Function VF 29
Land tax
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  • Use this Function for
    Assessment and collection of land tax

  • Do not use this Function for
    Land tax valuations

    Taxation appeals

 
Description of this FunctionDescription of this Function
Background

A form of land tax was first imposed in Victoria in 1877, with the object of breaking up large holdings. The Land Tax Act 1877 (41 Vic., No.575) introduced land tax payable by owners of "landed estates". The Act provided for the appointment of Commissioners of Land Tax to oversee the classification (valuation) of land and to hear appeals against such classifications. The Act also provided for the appointment of a Registrar of Land Tax.

The Victorian Land Tax Act 1910 (No.2284) introduced a tax levied on the unimproved value of land. This Act removed the land tax levied under the existing Land Tax Act as from 27 August 1910.

The Federal Land Tax Act 1910 gave the Commonwealth Government power to levy a tax upon the unimproved capital value of all lands in Australia not specifically exempted, with the intention of breaking up large estates. Federal land tax was abolished in 1952.

As at 2001 land tax is levied annually on the unimproved value of all land owned by a taxpayer where the value of the land exceeds a specified value. Most public bodies and charities are exempt and concessions are available for certain pensioners and veterans.

The tax is collected by the State Revenue Office established under Administrative Arrangements Order No.106 effective from 28 April 1992. The Order effectively merged the Stamp Duties Office and State Taxation Office which were operating independently within the Department of the Treasury The Order also created the position of Commissioner of State Revenue to replace the positions of Commissioner of Taxation, Comptroller of Stamps, Commissioner of Pay-roll Tax, Commissioner of Land Tax, Commissioner of Probate Duties and Commissioner of Business Franchises
 
Related FunctionsRelated Functions
  • Related Functions
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    Function Title Function Number
    Taxation appeals VF 365
    Taxes VF 369
  • Broader Functions
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Other InformationOther Information
 
Agencies with prime responsibility for this FunctionAgencies with prime responsibility for this Function
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Date of Responsibility Agency Title Agency Number
- 1884 Chief Secretary's Department VA 475
1884 - 1903 Department of Crown Lands and Survey VA 538
1903 - 1982 Department of the Treasurer (also known as Treasury and Treasurer's Office) VA 865
1982 - 1990 Department of Management and Budget VA 1022
1990 - 1995 Department of the Treasury VA 3007
1995 - cont Department of Treasury and Finance VA 3745
 
Other Agencies responsible for this FunctionOther Agencies responsible for this Function
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Date of Responsibility Agency Title Agency Number
 
Groups related to this FunctionGroups related to this Function
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Date of Responsibility Group Title Group Number
- 1884 Chief Secretary VRG 26
1884 - 1903 Lands VRG 18
1903 - cont Treasurer VRG 23