|Description of this FunctionDescription of this Function|
Stamp Duty is an ancient tax imposed on "instruments" (documents) rather than transactions. Many types of agreement cannot be enforced unless they are put into writing and stamp duty is paid. As at 2001 the Victorian Government imposes stamp duty on conveyances, or transfers, of real property as well as various stampable documents such as agreements, deeds, powers of attorney and mortgages.
The Stamp Duties Act 1879 (43 Vic., No.645) provided for the granting, management and collection of stamp duties.
Note re Administrative Arrangements
The Public Service Lists for December 1929 show the Stamp Duties Office as a branch of the Attorney-General's Department and a separate Taxation Office which is a branch of the Department of the Treasurer. By December 1932 the Stamp Duties Office has become a branch of the Taxation Office. The Stamp Duties Office soon became an independent office within the Treasurer's Department.
The inward correspondence registers of the Department of the Treasurer (VPRS 1212/P1 Registers of Inward Correspondence) include in Unit 11 (Jan-Jun 1930) entries for correspondence from the Treasurer and the Public Service Commissioner relative to the transfer of the Stamp Duties Branch of the Law Department to the Taxation Office within Treasury. It appears from the summaries of the correspondence that the transfer of officers took effect from 1 July 1930.
The Stamp Duties Office remained separate from the Taxation Office until 1992 when the two offices merged to become the State Revenue Office under Administrative Arrangements Order No.106 effective from 28 April 1992. 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.