SRO Victoria
State Revenue Office Victoria
Victorian state revenue — payroll tax, land tax, duties, windfall gains tax.
3
Obligations enforced
4
Enforcement actions tracked
4
Scope topics
Obligations enforced by SRO Victoria (3)
- highVICPay Victorian land tax (including absentee owner surcharge)
VIC land tax applies on aggregated taxable value above $50K (general) / $25K (trust); absentee owner +4% surcharge.
- highVICPay Victorian payroll tax when threshold met
VIC: 4.85% rate on Australian wages above the $900,000 tax-free threshold (FY26).
- highVICPay Victorian stamp duty on residential property
Variable rates by purchase price; foreign purchaser surcharge 8%. PPR concession available.
Recent SRO Victoria enforcement
- administrative2025SRO Vic Windfall Gains Tax first major objections 2024-2025
First major WGT assessments + objections progressing into 2025; rezoning uplifts >$500K triggering significant tax.
- administrative2024SRO Vic — Windfall Gains Tax 2024 assessments
WGT first-year assessments + objections progressing through 2024; large rezoning uplifts triggering significant tax.
- administrative2024SRO Victoria — Windfall Gains Tax (new)
Vic Windfall Gains Tax (in force 1 July 2023) — 50% tax on rezoning value uplifts ≥$500K. First assessments + objections proceeding.
- administrative2024SRO Victoria reclassification — medical centre contractor doctors
SRO Vic, following the NSW Thomas and Naaz decision and similar Vic decisions, reassessed payroll tax for medical centres engaging GPs under service-fee arrangements as 'relevant contracts'.
Scope topics
Source: regulator's own website. Rules Mate links and summarises — we don't republish full statutory text.