Customer Charter sets out our commitment to customer service and our expectations of customers. The State Taxes Consultative Council (STCC) is the principal forum used by the SRO for consultation with peak industry and professional bodies.
Legislation we administer
We are responsible for administering state taxes and levies, and for payments made under various assistance schemes, such as the First Home Owner Grant and the Victorian Homebuyer fund.
Victorian taxation laws
Land tax, payroll tax, the congestion levy, the Growth Area Infrastructure Contribution and duties are among the state taxes, duties and levies administered under Victorian taxation laws. Each state tax, duty or levy is determined in accordance with a tax-specific Act, which sets out the relevant rates, exemptions, concessions and the criteria by which these are calculated.
These taxes are administered under the overarching framework of the Taxation Administration Act 1997, which provisions the Commissioner’s powers and responsibilities, taxpayers’ rights and obligations and the processes by which liabilities are assessed, paid, reviewed, refunded and investigated.
| Tax | Description | Legislation |
|---|---|---|
| Land tax | Land tax is an annual tax on the total unimproved value of all taxable land held by the taxpayer in Victoria. Tax is not payable on land that is exempt, such as land which has the person’s home, or primary production land. | Land Tax Act 2005 |
| Payroll tax | Payroll tax is charged on wages paid by employers whose annual Australian payroll exceeds the threshold. Payroll tax is a self-assessing tax. Employers register with us and submit monthly returns, on which they calculate and pay their payroll tax liabilities. | Payroll Tax Act 2007 |
| Duties | Duty is charged on a range of transactions including transfers of land (including leases and grants), motor vehicles, livestock and insurance. Duty is also charged on the acquisitions of certain interests in certain land holding entities. | Duties Act 2000; Livestock Disease Control Act 1994 |
| Commercial and industrial property tax (CIPT) | The CIPT is an annual property tax for commercial and industrial property. From 1 July 2024, qualifying commercial and industrial property will transition into the CIPT reform if there is an eligible dutiable transaction, relevant acquisition, subdivision, or consolidation of land. | Commercial and Industrial Property Tax Reform Act 2024 |
| Congestion levy | This levy is imposed on parking spaces in certain inner areas of Melbourne to reduce traffic congestion. | Congestion Levy Act 2005 |
| Growth Areas Infrastructure Contribution (GAIC) | The GAIC is a contribution on specified land in growth areas of metropolitan Melbourne to assist in the funding of essential infrastructure. We collect GAIC and are responsible for its administration. | Part 9B, Planning and Environment Act 1987 |
| Commercial passenger vehicle levy | This levy is payable on every taxi, hire car and ride share trip, in addition to the fare. | Part 11, Commercial Passenger Vehicle Levy Act 2017 |
| Wagering and betting tax | Wagering and betting entities pay this tax on their net wagering revenue, including GST, from customers located in Victoria at the time of making a bet. | Part 4, Gambling Taxation Act 2023 |
| Keno tax | Keno entities pay the tax on their net keno revenue, including GST, from keno players located in Victoria at the time of playing keno. | Part 3, Gambling Taxation Act 2023 |
| Livestock duty | Duty must be paid with all methods of selling cattle, sheep, goats or pigs on a monthly per-head or carcass basis. | Part 6, Livestock Disease Control Act 1994 |
| Windfall gains tax | Windfall gains tax is imposed on the increase in the value of land resulting from a rezoning. | Windfall Gains Tax Act 2021 |
| Casino taxation | Casino operators in Victoria pay tax on gaming revenue attributable to table games, gaming machines and commission-based players. | Part 2, Gambling Taxation Act 2023 |
Other levies
| Levy | Description | Legislation |
|---|---|---|
| Metropolitan Planning Levy (MPL) | From 1 July 2015, the MPL has been imposed as a prerequisite for the making of certain planning permit applications where the estimated cost of development exceeds a specified threshold. | Part 4, Planning and Environment Act 1987 |
| Fire Services Property Levy | This is a levy on all land in Victoria unless exempted by law. Our role involves receiving the levy collected by councils, paying it into the Consolidated Fund of the State Government, and monitoring the performance of councils in their capacity as collection agencies. | Fire Services Property Levy Act 2012 |
Payments, grants, rebates and subsidies
| Payment, grant, rebate or subsidy | Description | Legislation |
|---|---|---|
| First Home Owner Grant | This Act provides for the payment of a grant to eligible first-home buyers. | First Home Owner Grant and Homebuyer Schemes Act 2000 |
| Liquor subsidy | The liquor subsidy scheme enables Victorian wine producers and low-alcohol wine wholesalers to apply for a subsidy to offset Commonwealth taxes paid on certain sales or uses of their products. We administer these claims. | Liquor Control Reform Act 1998, ss 177-179 |
| Water and sewerage rebate | The rebate is payable to water authorities on behalf of customers who are entitled to a concession on water and sewerage rebates. We administer the claims process. | Water Act 1989, ss 283(3B), 284(2) |
| Victorian Homebuyer Fund | The Victorian Homebuyer Fund is a shared equity scheme, making it easier for Victorians to enter home ownership. | Part 2A. First Home Owner Grant and Homebuyer Schemes Act 2000 |
Unclaimed money
We administer unclaimed money functions under the authority of the Registrar of Unclaimed Money. The Registrar is appointed under s4 of the Unclaimed Money Act 2008, and the Commissioner of State Revenue has been appointed Registrar of Unclaimed Money.
The principal purpose of this service is to collect unclaimed amounts retained by businesses and trusts operating in Victoria and hold them until such time as these amounts are claimed by their rightful owners. Businesses and trusts must lodge unclaimed amounts with us each year, and these amounts are entered on a public register.
We promote the register and encourage owners to submit evidence of their entitlement to us so they can be reunited with their funds.
