Land Transfer Duty by Postcode 2016-17

Duties are administered by the State Revenue Office pursuant to the Duties Act 2000 (the Act). The Act creates and charges duties on a number of identified transactions. The Act is divided into chapters which impose duty on different transactions. Duty is collected through either the lodgement of documents evidencing the transfer or returns.\r\n\r\nThis file contains land transfer duty data for the 2016-17 financial year for 640 Victorian postcodes and includes the following: Postcode, Dutiable Transfers and Duty Paid. There is also a record for dutiable land transfers where the postcode is unknown.

本税种由州税务局依据《2000年印花税法案》（以下简称《法案》）负责征收管理。《法案》对若干明确列明的交易设立并征收印花税，全书分章节针对不同交易类型课征相应税款。印花税的缴纳可通过提交转让证明文件或报送纳税申报表两种途径完成。

本数据集涵盖2016-17财年维多利亚州640个邮政编码区域的土地转让印花税数据，包含邮政编码、应纳税转让交易量、已缴印花税额三类信息。此外，数据集还收录了邮政编码未知的应纳税土地转让交易相关记录。