31Duties Amendment (Landholder) Act 2012

31 Duties Amendment (Landholder) Act 2012 (1) This clause applies despite anything to the contrary in this Act. (2) An acquisition by a person before 1 July 2009 of an interest in a private unit trust scheme, private company, wholesale unit trust scheme or public unit trust scheme must not be aggregated under section 78(1)(a)(ii) with an acquisition by the person, an associated person or any person in an associated transaction on or after 1 July 2012 of an interest in the scheme or company. (3) An acquisition by a person before 1 July 2012 of an interest in a listed company must not be aggregated under section 78(1)(a)(ii) with an acquisition by the person, an associated person or any person in an associated transaction on or after 1 July 2012 of an interest in the company. (4) An acquisition by a person before 1 July 2012 of an economic entitlement must not be aggregated under section 81 with an acquisition by the person or an associated person on or after 1 July 2012 of an economic entitlement. (5) Duty is not chargeable under section 86 in respect of an interest acquired by a person in a private unit trust scheme, private company or wholesale unit trust scheme on or after 1 July 2009 and before 1 July 2012 if the scheme or company was not a land rich landholder within the meaning of section 71(2) as in force at the time the interest was acquired. (6) A unit trust scheme that, immediately before the commencement day, was registered as a wholesale unit trust scheme under Division 7 of Part 2 of Chapter 3, as in force at that time, is taken to be registered under Division 6 of Part 2 of Chapter 3 for the period ending on the date that registration of the unit trust scheme would have expired under section 89Q(2), as in force immediately before the commencement day. (7) A public unit trust scheme that, immediately before the commencement day, was registered as a registered declared public unit trust scheme under section 89N, as in force at that time, is taken to be registered under section 89R for the period ending on the date that registration of the unit trust scheme would have expired under section 89Q(2), as in force immediately before the commencement day. Sch. 2 cl. 31(7A) inserted by No. 41/2013 s. 27. (7A) An acquisition by a person before 1 July 2009 of an interest in a private unit trust scheme, private company, wholesale unit trust scheme or public unit trust scheme that was not land rich under this Act as in force on the date of that acquisition is not to be taken into account in determining whether an acquisition on or after 1 July 2012 of an interest in the scheme or company is a relevant acquisition of a further interest under section 78(1)(b). (8) In this clause, ***commencement day*** means the day on which section 12 of the **Duties Amendment (Landholder) Act 2012** comes into operation. Sch. 2 cl. 32 inserted by No. 40/2014 s. 9. 32 Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014 A person who, immediately before 1 July 2014, was registered as a general insurer or a life insurer under Chapter 8 (as in force immediately before that day) is taken, on and after that day, to be registered as an insurer under Part 2 of Chapter 8 (as in force on and after that day). Sch. 2 cl. 33 inserted by No. 26/2015 s. 24. 33 State Taxation Acts Amendment Act 2015 (1) Chapter 2, as in force immediately before 1 July 2015, applies in respect of any dutiable transaction entered into before that day under which a land-related interest in residential property is transferred to a foreign purchaser. (2) Chapter 3, as in force immediately before 1 July 2015, applies in respect of any relevant acquisition of an interest in a landholder that holds a land-related interest in residential property if the agreement or arrangement for the relevant acquisition was entered into by a foreign purchaser before that day. Sch. 2 cl. 34 inserted by No. 40/2016 s. 9. 34 State Taxation and Other Acts Amendment Act 2016—residential property and rate for foreign purchaser duty Chapters 1 and 2, as in force immediately before 1 July 2016, apply in respect of any dutiable transaction entered into on or after 1 July 2015 but before 1 July 2016 under which a land-related interest in residential property is transferred to a foreign purchaser. Sch. 2 cl. 35 inserted by No. 40/2016 s. 9. 35 State Taxation and Other Acts Amendment Act 2016—residential property for the purposes of Chapter 3 The definition of ***residential property*** set out in section 3(1), as in force immediately before 1 July 2016, applies in respect of any acquisition of an interest in a landholder that holds a land‑related interest in residential property if the agreement or arrangement for the acquisition was entered into by a foreign purchaser on or after 1 July2015 but before 1 July 2016. Sch. 2 cl. 36 inserted by No. 40/2016 s. 9. 36 State Taxation and Other Acts Amendment Act 2016—2015-2016 agreements and arrangements for significant interest foreign purchaser acquisitions (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2015 but before 1 July 2016 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of an interest referred to in section 78(1)(a)(i). (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(1), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition of the interest was made on the day the agreement or arrangement was entered into by the foreign purchaser. Sch. 2 cl. 37 inserted by No. 40/2016 s. 9. 37 State Taxation and Other Acts Amendment Act 2016—2015-2016 agreements and arrangements for aggregated significant interest foreign purchaser acquisitions (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2015 but before 1 July 2016 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of an interest referred to in section 78(1)(a)(ii), or after it is made, becomes an interest of that kind. (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(3), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition of the interest was made on the day the agreement or arrangement was entered into by the foreign purchaser. Sch. 2 cl. 38 inserted by No. 40/2016 s. 9. 38 State Taxation and Other Acts Amendment Act 2016—2015-2016 agreements and arrangements for foreign purchaser acquisitions of further interests (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2015 but before 1 July 2016 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of a further interest in the landholder referred to in section 78(1)(b). (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(4), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition was made on the day the agreement or arrangement was entered into by the foreign purchaser. Sch. 2 cl. 39 inserted by No. 40/2016 s. 9. 39 State Taxation and Other Acts Amendment Act 2016—pre-2015 agreements and arrangements for foreign purchaser acquisitions (a) a foreign purchaser entered into an agreement or arrangement before 1 July 2015 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of an interest referred to in section 78(1), or after it is made, becomes an interest of that kind. (2) Despite anything in this Act, in calculating any duty chargeable on the acquisition section 28A is to be disregarded. Sch. 2 cl. 40 inserted by No. 28/2017 s. 44. 40 State Taxation Acts Amendment Act 2017—financial exchanges A reference to an exchange of the World Federation of Exchanges in the definitions of ***listed company*** and ***listed trust*** in section 3(1) is taken to have always included a reference to the LSE and the NYSE before the commencement of Division 6 of Part 2 of the **State Taxation Acts Amendment Act 2017**. Sch. 2 cl. 41 inserted by No. 28/2017 s. 47. 41 State Taxation Acts Amendment Act 2017—Off-the-plan purchases and principal place of residence Despite clause 27, sections 21, 32B(6), 32V, 57I(1), 57J, 57JA, 57K(1), 57L(2), 57M(1) and (4), 57N(1) and 60A, as in force immediately before the commencement of Division 1 of Part 2 of the **State Taxation Acts Amendment Act 2017**, continue to apply in respect of any dutiable transaction that occurs under a contract of sale entered into before 1 July 2017. Sch. 2 cl. 42 inserted by No. 28/2017 s. 47. 42 State Taxation Acts Amendment Act 2017—Sub‑sale transactions Division 3A of Part 4A of Chapter 2 does not apply to a transfer of dutiable property resulting from an option that was granted before the commencement of section 30 of the **State Taxation Acts Amendment Act 2017**. Sch. 2 cl. 43 inserted by No. 22/2018 s. 19. 43 State Taxation Acts Amendment Act 2018—conversion of private unit trust schemes and private companies (1) Section 89B, as in force immediately before the commencement of section 7 of the **State Taxation Acts Amendment Act 2018**, applies if, under an agreement or arrangement entered into before that commencement, a landholder that is a private unit trust scheme becomes, through whatever means, a public unit trust scheme after that commencement. (2) Section 89C, as in force immediately before the commencement of section 8 of the **State Taxation Acts Amendment Act 2018**, applies if, under an agreement or arrangement entered into before that commencement, a landholder that is a private company becomes, through whatever means, a listed company after that commencement. Sch. 2 cl. 44 inserted by No. 22/2018 s. 19. 44 State Taxation Acts Amendment Act 2018—controlling interests and substantial interests (1) Section 3A, as in force immediately before the commencement of section 3 of the **State Taxation Acts Amendment Act 2018**, applies in respect of the following— (a) a dutiable transaction that occurs on or after that commencement that transfers a land-related interest in residential property under an agreement or arrangement entered into before that commencement; (b) an acquisition of an interest in a landholder that holds a land-related interest in residential property under an agreement or arrangement entered into before that commencement. (2) Section 3B, as in force immediately before the commencement of section 4 of the **State Taxation Acts Amendment Act 2018**, applies in respect of the following— (a) a dutiable transaction that occurs on or after that commencement that transfers a land-related interest in residential property under an agreement or arrangement entered into before that commencement; (b) an acquisition of an interest in a landholder that holds a land-related interest in residential property under an agreement or arrangement entered into before that commencement. Sch. 2 cl. 45 inserted by No. 17/2019 s. 34. 45 State Taxation Acts Amendment Act 2019—public unit trust schemes Section 89B does not apply to a wholesale unit trust scheme that becomes a public unit trust scheme if the wholesale unit trust scheme would not have become a public unit trust scheme had the amendments made by Division 1 of Part 2 of the **State Taxation Acts Amendment Act 2019** not come into operation. Sch. 2 cl. 46 inserted by No. 17/2019 s. 34. 46 State Taxation Acts Amendment Act 2019—fixtures The amendments made by Division 2 of Part 2 of the **State Taxation Acts Amendment Act 2019** do not apply to a dutiable transaction that occurs on or after the commencement of that Division under an arrangement made before that commencement. Sch. 2 cl. 47 inserted by No. 17/2019 s. 34. 47 State Taxation Acts Amendment Act 2019—economic entitlements The amendments made by Division 3 of Part 2 of the **State Taxation Acts Amendment Act 2019** do not apply in relation to an arrangement made before the commencement of that Division. Sch. 2 cl. 48 inserted by No. 17/2019 s. 34. 48 State Taxation Acts Amendment Act 2019—rate for foreign purchaser duty Section 28A, as in force immediately before 1 July 2019, continues to apply in respect of any dutiable transaction entered into on or after 1 July 2016 but before 1 July 2019 under which a land-related interest in residential property is transferred to a foreign purchaser. Sch. 2 cl. 49 inserted by No. 17/2019 s. 34. 49 State Taxation Acts Amendment Act 2019—agreements and arrangements for significant interest foreign purchaser acquisitions (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2016 but before 1 July 2019 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of an interest referred to in section 78(1)(a)(i). (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(1), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition of the interest was made on the day the agreement or arrangement was entered into by the foreign purchaser. Sch. 2 cl. 50 inserted by No. 17/2019 s. 34. 50 State Taxation Acts Amendment Act 2019—agreements and arrangements for aggregated significant interest foreign purchaser acquisitions (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2016 but before 1 July 2019 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of an interest referred to in section 78(1)(a)(ii), or after it is made, becomes an interest of that kind. (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(3), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition of the interest was made on the day the agreement or arrangement was entered into by the foreign purchaser. Sch. 2 cl. 51 inserted by No. 17/2019 s. 34. 51 State Taxation Acts Amendment Act 2019—agreements and arrangements for foreign purchaser acquisitions of further interests (a) a foreign purchaser entered into an agreement or arrangement on or after 1 July 2016 but before 1 July 2019 for the acquisition of an interest in a landholder that holds a land-related interest in residential property; and (b) the acquisition, when made, is an acquisition of a further interest in the landholder referred to in section 78(1)(b). (2) Despite anything in this Act, if any duty is chargeable under Part 2 of Chapter 3 and is required to be calculated in accordance with section 86(4), that duty must be calculated in accordance with that subsection but using the rate specified under this Act that would have applied if the acquisition was made on the day the agreement or acquisition was entered into by the foreign purchaser. Sch. 2 cl. 52 inserted by No. 17/2019 s. 34. 52 State Taxation Acts Amendment Act 2019—corporate reconstructions (1) The old provisions apply in respect of an eligible transaction (within the meaning of section 250A as in force immediately before 1 July 2019) if the agreement or arrangement for the eligible transaction was entered into before 1 July 2019. (a) on application, grant an exemption under the old provisions in respect of an eligible transaction the agreement or arrangement for which was entered into before 1 July 2019; and (b) revoke or deal with the exemption under the old provisions as if they had not been amended by the **State Taxation Acts Amendment Act 2019**. (3) Despite the **State Taxation Acts Amendment Act 2019**, an exemption granted by the Commissioner under the old provisions that is in effect immediately before 1 July 2019— ***old provisions*** means Division 1 of Part 2 of Chapter 11 as in force immediately before 1 July 2019. Sch. 2 cl. 53 inserted by No. 17/2019 s. 34. 53 State Taxation Acts Amendment Act 2019—corporate consolidations (1) The old provisions apply in respect of an eligible transaction (within the meaning of section 250DC as in force immediately before 1 July 2019) if the agreement or arrangement for the eligible transaction was entered into before 1 July 2019. (a) on application, grant an exemption under the old provisions in respect of an eligible transaction the agreement or arrangement for which was entered into before 1 July 2019; and (b) revoke or deal with the exemption under the old provisions as if they had not been amended by the **State Taxation Acts Amendment Act 2019**. (3) Despite the **State Taxation Acts Amendment Act 2019**, an exemption granted by the Commissioner under the old provisions that is in effect immediately before 1 July 2019— ***old provisions*** means Division 1A of Part 2 of Chapter 11 as in force immediately before 1 July 2019. Sch. 2 cl. 54 inserted by No. 17/2019 s. 34. 54 State Taxation Acts Amendment Act 2019—exchange of stapled ownership interests for ownership interests in a unit trust scheme (1) The old provisions apply in respect of a relevant acquisition to which section 83 applies made in the course of, or as a result of, a roll-over (within the meaning of section 250DH) if the agreement or arrangement for the relevant acquisition was entered into before 1 July 2019. (a) on application, grant an exemption under the old provisions in respect of a relevant acquisition to which section 83 applies made in the course of, or as a result of, a roll-over (within the meaning of section 250DH) the agreement or arrangement for which was entered into before 1 July 2019; and (b) revoke or deal with the exemption under the old provisions as if they had not been amended by the **State Taxation Acts Amendment Act 2019**. (3) Despite the **State Taxation Acts Amendment Act 2019**, an exemption granted by the Commissioner under the old provisions that is in effect immediately before 1 July 2019— ***old provisions*** means Division 1B of Part 2 of Chapter 11 as in force immediately before 1 July 2019. Sch. 2 cl. 55 inserted by No. 17/2019 s. 34. 55 State Taxation Acts Amendment Act 2019—penalties and interest under Division 2 of Part 2 of Chapter 11 Despite the repeal of Division 2 of Part 2 of Chapter 11 by the **State Taxation Acts Amendment Act 2019**, that Division as in force immediately before 1 July 2019 continues to apply in relation to any exemption that is revoked— (a) under Division 1, 1A or 1B of Part 2 of Chapter 11 as in force immediately before 1 July 2019; or (b) under Division 1, 1A or 1B of Part 2 of Chapter 11 as continued under clauses 52, 53 or 54. Sch. 2 cl. 56 inserted by No. 46/2019 s. 6. 56 State Taxation Acts Further Amendment Act 2019—young farmers (1) Division 7 of Part 5 of Chapter 2, as in force immediately before the commencement day, continues to apply in respect of a transfer of dutiable property on or after that day if the contract for the transfer was entered into before that day. (2) In this clause— ***commencement day*** means the day on which Division 1 of Part 2 of the **State Taxation Acts Further Amendment Act 2019** comes into operation. Sch. 2 cl. 57 inserted by No. 46/2019 s. 8. 57 State Taxation Acts Further Amendment Act 2019—insurance duty Chapter 8 must be taken to have applied at all times on and after 1 July 2014 as if the amendments made to that Chapter by section 7 of the **State Taxation Acts Further Amendment Act 2019** had come into operation on that day. 1 July 2014 is the date on which the amendments to Chapter 8 made by the **Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014** came into operation. Sch. 2 cl. 58 inserted by No. 22/2021 s. 10. 58 State Taxation and Mental Health Acts Amendment Act 2021—general rate of duty Section 28(1), as in force immediately before the commencement of section 6 of the **State Taxation and Mental Health Acts Amendment Act 2021**, continues to apply in respect of a dutiable transaction or an acquisition of an interest in a landholder that occurs on or after that commencement under an agreement or arrangement entered into before that commencement. Sch. 2 cl. 59 inserted by No. 18/2023 s. 19. 59 State Taxation Acts Amendment Act 2023—Division 5 of Part 5 of Chapter 2 (1) Division 5 of Part 5 of Chapter 2 and section 57FC(4), as in force immediately before 1 July 2023, continue to apply to a transfer to an eligible pensioner, within the meaning of that Division as in force immediately before 1 July 2023, of dutiable property, being an estate in fee simple in land, if the contract of sale of the land was entered into before 1 July 2023. (2) A taxpayer is entitled to a refund of any duty paid on or after 1 July 2023 that is not payable because of subclause (1). Sch. 2 cl. 60 inserted by No. 50/2024 s. 33. 60 State Taxation Further Amendment Act 2024—friendly societies (1) No duty is chargeable under Chapter 2 in respect of a transfer of dutiable property to a friendly society if the contract or other arrangement giving effect to the transfer is entered into before the commencement of section 16 of the **State Taxation Further Amendment Act 2024**. (2) No duty is chargeable under Chapter 2 in respect of a declaration of trust over dutiable property to be held on trust for a friendly society if the declaration is made before the commencement of section 16 of the **State Taxation Further Amendment Act 2024**. Sch. 2 cl. 61 inserted by No. 48/2025 s. 26. 61 State Taxation Further Amendment Act 2025 (1) Section 3, as amended by Part 4 of the **State Taxation Further Amendment Act 2025**, applies, and is taken always to have applied, from 1 July 2024. (2) Section 3AA, as inserted by Part 4 of the **State Taxation Further Amendment Act 2025**, applies, and is taken always to have applied, from 1 July 2024. Endnotes 1 General information See [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information. *Minister's second reading speech—* *Legislative Assembly: 5 October 2000* *Legislative Council: 1 November 2000* The long title for the Bill for this Act was "to create and charge a number of duties, to repeal the **Stamps Act 1958**, to make consequential amendments to other Acts and for other purposes." The **Duties Act 2000** was assented to on 28 November 2000 and came into operation on 1 July 2001: section 2. INTERPRETATION OF LEGISLATION ACT 1984 (ILA) Style changes Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act. References to ILA s. 39B Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause. Interpretation As from 1 January 2001, amendments to section 36 of the ILA have the following effects: • Headings All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A). • Examples, diagrams or notes All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A). • Punctuation All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B). • Provision numbers All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C). • Location of "legislative items" A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B. • Other material Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act. See section 36(3)(3D)(3E). 2 Table of Amendments This publication incorporates amendments made to the **Duties Act 2000** by Acts and subordinate instruments. ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– **Statute Law Amendment (Relationships) Act 2001, No. 27/2001** | Assent Date: | 12.6.01 | | Commencement Date: | S. 3(Sch. 1 item 2) on 23.8.01: Government Gazette 23.8.01 p. 1927 | **Corporations (Consequential Amendments) Act 2001, No. 44/2001** | Commencement Date: | S. 3(Sch. item 32) on 15.7.01: s. 2 | **Duties (Amendment) Act 2001, No. 46/2001** | Commencement Date: | Ss 3–31 on 1.7.01: s. 2(2) | **State Taxation Acts (Taxation Reform Implementation) Act 2001, No. 48/2001** (as amended by No. 29/2002) | Commencement Date: | Ss 5–6(3), 7, 8 on 1.7.01: s. 2(3); s. 6(4) on 1.7.02: s. 2(4) | **State Taxation Legislation (Amendment) Act 2001, No. 79/2001** | Assent Date: | 27.11.01 | | Commencement Date: | Ss 3–11 on 28.11.01: s. 2 | **Corporations (Financial Services Reform Amendments) Act 2002, No. 9/2002** | Assent Date: | 23.4.02 | | Commencement Date: | S. 3(Sch. item 4) on 23.4.02: s. 2 | **Statute Law (Further Revision) Act 2002, No. 11/2002** | Assent Date: | 23.4.02 | | Commencement Date: | S. 3(Sch. 1 item 17) on 24.4.02: s. 2(1) | **State Taxation Acts (Further Tax Reform) Act 2002, No. 29/2002** | Assent Date: | 12.6.02 | | Commencement Date: | Ss 3, 5, 6 on 13.6.02: s. 2(1); s. 4 on 1.7.02: s. 2(2) | **State Taxation Legislation (Further Amendment) Act 2002, No. 30/2002** | Assent Date: | 12.6.02 | | Commencement Date: | Ss 3(1)(3), 4, 5, 7(2), 8(3), 13 on 1.7.01: s. 2(2); ss 6, 7(1), 8(1)(2), 15 on 13.6.02: s. 2(1); ss 3(2), 9–12, 14 on 1.7.02: s. 2(4) | **State Taxation Acts (Miscellaneous Amendments) Act 2003, No. 58/2003** | Assent Date: | 16.6.03 | | Commencement Date: | Ss 6, 13(2), 14, 17 on 1.7.01: s. 2(2); s. 4 on 8.2.03: s. 2(3); ss 3, 5, 7–12, 13(1), 15, 18 on 17.6.03: s. 2(1); s. 16 on 1.7.03: s. 2(5) | **State Taxation Acts (Further Miscellaneous Amendments) Act 2003, No. 113/2003** | Assent Date: | 9.12.03 | | Commencement Date: | S. 3 on 16.8.03: s. 2(3); ss 4–6 on 1.1.04: s. 2(2) | **State Taxation Acts (Tax Reform) Act 2004, No. 46/2004** | Assent Date: | 16.6.04 | | Commencement Date: | Ss 8–10, 16 on 1.5.04: s. 2(2); ss 3, 12, 17 on 13.5.04: s. 2(3); ss 4–7, 11, 13–15 on 17.6.04: s. 2(1) | **State Taxation Acts (Amendment) Act 2004, No. 71/2004** | Assent Date: | 19.10.04 | | Commencement Date: | Ss 4–28 on 20.10.04: s. 2(1) | **State Concessions Act 2004, No. 82/2004** | Assent Date: | 16.11.04 | | Commencement Date: | S. 13(Sch. item 2) on 1.3.05: s. 2(2) | **State Taxation Acts (General Amendment) Act 2005, No. 36/2005** | Assent Date: | 28.6.05 | | Commencement Date: | S. 13(1) on 13.5.04: s. 2(3); ss 19–21 on 31.3.05: s. 2(6); ss 6–11, 13(2)–18, 22 on 29.6.05: s. 2(1); s. 12 on 1.7.05: s. 2(7) | **Duties and Land Tax Acts (Amendment) Act 2005, No. 85/2005** | Assent Date: | 29.11.05 | | Commencement Date: | S. 4 on 15.6.05: s. 2(2); ss 3, 5–17 on 30.11.05: s. 2(1) | **Land Tax Act 2005, No. 88/2005** | Assent Date: | 29.11.05 | | Commencement Date: | S. 117(Sch. 2 item 1) on 1.1.06: s. 2 | **State Taxation (Reductions and Concessions) Act 2006, No. 38/2006** | Assent Date: | 20.6.06 | | Commencement Date: | Ss 3–6 on 21.6.06: s. 2 | **State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006** | Assent Date: | 10.10.06 | | Commencement Date: | S. 6 on 1.7.06: s. 2(3); ss 3–5, 7 on 11.10.06: s. 2(1) | **State Taxation Legislation Amendment (Housing Affordability) Act 2006, No. 86/2006** | Assent Date: | 22.12.06 | | Commencement Date: | Ss 3–5 on 22.12.06: s. 2 | **State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007** | Assent Date: | 12.6.07 | | Commencement Date: | S. 4 on 1.5.07: s. 2(2); s. 5 on 13.6.07: s. 2(1) | **Payroll Tax Act 2007, No. 26/2007** | Assent Date: | 26.6.07 | | Commencement Date: | Ss 110, 111 on 1.7.07: s. 2(1) | **Statute Law Revision Act 2007, No. 28/2007** | Assent Date: | 26.6.07 | | Commencement Date: | S. 3(Sch. item 18) on 27.6.07: s. 2(1) | **State Taxation Acts Amendment Act 2007, No. 33/2007** | Assent Date: | 24.7.07 | | Commencement Date: | Ss 3–8 on 25.7.07: s. 2 | **Relationships Act 2008, No. 12/2008** | Assent Date: | 15.4.08 | | Commencement Date: | S. 73(1)(Sch. 1 item 17) on 1.12.08: s. 2(2) | **State Taxation Acts Amendment Act 2008, No. 31/2008** | Assent Date: | 17.6.08 | | Commencement Date: | Ss 5, 8–11 on 6.5.08: s. 2(2); ss 3, 4, 6, 7, 14 on 18.6.08: s. 2(1); ss 12, 13 on 1.7.08: s. 2(3) | **Health Services Legislation Amendment Act 2008, No. 79/2008** | Assent Date: | 11.12.08 | | Commencement Date: | S. 16 on 31.3.09: Government Gazette 19.2.09 p. 328 | **State Taxation Acts Further Amendment Act 2008, No. 84/2008** | Assent Date: | 11.12.08 | | Commencement Date: | Ss 3–9, 13 on 12.12.08: s. 2(1); ss 10, 11(1)(2), 12 on 1.1.09: s. 2(3); s. 11(3) on 1.7.10: Government Gazette 17.6.10 p. 1221 | **Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009** | Assent Date: | 10.2.09 | | Commencement Date: | S. 37(Sch. 1 item 10) on 1.12.09: s. 2(2) | **State Taxation Acts Amendment Act 2009, No. 37/2009** | Assent Date: | 30.6.09 | | Commencement Date: | Ss 3–7, 10, 11 on 1.7.09: s. 2(1); ss 8, 9 on 1.7.09: s. 2(2) | **Duties Amendment Act 2009, No. 39/2009** | Assent Date: | 7.7.09 | | Commencement Date: | Ss 3–15 on 21.11.08: reg. 2(2) | **Statute Law Amendment (Evidence Consequential Provisions) Act 2009, No. 69/2009** | Assent Date: | 24.11.09 | | Commencement Date: | S. 54(Sch. Pt 1 item 17) on 1.1.10: s. 2(2) | **Fair Work (Commonwealth Powers) Amendment Act 2009, No. 74/2009** | Assent Date: | 1.12.09 | | Commencement Date: | S. 11 on 1.1.10: Government Gazette 10.12.09 p. 3215 | **Consumer Affairs Legislation Amendment Act 2010, No. 1/2010** | Assent Date: | 9.2.10 | | Commencement Date: | S. 104 on 1.8.10: Government Gazette 22.7.10 p. 1628 | **Transport Integration Act 2010, No. 6/2010** (as amended by No. 45/2010) | Assent Date: | 2.3.10 | | Commencement Date: | S. 203(1)(Sch. 6 item 13) on 1.7.10: Special Gazette (No. 256) 30.6.10 p. 1 | **Credit (Commonwealth Powers) Act 2010, No. 11/2010** | Assent Date: | 30.3.10 | | Commencement Date: | S. 42 on 1.7.10: Government Gazette 24.6.10 p. 1273 | **State Taxation Acts Amendment Act 2010, No. 36/2010** | Assent Date: | 15.6.10 | | Commencement Date: | Ss 3–8 on 16.6.10: s. 2(1); ss 9, 10 on 1.7.10: s. 2(2) | **Residential Tenancies Amendment Act 2010, No. 67/2010** | Assent Date: | 28.9.10 | | Commencement Date: | S. 171 on 1.9.11: Special Gazette (No. 265) 16.8.11 p. 1 | **Road Legislation Miscellaneous Amendments Act 2010, No. 75/2010** | Assent Date: | 19.10.10 | | Commencement Date: | S. 23 on 1.8.11: s. 2(2) | **State Taxation Acts Amendment Act 2011, No. 28/2011** | Assent Date: | 21.6.11 | | Commencement Date: | Ss 17, 18, 20–29 on 22.6.11: s. 2(1); ss 3–16, 19 on 1.7.11: s. 2(3) | **Statute Law Revision Act 2011, No. 29/2011** | Assent Date: | 21.6.11 | | Commencement Date: | S. 3(Sch. 1 item 31) on 22.6.11: s. 2(1) | **Transport Legislation Amendment (Public Transport Development Authority) Act 2011, No. 61/2011** | Assent Date: | 15.11.11 | | Commencement Date: | S. 25 on 15.12.11: Special Gazette (No. 407) 13.12.11 p. 1; Sch. 1 item 3 on 2.4.12: Special Gazette (No. 101) 27.3.12 p. 1 | **State Taxation Acts Further Amendment Act 2011, No. 69/2011** | Assent Date: | 29.11.11 | | Commencement Date: | Ss 25, 26 on 30.11.11: s. 2(1); ss 5–24 on 1.4.12: s. 2(3) | **Duties Amendment (Landholder) Act 2012, No. 38/2012** | Assent Date: | 27.6.12 | | Commencement Date: | Ss 4–15 on 1.7.12: s. 2 | **State Taxation Acts Amendment Act 2012, No. 42/2012** | Assent Date: | 27.6.12 | | Commencement Date: | Ss 3–5, 8 on 28.6.12: s. 2(1); ss 6, 7 on 1.7.12: s. 2(2) | **Co-operatives National Law Application Act 2013, No. 9/2013** | Assent Date: | 13.3.13 | | Commencement Date: | S. 42(Sch. 2 item 7) on 3.3.14: Special Gazette (No. 46) 18.2.14 p. 1 | **Statute Law Amendment (Directors' Liability) Act 2013, No. 13/2013** | Assent Date: | 13.3.13 | | Commencement Date: | S. 56 on 14.3.13: s. 2 | **State Tax Laws Amendment (Budget and Other Measures) Act 2013, No. 41/2013** | Assent Date: | 28.6.13 | | Commencement Date: | S. 27 on 1.7.12: s. 2(2); s. 13 on 8.5.13: s. 2(3); ss 14–26 on 29.6.13: s. 2(1) | **Workplace Injury Rehabilitation and Compensation Act 2013, No. 67/2013** | Assent Date: | 12.11.13 | | Commencement Date: | S. 649(Sch. 9 item 12) on 1.7.14: s. 2(1) | **State Taxation and Financial Legislation Amendment Act 2013, No. 69/2013** | Assent Date: | 19.11.13 | | Commencement Date: | Ss 9, 10 on 20.11.13: s. 2(1); ss 4–8 on 1.12.14: s. 2(4) | **Statute Law Revision Act 2013, No. 70/2013** | Assent Date: | 19.11.13 | | Commencement Date: | Ss 3(Sch. 1 item 15), 4(Sch. 2 item 13) on 1.12.13: s. 2(1) | **Mental Health Act 2014, No. 26/2014** | Assent Date: | 8.4.14 | | Commencement Date: | S. 455(Sch. item 9) on 1.7.14: s. 2(1) | **Building a Better Victoria (State Tax and Other Legislation Amendment) Act 2014, No. 40/2014** | Assent Date: | 17.6.14 | | Commencement Date: | Ss 3–10 on 1.7.14: s. 2(3) | **State Taxation Acts Amendment Act 2015, No. 26/2015** | Assent Date: | 29.6.15 | | Commencement Date: | S. 4 on 1.7.11: s. 2(2); s. 9 on 1.4.07: s. 2(3); ss 3, 5–8, 10, 12 on 30.6.15: s. 2(1); ss 11, 13, 14–24 on 1.7.15: s. 2(4) | **State Taxation Acts Further Amendment Act 2015, No. 67/2015** | Assent Date: | 1.12.15 | | Commencement Date: | S. 3 on 1.1.16: s. 2(4) | **State Taxation and Other Acts Amendment Act 2016, No. 40/2016** | *Assent Date:* | 28.6.16 | | *Commencement Date:* | Ss 3–10 on 1.7.16: s. 2(5) | **Transport Integration Amendment (Head, Transport for Victoria and Other Governance Reforms) Act 2017, No. 3/2017** | *Assent Date:* | 14.2.17 | | *Commencement Date:* | S. 50(Sch. 1 item 2) on 12.4.17: Special Gazette (No. 117) 12.4.17 p. 1 | **State Taxation Acts Amendment Act 2017, No. 28/2017** | *Assent Date:* | 27.6.17 | | *Commencement Date:* | Ss 42–44 on 27.6.17: s. 2(1); ss 3–40, 47 on 28.6.17: s. 2(2); ss 41, 45, 46 on 1.7.17: s. 2(3) | **Commercial Passenger Vehicle Industry Amendment (Further Reforms) Act 2017, No. 63/2017** | Assent Date: | 19.12.17 | | Commencement Date: | S. 21(Sch. 1 item 2) on 2.7.18: Special Gazette (No. 248) 29.5.18 p. 1 | **State Taxation Acts Further Amendment Act 2017, No. 67/2017** | *Assent Date:* | 19.12.17 | | *Commencement Date:* | S. 5 on 1.7.15: s. 2(2); s. 6 on 20.12.17: s. 2(4) | **State Taxation Acts Amendment Act 2018, No. 22/2018** | *Assent Date:* | 13.6.18 | | *Commencement Date:* | Ss 3–12, 17–19 on 14.6.18: s. 2(1); ss 13–16 on 1.7.18: s. 2(3) | G**uardianship and Administration Act 2019, No. 13/2019** | Assent Date: | 4.6.19 | | Commencement Date: | S. 221(Sch. 1 item 13) on 1.3.20: s. 2(2) | **State Taxation Acts Amendment Act 2019, No. 17/2019** | *Assent Date:* | 18.6.19 | | *Commencement Date:* | Ss 3–13, 34 on 19.6.19: s. 2(1); ss 14−33 on 1.7.19: s. 2(2) | **State Taxation Acts Further Amendment Act 2019, No. 46/2019** | Assent Date: | 19.11.19 | | Commencement Date: | Ss 3−10 on 20.11.19: s. 2(1) | **Transport Legislation Amendment Act 2019, No. 49/2019** | Assent Date: | 3.12.19 | | Commencement Date: | S. 186(Sch. 4 item 14) on 1.1.20: Special Gazette (No. 514) 10.12.19 p. 1 | **Local Government Act 2020, No. 9/2020** | *Assent Date:* | 24.3.20 | | *Commencement Date:* | S. 390(Sch. 1 item 27) on 6.4.20: Special Gazette (No. 150) 24.3.20 p. 1 | **State Taxation Acts Amendment (Relief Measures) Act 2020, No. 14/2020** | *Assent Date:* | 28.4.20 | | *Commencement Date:* | Ss 3–5 on 29.4.20: s. 2 | **State Taxation Acts Amendment Act 2020, No. 47/2020** | *Assent Date:* | 15.12.20 | | *Commencement Date:* | Ss 3–21 on 16.12.20: s. 2 | **State Taxation and Mental Health Acts Amendment Act 2021, No. 22/2021** | *Assent Date:* | 16.6.21 | | *Commencement Date:* | Ss 3–10, 19 on 1.7.21: s. 2(1) | **Social Services Regulation Act 2021, No. 37/2021** (as amended by No. 40/2022) | *Assent Date:* | 21.9.21 | | *Commencement Date:* | S. 391 on 1.7.24: s. 2(2) | **Suburban Rail Loop Act 2021, No. 43/2021** | *Assent Date:* | 19.10.21 | | *Commencement Date:* | S. 219(Sch. 1 item 4) on 1.12.21: Special Gazette (No. 649) 23.11.21 p. 1 | **Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021** | *Assent Date:* | 30.11.21 | | *Commencement Date:* | Ss 45–47 on 1.12.21: s. 2(1) | **State Taxation and Treasury Legislation Amendment Act 2022, No. 23/2022** | *Assent Date:* | 15.6.22 | | *Commencement Date:* | S. 12 on 1.7.22: s. 2(2) | **Mental Health and Wellbeing Act 2022, No. 39/2022** | *Assent Date:* | 6.9.22 | | *Commencement Date:* | S. 823 on 1.9.23: s. 2(2) | **Residential Tenancies, Housing and Social Services Regulation Amendment (Administration and Other Matters) Act 2022, No. 40/2022** | *Assent Date:* | 6.9.22 | | *Commencement Date:* | S. 51 on 7.9.22: s. 2(2) | **State Taxation Acts Amendment Act 2023, No. 18/2023[[4]](#endnote-5)** | *Assent Date:* | 27.6.23 | | *Commencement Date:* | Ss 3−5, 20−22 on 28.6.23: s. 2(3); ss 6–14, 15(2)–19 on 1.7.23: s. 2(4) | **Victorian Future Fund Act 2023, No. 19/2023** | *Assent Date:* | 27.6.23 | | *Commencement Date:* | S. 14 on 22.8.23: Special Gazette (No. 447) 22.8.23 p. 1 | **State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023** | *Assent Date:* | 12.12.23 | | *Commencement Date:* | Ss 3–12 on 13.12.23: s. 2(1) | **Commercial and Industrial Property Tax Reform Act 2024, No. 16/2024** | Assent Date: | 21.5.24 | | Commencement Date: | Ss 36−42 on 1.7.24: s. 2 | **State Taxation Amendment Act 2024, No. 22/2024** | *Assent Date:* | 4.6.24 | | *Commencement Date:* | S. 3 on 5.6.24: s. 2(2); s. 4 on 1.1.25: s. 2(5) | **Duties Amendment (More Homes) Act 2024, No. 45/2024** | *Assent Date:* | 19.11.24 | | *Commencement Date:* | S. 3 on 20.11.24: s. 2 | **State Taxation Further Amendment Act 2024, No. 50/2024** | *Assent Date:* | 3.12.24 | | *Commencement Date:* | Ss 3–30, 32, 33 on 4.12.24: s. 2(1); s. 31 on 1.1.25: s. 2(2) | **Help to Buy (Commonwealth Powers) Act 2025, No. 10/2025** | *Assent Date:* | 8.4.25 | | *Commencement Date:* | Ss 12, 13 on 25.6.25: Special Gazette (No. 322) 24.6.25 p. 1 | **State Taxation Acts Amendment Act 2025, No. 24/2025** | *Assent Date:* | 24.6.25 | | *Commencement Date:* | Ss 6–12 on 25.6.25: s. 2(1) | **Roads and Ports Legislation Amendment (Road Safety and Other Matters) Act 2025, No. 25/2025** | *Assent Date:* | 5.8.25 | | *Commencement Date:* | S. 106(Sch. 1 item 12) on 6.8.25: s. 2(1) | **State Taxation Further Amendment Act 2025, No. 48/2025** | *Assent Date:* | 25.11.25 | | *Commencement Date:* | Ss 21–26 on 26.11.25: s. 2(2) | ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 3 Explanatory details 1. S. 28(2): The rate of duty chargeable on dutiable transactions in respect of marketable securities is dealt with in section 29. Concessional rates of duty chargeable on certain dutiable transactions are dealt with in Part 5 of this Chapter. [↑](#endnote-ref-2) 2. Chapter 3: This Chapter charges duty on certain transactions that are not ***dutiable transactions*** under Chapter 2. Duty is chargeable under Part 2 of this Chapter on the acquisition by a person of an interest consisting of certain shareholdings in a private company, or unitholdings in a private unit trust scheme, whose property in either case consists, to the prescribed extent, of land holdings. The duty is chargeable at the general rate for a dutiable transaction under Chapter 2, rather than at the rate applicable to transfers of shares and units. An acquisition statement must be lodged when a majority interest is acquired or increased. Duty on an acquisition statement is chargeable only on interests acquired within a 3-year period. In certain cases the obligation to pay duty at the higher rate is phased-in (see section 87). Duty is chargeable— under Part 3 on transactions by which corporate capital is reduced by redemption, surrender or cancellation of shares or reduction of share value or alteration of share rights; under Part 4 on the allotment of shares by direction. [↑](#endnote-ref-3) 3. S. 105: Section 10 of the **Financial Sector Reform (Victoria) Act 1999**, No. 37/1999 provides that property transferred under Part 3 of the Financial Sector (Business Transfer and Group Restructure) Act 1999 of the Commonwealth (***the Commonwealth Act***) becomes the property of the receiving body when the certificate of transfer issued under section 18 of the Commonwealth Act comes into force under Division 3 of Part 3 of the Commonwealth Act. [↑](#endnote-ref-4) 4. Table of Amendments (**State Taxation Acts Amendment Act 2023**): The amendment proposed by section 15(1) of the **State Taxation Acts Amendment Act 2023**, No. 18/2023 is not included in this publication because the heading to section 58 is not considered part of this Act: see section 36(2A) of the **Interpretation of Legislation Act 1984**, No. 10096/1984. Section 15(1) reads as follows: 15 Section 58 amended (1) In the heading to section 58 of the **Duties Act 2000**, for "**eligible pensioner?**" **substitute** "**eligible cardholder?**". [↑](#endnote-ref-5)