Taxes, levies and payment schemes (revenue lines)
As Victoria’s major revenue collection agency, we are responsible for administering state taxes and levies and payments made under various assistance schemes. These include:
Taxation laws
The following taxes are administered under the Taxation Administration Act 1997:
- duties, including stamp, insurance and motor vehicle duty — Duties Act 2000 (Stamps Act 1958)
- livestock duty — Part 6, Livestock Disease Control Act 1994
- land tax — Land Tax Act 2005 (Land Tax Act 1958)
- payroll tax — Payroll Tax Act 2007 (Pay-roll Tax Act 1971)
- congestion levy — Congestion Levy Act 2005
- growth area infrastructure contribution (GAIC) — Part 9B, Planning and Environment Act 1987
- commercial passenger vehicle service levy — Part 11, Commercial Passenger Vehicle Industry Act 2017
- gambling taxes, including casino tax, keno tax, and wagering and betting tax — Gambling Taxation Act 2023
- windfall gains tax — Windfall Gains Tax Act 2021
Other levies
- metropolitan planning levy — Part 4, Planning and Environment Act 1987
- fire services property levy — Fire Services Property Levy Act 2012
Payments, grants, rebates and subsidies
- First Home Owner Grant — First Home Owner Grant Act and Home Buyer Schemes Act 2000
- HomeBuilder Grant — National Partnership Agreement and Victorian Guidelines
- Victorian Home Buyer Schemes — Part 2A, First Home Owner Grant and Home Buyer Schemes Act 2000
- Back to Work payments — Back to Work Act 2015
- Victorian liquor subsidies — Liquor Control Reform Act 1998
- water and sewerage rebates — Water Act 1989
