State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
TABLE OF PROVISIONS
Section
Page
PART 1—PRELIMINARY
1
2
1
Purposes
Commencement
1
3
PART 2—PAYROLL TAX ACT 2007
3
4
Non-profit organisations
Maternity and adoption leave
4
4
5
PART 3—DUTIES ACT 2000
6
Division 1—Reduction in time available for payment of duty
6
Subdivision 1—Transactions concerning dutiable property
6
5
6
7
8
9
10
11
Necessity for written instrument or written statement
Lodging instrument or statement with Commissioner
When must duty be paid—transactions concerning dutiable
property
Interdependent sale of land and business goods
Liability for duty if residence requirement not complied with
Liability for duty if primary production requirement not
complied with
Anti-avoidance provision—transactions concerning dutiable
property
Subdivision 2—Certain transactions treated as transfers
12
13
14
15
16
17
18
19
Acquisition statements
When must duty be paid—land rich duty
Re-purchase facilities—widely held trusts
Disqualifying circumstances for certain unit trust schemes
Sale of private unit trust scheme through conversion to public
unit trust scheme
Anti-avoidance provision—land rich duty
When must duty be paid—capital reductions or rights
alterations
When must duty be paid—allotment of shares by direction
i
6
6
6
6
6
6
7
7
7
7
7
7
7
7
7
8
Section
20
21
22
Page
Acquisition of shares by allotment
When must duty be paid—acquisition of land use entitlements
by allotment of shares or issue of units
Acquisition of land use entitlement
Subdivision 3—Financial sector (transfers of business)
23
Statement of transfer of property
Subdivision 4—Corporate reconstructions
24
Interest
8
8
8
8
8
8
Division 2—Miscellaneous amendments
25
26
8
Change in trustees
Eligible pensioner exemption or concession where dwelling
exists at the time of transfer
9
9
9
PART 4—LAND TAX ACT 2005
12
Division 1—Time-sharing schemes
12
27
28
29
Definitions
New section 18A inserted
18A
Managers of title-based time-sharing schemes
New section 46AA inserted
46AA Title-based time-sharing schemes
Division 2—Primary production land
30
31
32
33
Definitions
Definitions—primary production land
Exemption of primary production land in an urban zone in
Greater Melbourne
Parcels of land
Division 3—Valuations
34
35
36
13
13
13
14
16
16
Definitions
Taxable value of land
Use of valuations
16
16
17
PART 5—TAXATION ADMINISTRATION ACT 1997
37
38
39
40
41
12
12
12
12
12
Definitions
Meaning of taxation laws
Objection
Grounds for objection
Referral to Tribunal
18
18
18
18
18
19
ii
Section
Page
PART 6—LIVESTOCK DISEASE CONTROL ACT 1994
42
43
44
45
46
47
Cattle Compensation Fund
Sheep and Goat Compensation Fund
Swine Compensation Fund
Amendment of heading to Part 6
New section 107D inserted
107D Disclosure of information to Commissioner of State
Revenue in relation to the administration of duty
Statute law revision
PART 7—VALUATION OF LAND ACT 1960
48
49
50
51
52
53
54
55
56
57
58
59
60
Definitions
Functions of valuer-general
Use of valuation by another rating authority other than a
council
Council to provide valuation to valuer-general
Fees for copy of valuation
New section 11 substituted
11
General valuation to be made every two years
Council valuations
Valuation authority to make supplementary valuation on
behalf of council
Section 13DI repealed
Notice of valuation
Who may object?
Time for lodging objection
Determination of objection
PART 8—REPEAL
61
20
20
20
20
21
21
21
22
23
23
23
23
24
24
25
25
25
26
26
26
26
27
27
28
Repeal of amending Act
═══════════════
ENDNOTES
28
29
iii
Victoria
State Taxation Acts Further
Amendment Act 2011†
No. 69 of 2011
[Assented to 29 November 2011]
The Parliament of Victoria enacts:
PART 1—PRELIMINARY
1 Purposes
The purposes of this Act are—
(a) to amend the Payroll Tax Act 2007 in
relation to the exemptions for non-profit
organisations and for maternity leave or
adoption leave; and
1
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 1
Part 1—Preliminary
(b) to amend the Duties Act 2000—
(i) to reduce the period of time available
for the payment of duty after the
liability arises from 3 months to
30 days; and
(ii) to rectify an anomaly in the application
of the exemption and concessions
available to eligible pensioners
purchasing off the plan properties and
to remove an outdated reference to the
Income Tax Assessment Act 1936 of
the Commonwealth; and
(c) to amend the Land Tax Act 2005—
(i) in relation to time-sharing schemes
where the time-sharers are registered
proprietors so that the manager of the
scheme is assessed for land tax and the
time-sharers owe a debt for their share
of the tax; and
(ii) in relation to the primary production
land exemption, to change the
ownership requirements to increase
consistency and improve the operation
of the exemption; and
(iii) to make miscellaneous amendments in
relation to the use of valuations for the
assessment of land tax; and
(d) to amend the Taxation Administration Act
1997—
(i) to empower the Commissioner of State
Revenue to impose interest and penalty
tax in relation to livestock duty and to
apply the administration and
enforcement provisions to the
collection of livestock duty; and
2
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 1—Preliminary
(ii) to clarify the objection processes in
relation to the valuation of land under
that Act; and
(e) to amend the Livestock Disease Control
Act 1994—
(i) to allow the Secretary to disclose
certain information in relation to the
administration of livestock duty to the
Commissioner of State Revenue; and
(ii) to ensure any interest and penalty tax
collected by the Commissioner of State
Revenue in relation to livestock duty is
paid into the appropriate compensation
funds; and
(f) to make miscellaneous amendments to the
Valuation of Land 1960 to improve the
operation of that Act.
2 Commencement
(1) This Act (other than Part 2 and Division 1 of
Part 3) comes into operation on the day after the
day on which it receives the Royal Assent.
(2) Part 2 comes into operation on 1 July 2012.
(3) Division 1 of Part 3 comes into operation on
1 April 2012.
__________________
3
s. 2
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 3
Part 2—Payroll Tax Act 2007
PART 2—PAYROLL TAX ACT 2007
3 Non-profit organisations
See:
Act No.
26/2007.
Reprint No. 1
as at
20 May 2010
and
amending
Act Nos
36/2010,
28/2011 and
29/2011.
LawToday:
www.
legislation.
vic.gov.au
(1) For section 48(1) and (2) of the Payroll Tax Act
2007 substitute—
"(1) Wages are exempt wages if the
Commissioner is satisfied that the wages are
paid or payable—
(a) by any of the following—
(i) a religious institution; or
(ii) a public benevolent institution
(but not including an
instrumentality of the State); or
(iii) a non-profit organisation having
as its whole or dominant purpose
a charitable, benevolent,
philanthropic or patriotic purpose
(but not including a school, an
educational institution, an
educational company or an
instrumentality of the State); and
(b) to a person engaged exclusively in
work of a religious, charitable,
benevolent, philanthropic or patriotic
nature for the institution or non-profit
organisation.".
(2) In section 48(3) of the Payroll Tax Act 2007 for
"subsection (1)(c)" substitute "subsection
(1)(a)(iii)".
4
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 2—Payroll Tax Act 2007
4 Maternity and adoption leave
For section 53(4) of the Payroll Tax Act 2007
substitute—
"(4) In subsection (3)—
(a) a reference to 14 weeks maternity leave
or 14 weeks adoption leave includes a
reference to an equivalent period of
leave at a reduced rate of pay; and
(b) a reference to wages paid or payable in
respect of a period of leave is a
reference to the total wages that would
normally have been paid or payable for
that period of leave.
Example
For a part-time employee, the exemption may apply to
wages paid or payable for maternity leave or adoption
leave that extends to 28 weeks at half of the part-time
rate of pay that would normally apply to the
employee.".
__________________
5
s. 4
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 5
Part 3—Duties Act 2000
PART 3—DUTIES ACT 2000
Division 1—Reduction in time available for payment of duty
Subdivision 1—Transactions concerning dutiable property
5 Necessity for written instrument or written
statement
(1) In section 14(2) of the Duties Act 2000, for
"3 months" substitute "30 days".
(2) In section 14(3) of the Duties Act 2000, for
"3 months" (where twice occurring) substitute
"30 days".
6 Lodging instrument or statement with
Commissioner
In section 15(1) of the Duties Act 2000, for
"3 months" substitute "30 days".
7 When must duty be paid—transactions concerning
dutiable property
In section 16 of the Duties Act 2000, for
"3 months" substitute "30 days".
8 Interdependent sale of land and business goods
In section 22B(4) of the Duties Act 2000, for
"3 months" substitute "30 days".
9 Liability for duty if residence requirement not
complied with
In the note at the foot of section 57M(2) of the
Duties Act 2000, for "3 months" substitute
"30 days".
10 Liability for duty if primary production
requirement not complied with
In the note at the foot of section 69AH(2) of the
Duties Act 2000, for "3 months" substitute
"30 days".
6
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 3—Duties Act 2000
11 Anti-avoidance provision—transactions concerning
dutiable property
In section 69C(2) of the Duties Act 2000, for
"3 months" substitute "30 days".
Subdivision 2—Certain transactions treated as transfers
12 Acquisition statements
In section 80(1) of the Duties Act 2000, for
"3 months" substitute "30 days".
13 When must duty be paid—land rich duty
In section 81 of the Duties Act 2000, for
"3 months" substitute "30 days".
14 Re-purchase facilities—widely held trusts
In section 89A(3)(c) of the Duties Act 2000, for
"3 months" substitute "30 days".
15 Disqualifying circumstances for certain unit trust
schemes
In section 89B(2)(e) of the Duties Act 2000, for
"3 months" substitute "30 days".
16 Sale of private unit trust scheme through conversion
to public unit trust scheme
In section 89C(2)(d) of the Duties Act 2000, for
"3 months" substitute "30 days".
17 Anti-avoidance provision—land rich duty
In section 89I(4) of the Duties Act 2000, for
"3 months" substitute "30 days".
18 When must duty be paid—capital reductions or
rights alterations
In section 92 of the Duties Act 2000, for
"3 months" substitute "30 days".
7
s. 11
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 3—Duties Act 2000
s. 19
19 When must duty be paid—allotment of shares by
direction
In section 99 of the Duties Act 2000, for
"3 months" substitute "30 days".
20 Acquisition of shares by allotment
In section 101(2) of the Duties Act 2000, for
"3 months" substitute "30 days".
21 When must duty be paid—acquisition of land use
entitlements by allotment of shares or issue of units
In section 103B of the Duties Act 2000, for
"3 months" substitute "30 days".
22 Acquisition of land use entitlement
In section 103D(2) of the Duties Act 2000, for
"3 months" substitute "30 days".
Subdivision 3—Financial sector (transfers of business)
23 Statement of transfer of property
In section 107(3) of the Duties Act 2000, for
"3 months" substitute "30 days".
Subdivision 4—Corporate reconstructions
24 Interest
In section 250L(3) of the Duties Act 2000, in the
definition of relevant day, for "3 months"
substitute "30 days".
8
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 3—Duties Act 2000
s. 25
Division 2—Miscellaneous amendments
25 Change in trustees
In section 33(1) of the Duties Act 2000, in
paragraph (c) of the definition of special trustee,
omit "within the meaning of section 267 of the
Income Tax Assessment Act 1936 of the
Commonwealth".
26 Eligible pensioner exemption or concession where
dwelling exists at the time of transfer
(1) After section 59(1)(a) of the Duties Act 2000
insert—
"(ab) the dwelling was constructed before the time
the contract of sale was entered into; and".
(2) After section 59(2)(a) of the Duties Act 2000
insert—
"(ab) the dwelling was constructed before the time
the contract of sale was entered into; and".
(3) In section 59(3) of the Duties Act 2000, for "The
concession" substitute "If subsection (2) applies,
the concession".
(4) After section 59(3) of the Duties Act 2000
insert—
"(4) An eligible pensioner is entitled to an
exemption from duty under this Chapter in
respect of a transfer to the eligible pensioner
of dutiable property being an estate in fee
simple in land if—
(a) at the time of the transfer there is a
dwelling on the land; and
9
See:
Act No.
79/2000.
Reprint No. 8
as at
1 August 2011
and
amending
Act No.
67/2010.
LawToday:
www.
legislation.
vic.gov.au
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 26
Part 3—Duties Act 2000
(b) the dwelling was constructed after the
time the contract of sale was entered
into; and
(c) the aggregate of the dutiable value of
the dutiable property and the cost of
construction of the dwelling does not
exceed $330 000.
(5) An eligible pensioner is entitled to a
concession from duty under this Chapter in
respect of a transfer of dutiable property
being an estate in fee simple in land if—
(a) at the time of the transfer there is a
dwelling on the land; and
(b) the dwelling was constructed after the
time the contract of sale was entered
into; and
(c) the aggregate of the dutiable value of
the dutiable property and the cost of
construction of the dwelling exceeds
$330 000 but does not exceed
$750 000.
(6) If subsection (5) applies, the concession is an
amount calculated in accordance with the
formula—
(a) where the aggregate of the dutiable
value of the dutiable property and the
cost of construction of the dwelling
exceeds $330 000 but does not exceed
$440 000—
D 
429($750 000  P)
700(P  $72 600)
where—
10
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 3—Duties Act 2000
"D" is the amount of duty paid or
payable (but for this Division) on the
transfer;
"P" is the aggregate amount referred to
in subsection (5); or
(b) where the aggregate of the dutiable
value of the dutiable property and the
cost of construction of the dwelling
exceeds $440 000 but does not exceed
$550 000—
D 
429($750 000  P)
280(3P  $401500)
where—
"D" is the amount of duty paid or
payable (but for this Division) on the
transfer;
"P" is the aggregate amount referred to
in subsection (5); or
(c) where the aggregate of the dutiable
value of the dutiable property and the
cost of construction of the dwelling
exceeds $550 000 but does not exceed
$750 000—
D 
429($750 000  P)
280(3P  $246 500)
where—
"D" is the amount of duty paid or
payable (but for this Division) on the
transfer;
"P" is the aggregate amount referred to
in subsection (5).".
__________________
11
s. 26
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 4—Land Tax Act 2005
s. 27
PART 4—LAND TAX ACT 2005
Division 1—Time-sharing schemes
27 Definitions
See:
Act No.
88/2005.
Reprint No. 4
as at
13 October
2011
and
amending
Act Nos
49/2010 and
35/2011.
LawToday:
www.
legislation.
vic.gov.au
In section 3(1) of the Land Tax Act 2005 insert
the following definition—
"title-based time-sharing scheme means a scheme
under which participants are—
(a) entitled to use, occupy and possess land
to which the scheme relates for 2 or
more periods during the scheme's
operation; and
(b) the registered proprietors of a share
interest in respect of which a folio is
created under section 98D of the
Transfer of Land Act 1958;".
28 New section 18A inserted
After section 18 of the Land Tax Act 2005
insert—
"18A Managers of title-based time-sharing
schemes
For the purposes of this Act, a person who
manages a title-based time-sharing scheme is
deemed to be the owner of the land to which
that scheme relates instead of the participants
under that scheme.".
29 New section 46AA inserted
After section 46 of the Land Tax Act 2005
insert—
"46AA Title-based time-sharing schemes
(1) The owner of land to which a title-based
time-sharing scheme relates is to be assessed
on the total value of all taxable land to which
12
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 4—Land Tax Act 2005
the scheme relates as if the land were the
only land owned by that person.
(2) A participant in a title-based time-sharing
scheme incurs a debt in an amount
equivalent to the proportion of the
participant's interest in the land to the person
who—
(a) is the owner of the land to which the
title-based time-sharing scheme relates;
and
(b) has been assessed for land tax under
subsection (1).".
Division 2—Primary production land
30 Definitions
In section 3(1) of the Land Tax Act 2005, in the
definition of beneficiary, after "means" insert
"(except in Division 2 of Part 4)".
31 Definitions—primary production land
(1) In section 64(1) of the Land Tax Act 2005, insert
the following definitions—
"discretionary trust means a trust under which the
distribution or vesting of the whole or any
part of the trust income or property—
(a) is required to be determined by a
person either in respect of the identity
of the beneficiaries or the quantum of
interest to be taken, or both; or
(b) will occur in the event that a discretion
conferred under the trust is not
exercised;
specified beneficiary of a discretionary trust
means a person specifically named in the
trust deed or specifically declared in writing
13
s. 30
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 32
Part 4—Land Tax Act 2005
pursuant to the trust deed as a beneficiary
whom, by the terms of the trust, the whole or
any part of the trust income or property may
be distributed to or vested in—
(a) in the event of the exercise of a power
or discretion in favour of the person
(whether or not that power is presently
exercisable); or
(b) in the event that a discretion conferred
under the trust is not exercised;".
(2) In section 64(1) of the Land Tax Act 2005, in the
definition of urban zone, after "means a zone"
insert ", or part of a zone,".
32 Exemption of primary production land in an urban
zone in Greater Melbourne
(1) In section 67(2) of the Land Tax Act 2005—
(a) in paragraph (b), after "proprietary
company" insert "(not acting in the capacity
of trustee of a trust)";
(b) in paragraph (c)—
(i) after "trustee of a trust" insert "(other
than a discretionary trust)";
(ii) in subparagraph (i), for "sole"
substitute "principal";
(iii) in subparagraph (iii), for "land."
substitute "land; or";
(c) after paragraph (c) insert—
"(d) a trustee of a discretionary trust of
which—
(i) the principal business must be
primary production of the type
carried on on the land; and
14
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 4—Land Tax Act 2005
(ii) either—
(A) each specified beneficiary is
a natural person; or
(B) at least one of the specified
beneficiaries is a natural
person and each of the
specified beneficiaries who
is not a natural person is
either—
(a) a charitable institution
or a trustee of a
charitable trust; or
(b) a company all of the
shares in which are
owned by one or more
of the specified
beneficiaries who are
natural persons; or
(c) a trustee of a trust
(except a charitable
trust), all of the
beneficiaries or
specified beneficiaries
of which are specified
beneficiaries of the
discretionary trust who
are natural persons; and
(iii) either—
(A) at least one of the specified
beneficiaries is a natural
person who is normally
engaged in a substantially
full-time capacity in the
business of primary
production of the type
carried on on the land; or
15
s. 32
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 4—Land Tax Act 2005
s. 33
(B) a relative of at least one of
the specified beneficiaries is
normally engaged in a
substantially full-time
capacity in the business of
primary production of the
type carried on on the land.".
(2) In section 67(4)(a) of the Land Tax Act 2005,
after "primary production" insert "of the type
carried on".
33 Parcels of land
For section 70(b) of the Land Tax Act 2005
substitute—
"(b) the owner of the parcel of land is the owner
of the land within the meaning of
section 67(2).".
Division 3—Valuations
34 Definitions
(1) In section 3(1) of the Land Tax Act 2005 insert
the following definition—
"valuation authority has the same meaning as in
section 2(1) of the Valuation of Land Act
1960;".
(2) In section 3(1) of the Land Tax Act 2005, in the
definition of return date, omit "(within the
meaning of that Act)".
35 Taxable value of land
In section 19(2)(a) of the Land Tax Act 2005, for
"municipal council" substitute "valuation
authority".
16
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 4—Land Tax Act 2005
36 Use of valuations
In section 21(1) of the Land Tax Act 2005—
(a) in paragraph (a), for "rating" substitute
"valuation";
(b) in paragraph (b), after "valuations made"
insert "for and on behalf of the
Commissioner".
__________________
17
s. 36
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 37
Part 5—Taxation Administration Act 1997
PART 5—TAXATION ADMINISTRATION ACT 1997
37 Definitions
See:
Act No.
40/1997.
Reprint No. 5
as at
13 October
2011.
LawToday:
www.
legislation.
vic.gov.au
(1) In section 3(1) of the Taxation Administration
Act 1997, in paragraph (f) of the definition of
trustee, for "capacity." substitute "capacity;".
(2) In section 3(1) of the Taxation Administration
Act 1997 insert the following definition—
"valuation authority has the same meaning as in
section 2(1) of the Valuation of Land Act
1960.".
38 Meaning of taxation laws
At the end of section 4 of the Taxation
Administration Act 1997 insert—
"(2) Part 6 of the Livestock Disease Control Act
1994 and any regulations made under that
Act for the purposes of that Part is a taxation
law for the purposes of this Act in respect of
the application of Chapter 10 of the Duties
Act 2000 and any regulations made under
that Act for the purposes of that Chapter.".
39 Objection
In section 96(1)(ca) of the Taxation
Administration Act 1997, after "a valuation"
insert "made for or on behalf of the
Commissioner under section 21(1)(b) of the Land
Tax Act 2005".
40 Grounds for objection
For section 97(3) of the Taxation
Administration Act 1997 substitute—
"(3) A taxpayer cannot object to an assessment of
land tax on any ground relating to the value
of the land if—
18
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 5—Taxation Administration Act 1997
(a) the assessment is based on a valuation
made by a valuation authority under the
Valuation of Land Act 1960; and
(b) that valuation was not made for or on
behalf of the Commissioner under
section 21(1)(b) of the Land Tax Act
2005.".
41 Referral to Tribunal
In section 111(3) of the Taxation Administration
Act 1997, for "a valuation by the Valuer-General
used by the Commissioner" substitute
"a valuation made for or on behalf of the
Commissioner under section 21(1)(b) of the Land
Tax Act 2005 used by the Commissioner".
__________________
19
s. 41
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 42
Part 6—Livestock Disease Control Act 1994
PART 6—LIVESTOCK DISEASE CONTROL ACT 1994
42 Cattle Compensation Fund
After section 71(2)(a) of the Livestock Disease
Control Act 1994 insert—
"(ab) all money received by or for the
Commissioner of State Revenue as interest
or penalty tax in respect of the whole or part
of duty on statements and approved agents'
returns relating to the sale of cattle or calves
or the carcases of cattle under the Duties Act
2000;".
43 Sheep and Goat Compensation Fund
After section 79A(2)(a) of the Livestock Disease
Control Act 1994 insert—
"(ab) all money received by or for the
Commissioner of State Revenue as interest
or penalty tax in respect of the whole or part
of duty on statements and approved agents'
returns relating to the sale of sheep or goats
or the carcases of sheep or goats under the
Duties Act 2000;".
44 Swine Compensation Fund
After section 80(2)(a) of the Livestock Disease
Control Act 1994 insert—
"(ab) all money received by or for the
Commissioner of State Revenue as interest
or penalty tax in respect of the whole or part
of duty on statements and approved agents'
returns relating to the sale of pigs or the
carcases of pigs under the Duties Act
2000;".
20
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 6—Livestock Disease Control Act 1994
s. 45
45 Amendment of heading to Part 6
In the heading to Part 6 of the Livestock Disease
Control Act 1994 omit "STAMP".
46 New section 107D inserted
After section 107C of the Livestock Disease
Control Act 1994 insert—
"107D Disclosure of information to
Commissioner of State Revenue in
relation to the administration of duty
The Secretary may disclose information
obtained under or in relation to the
administration of Part 6 or Chapter 10 of the
Duties Act 2000 to the Commissioner of
State Revenue in connection with the
administration or execution of—
(a) Part 6 and the regulations made under
this Act for the purposes of that Part;
and
(b) the Duties Act 2000 and the regulations
made under it.".
21
See:
Act No.
115/1994.
Reprint No. 6
as at
1 January
2011
and
amending
Act No.
29/2011.
LawToday:
www.
legislation.
vic.gov.au
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
s. 47
Part 6—Livestock Disease Control Act 1994
47 Statute law revision
(1) In section 7B of the Livestock Disease Control
Act 1994, for "livestock—" substitute "livestock
is—".
(2) In section 7B(a) of the Livestock Disease
Control Act 1994 omit "is".
__________________
22
State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 7—Valuation of Land Act 1960
PART 7—VALUATION OF LAND ACT 1960
48 Definitions
In section 2(1) of the Valuation of Land Act
1960 insert the following definition—
"return, in relation to a general valuation or
supplementary valuation, means the act of
the valuer giving to the valuation authority a
general valuation or a supplementary
valuation which has been signed and dated;".
49 Functions of valuer-general
For section 5(1)(ab) of the Valuation of Land
Act 1960 substitute—
"(ab) to cause general valuations and
supplementary valuations to be made when
so nominated by councils;".
50 Use of valuation by another rating authority other
than a council
(1) In the heading to section 7AG of the Valuation of
Land Act 1960 after "authority" insert "other
than a council".
(2) In section 7AG(1) of the Valuation of Land Act
1960, after "rating authority" insert ", other than a
council,".
(3) In section 7AG(3) of the Valuation of Land Act
1960—
(a) in paragraph (a), for "made" substitute
"declared as true and correct under
section 7AF";
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Part 7—Valuation of Land Act 1960
(b) for paragraph (b) substitute—
"(b) the declaration of the valuation as true
and correct under section 7AF (if the
declaration of the valuation as true and
correct has not been made at the time of
the request).".
51 Council to provide valuation to valuer-general
In section 7B(1) of the Valuation of Land Act
1960, for "making of the valuation" substitute
"date on which the valuation was returned to the
council".
52 Fees for copy of valuation
(1) In section 8AA(1) of the Valuation of Land Act
1960, after "rating authority" insert ", other than a
council,".
(2) After section 8AA(1) of the Valuation of Land
Act 1960 insert—
"(1A) A council that has been provided with a
valuation by the valuer-general under
section 11 must pay the valuer-general—
(a) on receipt of the valuation, a fee for the
valuation; and
(b) after that, fees in respect of the
servicing of the valuation.
(1B) A council that has requested a supplementary
valuation under section 13DFB must pay the
valuer-general—
(a) on receipt of the valuation, a fee for the
valuation; and
(b) after that, fees in respect of the
servicing of the valuation.".
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State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 7—Valuation of Land Act 1960
(3) In section 8AA(2) of the Valuation of Land Act
1960, for "under subsection (1)" substitute "under
this section".
53 New section 11 substituted
For section 11 of the Valuation of Land Act
1960 substitute—
"11 General valuation to be made every two
years
For the purposes of the Local Government
Act 1989, a valuation authority must—
(a) cause a general valuation of rateable
land within the relevant municipal
district to be made as at 1 January in
every even calendar year; and
(b) before 30 June that year, cause a
general valuation made in accordance
with paragraph (a)—
(i) to be returned to it; and
(ii) if the valuation authority for the
relevant municipal district is the
valuer-general—to be provided to
the council of that municipal
district.".
54 Council valuations
(1) In section 13DA(1) of the Valuation of Land Act
1960, for "council" substitute "valuation
authority".
(2) In section 13DA(2) of the Valuation of Land Act
1960, for "council" substitute "valuation
authority".
(3) In section 13DA(3)(a) of the Valuation of Land
Act 1960, for "the council" (where first occurring)
substitute "a council, as valuation authority,".
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State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
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Part 7—Valuation of Land Act 1960
55 Valuation authority to make supplementary
valuation on behalf of council
In section 13DFB(1) of the Valuation of Land
Act 1960, for "carry out a supplementary
valuation under section 13DF" substitute "cause a
supplementary valuation under section 13DF to be
made".
56 Section 13DI repealed
Section 13DI of the Valuation of Land Act 1960
is repealed.
57 Notice of valuation
(1) In section 15(1) of the Valuation of Land Act
1960, for "makes a general valuation or causes a
general valuation to be made" substitute "causes
a general or supplementary valuation to be made".
(2) In section 15(2) of the Valuation of Land Act
1960 omit "makes a general or supplementary
valuation or".
58 Who may object?
(1) In section 16(6) of the Valuation of Land Act
1960, for "made the valuation or caused it to be
made" substitute "caused the valuation to be
made".
(2) In section 16(6B) of the Valuation of Land Act
1960, for "made the valuation or caused it to be
made" substitute "caused the valuation to be
made".
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State Taxation Acts Further Amendment Act 2011
No. 69 of 2011
Part 7—Valuation of Land Act 1960
59 Time for lodging objection
For section 18(b) of the Valuation of Land Act
1960 substitute—
"(b) in the case of a person referred to in
section 16(5)—
(i) if a notice of assessment of the rate or
tax was served on the person by a rating
authority, within 2 months after the
notice was served; or
(ii) if a notice of assessment of the rate or
tax was not served on the person by a
rating authority and the person is the
occupier of the land, within 4 months
after the date of issue specified on the
notice; or".
60 Determination of objection
In section 21(2) of the Valuation of Land Act
1960 omit "made the valuation or".
__________________
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State Taxation Acts Further Amendment Act 2011
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Part 8—Repeal
s. 61
PART 8—REPEAL
61 Repeal of amending Act
This Act is repealed on 1 July 2013.
Note
The repeal of this Act does not affect the continuing operation of
the amendments made by it (see section 15(1) of the
Interpretation of Legislation Act 1984).
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Endnotes
ENDNOTES
†
Minister's second reading speech—
Legislative Assembly: 26 October 2011
Legislative Council: 10 November 2011
The long title for the Bill for this Act was "A Bill for an Act to amend the
Payroll Tax Act 2007, the Duties Act 2000, the Land Tax Act 2005, the
Taxation Administration Act 1997, the Livestock Disease Control Act
1994 and the Valuation of Land Act 1960 and for other purposes."
29