Australia: Parliament passes land tax and payroll tax amendments (Victoria)
The bill is now before the Legislative Council.
Share
May 30, 2025
Legislation containing land tax and payroll tax amendments in Victoria has passed the Parliament of Victoria's Legislative Assembly without changes.
The State Taxation Acts Amendment Bill 2025 seeks to amend the following:
- The Land Tax Act 2005, concerning dwellings in build-to-rent developments and circumstances in which the commissioner must be notified of matters involving land subject to a trust
- The Payroll Tax Act 2007, to further define the circumstances in which an employee will be considered a regional employee for the purposes of the law
- The Taxation Administration Act 1997, to introduce a new rate of penalty tax for recklessness by a taxpayer or their agent regarding the operation of a tax law or their obligations under certain tax laws
- The Commercial and Industrial Property Tax Reform Act 2024, to authorize the commissioner to provisionally determine that land has a qualifying use for the purposes of the law
- The Duties Act 2000, the First Home Owner Grant and Home Buyer Schemes Act 2000, and the Land Tax Act 2005, to introduce exemptions for “persons affected by family violence from certain requirements under that Act”
The bill is now before the Legislative Council.