Emergency Services and Volunteers Fund Act 2012 (Vic)

Version No. 034

Emergency Services and Volunteers Fund Act 2012

No. 58 of 2012

Version incorporating amendments as at

1 July 2025

TABLE OF PROVISIONS

Section  Page

Part 1—Preliminary

1Purpose

2Commencement

3Definitions

4Meaning of owner

4APrincipal place of residence

5Meaning of non-reviewable in relation to certain determinations or decisions

6Act binds the Crown

Part 2—Emergency services and volunteers funding levy

Division 1—Imposition and assessment of levy

7Imposition of levy

8Property that is subject to the levy

9Assessment of levy and apportionment of levy in specified circumstances

10Land that is not subject to the levy

11Amount of fixed charge determined by land use classification

12Determination of levy rates

13Levy rates may be based on location and land use classification

14Levy rates based on location of leviable land

15Levy rates based on land use classification of leviable land

16Use of valuations

17Calculating the levy amount payable

18Minister may specify maximum levy amount payable

19Liability to pay levy

20Councils to pay only fixed charge in respect of specified leviable land

Division 2—Exemptions, concessions, discounts and offsets

20ASingle farm enterprise exemption from fixed charge

20BPrincipal place of residence concession

20CEligible cardholders discount

20DEligible volunteer offset

Part 3—Collection of levy by collection agency

Division 1—Appointment, functions and general powers

21Appointment, functions and powers of a collection agency under this Act

22Further powers of collection agencies

23Authorised officers

24Levy records to be kept by a collection agency

Division 2—Levy collection by collection agencies

25Levy assessment notice

26Payment of levy amount

27Deferred payments and waiver in respect of rateable leviable land

28Deferred payments and waiver in respect of non-rateable leviable land that is classified residential

30Collection agency must charge levy interest on unpaid levy amount

31Joint liability to pay levy

31ALand becoming or ceasing to be leviable land

32Person acquiring leviable land

33Collection agency may require occupier to pay rent

34Recovery of levy not affected by objection, review or appeal

35Unpaid levy amount

36Refund of amounts overpaid

37Levy amounts and levy interest collected by collection agency to be separately accounted for

38Cancellation of assessment of liability to pay levy amount made in error

39Revised assessment of liability to pay levy amount

Division 3—Collection agency returns and payment of levy to Commissioner

40Returns to be submitted to the Commissioner

41Payment of collected levy to Commissioner

Part 4—Commissioner oversight

Division 1—Administration of Part

42Administration

43Authorised officers

44Identity cards for authorised officers performing functions under this Part

45Delegation

46Provision of staff

47Use of consultants and contractors

Division 2—Role of, and functions and powers of, Commissioner

48Functions and powers of the Commissioner under this Act

49Commissioner to keep proper accounts

50Levy paid into Consolidated Fund on receipt by Commissioner

51Minister may request the Commissioner to investigate collection costs of collection agencies

52Commissioner to pay fees to collection agencies following determination by Minister

53Power of Commissioner under this Part

Division 3—Investigative powers

54Power of investigation

55Power of entry, search and inspection

56Search warrant

57Announcement before entry

58Copy of warrant to be given to occupier

59Protection against self-incrimination

60Access to public records without fee

Division 4—Miscellaneous provisions

61Means of payment by collection agencies

62Appropriation of Consolidated Fund

62AProceeds of levy

63Legal proceedings in Commissioner's name

Part 5—Secrecy and general provisions

Division 1—Secrecy

64Prohibition on certain disclosures of information by authorised persons

65Permitted disclosures to particular persons

66Permitted disclosures of a general nature

67Permitted disclosure that may identify a particular person

68Prohibition on secondary disclosure of information

69Further restrictions on disclosure

Division 2—General

70Collection agency fees for levy functions determined by Minister

71Alteration of levy records

72Minister may issue directions

73Delegation by Minister

74Minister may request suspension of Council

Division 3—Service

Subdivision 1—Service on or by a collection agency

75Service on a collection agency

76Service on a person by a collection agency

77Evidence of service

Subdivision 2—Service on or by the Commissioner

78Service of documents on Commissioner

80Service of documents by Commissioner

81Service on a person by the Commissioner

Division 4—Miscellaneous

82Obstructing collection agency

83Regulations

84Supreme Court—Limitation of jurisdiction

85Transitional provisions—Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025

Schedule

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Endnotes

1     General information

2     Table of Amendments

3     Explanatory details

Version No. 034

Emergency Services and Volunteers Fund Act 2012

No. 58 of 2012

Version incorporating amendments as at

1 July 2025

The Parliament of Victoria enacts:

PART 1—PRELIMINARY

1Purpose

The purpose of this Act is to—

(a)provide emergency services and volunteers funding by imposing a levy on all land in Victoria, unless specifically exempted; and

(b)provide for the appointment of each Council as a collection agency in respect of its municipal district; and

(c)enable the Minister to direct a Council to be a collection agency in respect of land not located in its municipal district; and

(d)enable a collection agency to collect the levy; and

(e)to provide for the Commissioner of State Revenue—

(i)to receive the levy collected by collection agencies and pay it into the Consolidated Fund; and

(ii)to generally monitor the performance of collection agencies.

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2Commencement

(1)This Act (other than sections 94, 95, 97, 100, 101, 102, 103, 105, 108, 109 and 110 and Parts 10 and 11) comes into operation on the day after the day on which this Act receives the Royal Assent.

(2)Sections 97(3) and 105(2) come into operation on 31 December 2012.

(3)Sections 95, 97(1), 97(2), 102, 105(1) and 108 and Part 10 come into operation on 1 July 2013.

(4)Subject to subsection (5), sections 94, 100, 101(1), 103, 109 and 110(1) come into operation on a day or days to be proclaimed.

(5)If a provision referred to in subsection (4) does not come into operation before 1 July 2014, it comes into operation on that day.

(6)Subject to subsection (7), sections 101(2) and 110(2) come into operation on a day or days to be proclaimed.

(7)If a provision referred to in subsection (6) does not come into operation before 1 July 2015, it comes into operation on that day.

(8)Part 11 comes into operation on 31 December 2016.

3Definitions

In this Act—

authorised person means—

(a)an authorised officer within the meaning of section 23;

(b)an authorised officer within the meaning of section 43;

(c)any other person engaged (whether as an officer or employee or otherwise) in the administration of this Act;

AVPCC means an Australian Valuation Property Classification Code based on the Valuation Best Practice Specifications Guidelines;

capital improved value has the same meaning as it has in section 2(1) of the Valuation of Land Act 1960;

CFA means the Country Fire Authority established under the Country Fire Authority Act 1958;

collection agency means a Council—

(a)appointed to collect levy in respect of leviable land in its municipal district including leviable land owned by the Council;

(b)directed by the Minister to be the collection agency in respect of non-rateable leviable land outside the municipal district of the Council;

Commissioner means the Commissioner of State Revenue under the Taxation Administration Act 1997;

Council has the same meaning as it has in section 3(1) of the Local Government Act 2020;

country area of Victoria means that part of Victoria which lies outside the Fire Rescue Victoria fire district;

emergency management has the meaning given by section 3 of the Emergency Management Act 2013;

farm land means land—

(a)that is used primarily for grazing (including agistment), dairying, pig‑farming, poultry-farming, fish‑farming, tree-farming, beekeeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(b)that is used by a business—

(i)that has a significant and substantial commercial purpose or character; and

(ii)that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

(iii)that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating;

Fire Rescue Victoria means Fire Rescue Victoria established under the Fire Rescue Victoria Act 1958;

Fire Rescue Victoria fire district has the same meaning as it has in section 4 of the Fire Rescue Victoria Act 1958;

fixed charge means the part of the levy amount that is fixed in accordance with section 11;

funding recipients means the following—

(a)the CFA;

(b)Fire Rescue Victoria;

(c)VicSES;

(d)Triple Zero Victoria established by section 6(1) of the Triple Zero Victoria Act 2023;

(e)Emergency Management Victoria established by section 14 of the Emergency Management Act 2013;

(f)the Emergency Management Commissioner appointed under section 25 of the Emergency Management Act 2013 to the extent that the Emergency Management Commissioner is performing functions in relation to emergency management;

(g)the Chief Executive, Emergency Management Victoria to the extent that the Chief Executive is performing functions in relation to emergency management;

(h)the Secretary to the Department of Justice and Community Safety to the extent that the Secretary is performing functions in relation to emergency management;

(i)the Secretary within the meaning of section 3(1) of the Forests Act 1958 to the extent that the Secretary is performing functions in relation to emergency management;

Examples

1     Functions of Emergency Management Victoria, the Emergency Management Commissioner, the Chief Executive, Emergency Management Victoria and the Secretary to the Department of Justice and Community Safety in relation to emergency management include operation of the following—

·the State Control Centre;

·Emergency Recovery Victoria;

·the Emergency Alert Program in Victoria;

·the Emergency Management Operational Communication Program.

2 Functions of the Secretary within the meaning of section 3(1) of the Forests Act 1958 in relation to emergency management include functions delegated to the Chief Fire Officer employed under that Act.

home unit has the meaning given by section 3(1) of the Land Tax Act 2005;

leviable land means land specified in section 8;

levymeans the levy payable in respect of leviable land in accordance with Part 2 and is comprised of—

(a)the levy amount; and

(b)any levy interest that may be payable in respect of an unpaid levy amount;

levy amount means the amount of levy payable by an owner as assessed and calculated in accordance with Part 2;

levy interest means interest payable on unpaid levy amounts by an owner;

levy rate means levy rate determined by the Minister under Part 2;

levy records means the records maintained by a collection agency under section 24;

levy year means 1 July to 30 June;

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municipal district has the same meaning as it has in section 3(1) of the Local Government Act 2020;

non-rateable leviable land means leviable land—

(a)that is located in a municipal district but is not rateable land;

(b)that is not located in a municipal district;

non-reviewable decision has the meaning given by section 5;

owner has the meaning given by section 4;

principal place of residence includes sole place of residence;

public body has the meaning given by section 10(2);

rateable land has the same meaning as it has in section 3(1) of the Local Government Act 1989;

responsible entity means the entity declared under section 20D(9)(a) as the responsible entity for the purposes of section 20D;

single farm enterprise means 2 or more parcels of leviable land—

(a)which—

(i)are farm land; and

(ii)are farmed as a single enterprise; and

(iii)are occupied by the same person or persons—

whether or not the parcels of land are contiguous or are located in the same municipal district; or

(b)which—

(i)as to all the parcels except one, are farm land farmed as a single enterprise occupied by the same person or persons; and

(ii)as to one parcel contiguous with at least one of the other parcels, is the principal place of residence of that person or one of those persons;

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Valuation Best Practice Specifications Guidelines has the same meaning as it has in section 2(1) of the Valuation of Land Act 1960;

valuer-general means the valuer-general within the meaning of the Valuation of Land Act 1960;

VicSES means the Victoria State Emergency Service Authority established by section 4(1) of the Victoria State Emergency Service Act 2005.

4Meaning of owner

(1)For the purposes of this Act, an owner, in relation to land, means—

(a)a person entitled to a parcel of land for a freehold estate in possession;

(b)a person entitled to a parcel of land under a lease of Crown land;

(c)a person entitled to a parcel of land under a licence of Crown land if the person has a right, absolute or conditional, of acquiring the fee simple.

(2)Subsection (1)(b) does not apply to a person entitled to land under a sublease of Crown land.

4APrincipal place of residence

(1)For the purposes of this Act, land is not taken to be occupied as a principal place of residence unless there is a building affixed to the land (including a home unit) that—

(a)is designed and constructed primarily for residential purposes; and

(b)may lawfully be used as a place of residence.

(2)If land with a land use classification of primary production has a building affixed to it that—

(a)is designed and constructed primarily for residential purposes; and

(b)is occupied by the owner as the owner's principal place of residence—

the land to which the building is affixed is taken to be used exclusively for residential purposes by the owner.

(3)In determining whether land is a person's principal place of residence, account must be taken of every place of residence of the person, whether in Victoria or elsewhere.

5Meaning of non-reviewable in relation to certain determinations or decisions

If a provision of this Act provides that a determination or decision is a non-reviewable decision no court or administrative review body has jurisdiction or power to entertain any question as to the validity or correctness of the determination or decision.

6Act binds the Crown

(1)This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all other capacities.

(2)Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence.

PART 2—EMERGENCY SERVICES AND VOLUNTEERS FUNDING LEVY

Division 1—Imposition and assessment of levy

7Imposition of levy

This Act imposes an emergency services and volunteers funding levy that is—

(a)an annual charge payable by the owner of leviable land; and

(b)unless section 20 applies, calculated in accordance with section 17.

8Property that is subject to the levy

The levy is assessable on all land other than land referred to in section 10.

Note

Land specified in this section is leviable land—see section 3.

9Assessment of levy and apportionment of levy in specified circumstances

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(6)If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the fixed charge part of the levy is to be apportioned so that the entire fixed charge for the undertaking is levied only in respect of the largest portion of the land and every other portion of land that forms a part of the undertaking is deemed to have a fixed charge of $0.

(7)If 2 or more portions of the land comprising one undertaking under subsection (6) are equally the largest, the Minister must in writing direct which of the portions of land the fixed charge is to be levied against.

(8)A collection agency must separately assess the levy in respect of each parcel or portion of a parcel of land for which the collection agency has a separate valuation.

(9)If a valuation treats as a single leviable land 2 or more parcels of land that are owned separately by 2 or more people, a collection agency may apportion any levy amount that applies to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.

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10Land that is not subject to the levy

(1)The following land is not land in respect of which the levy is payable—

(a)state owned land including—

(i)land of the Crown; or

(ii)land of a public body—

except where that land is leased, subleased, licensed or sublicensed to any person other than the Commonwealth or a public body;

Note

Except as provided in section 10, state owned land that is leased, subleased, licensed or sublicensed to any person is land in respect of which levy is payable because the person who leases, subleases, licences or sublicenses that land is, or is taken to be, the owner of the land—see section 19 and the definition of owner in section 4 which specify when a licensee or sublicensee of Crown land is an owner or taken to be an owner of land that is Crown land for the purposes of this Act.

(b)Commonwealth land;

(ba)land owned by Homes Victoria that is leased to an individual or registered agency for the purpose of public housing;

(bb)land leased to Homes Victoria by the Crown, a public body or the Commonwealth that is subleased to an individual or registered agency for the purpose of public housing;

(c)any parcel of land that has been allocated an exempt land use classification;

(d)any other land exempted by the regulations.

(2)In this section—

controlled has the same meaning as it has in the Australian Accounting Standards as issued by the Australian Accounting Standards Board;

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Homes Victoria means the body corporate established under section 9(2) of the Housing Act 1983;

public body means—

(a)a controlled entity of the State which is classified as a General Government sector entity as defined and listed in the Annual Financial Report for the State of Victoria; or

(b)a body (other than a body specified in paragraph (a)), office or trust—

(i)established by or under an Act or enactment; or

(ii)established by the Governor in Council or Minister—

declared by the Minister, by notice published in the Government Gazette, to be a public body for the purposes of this section;

public housing has the same meaning as in the Housing Act 1983;

registered agency has the same meaning as in the Housing Act 1983.

11Amount of fixed charge determined by land use classification

(1)The fixed charge part of the levy, payable in respect of leviable land, is—

(a)based on the land use classification of that leviable land as specified in subsection (2); and

(b)to be adjusted for each levy year commencing on or after 1 July 2014 in accordance with subsection (3).

Note

The manner of determining the land use classification for a parcel of land that is leviable land is specified in section 15.

(2)The fixed charge payable in respect of—

(a)residential land is $100.00;

(b)commercial land is $200.00;

(c)industrial land is $200.00;

(d)primary production land is $200.00;

(e)public benefit land is $200.00.

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(2A)Despite anything to the contrary in this section, the fixed charge payable in respect of residential land for the 2026–2027 levy year and each subsequent levy year is the same fixed charge as that payable in respect of commercial land, industrial land, primary production land and public benefit land.

(3)The CPI adjusted fixed charge for a levy year commencing on or after 1 July 2014 is to be determined in accordance with the following formula—

where—

Cis the CPI adjusted fixed charge being determined, rounded down to the nearest 2 decimal places;

Lis the amount of the fixed charge determined in accordance with this section for the previous levy year;

Ais the sum of the consumer price index numbers for the consecutive reference periods in the period—

(a)commencing on 1 January in the levy year 2 years earlier than the levy year in respect of which the CPI adjusted fixed charge is being determined; and

(b)ending on the next following 31 December in the levy year immediately preceding the levy year in respect of which the CPI adjusted fixed charge is being determined—

last published by the Australian Bureau of Statistics as at 15 April immediately preceding the levy year in respect of which the CPI adjusted fixed charge is being determined;

Bis the sum of the consumer price index numbers for the consecutive reference periods in the period—

(a)commencing on 1 January in the levy year 3 years earlier than the levy year in respect of which the CPI adjusted fixed charge is being determined; and

(b)ending on the next following 31 December in the levy year 2 years earlier than the levy year in respect of which the CPI adjusted fixed charge is being determined.

Example

In the case of a determination of the CPI adjusted fixed charge for the financial year beginning on 1 July 2016—

·"L" is the amount of the fixed charge for the levy year beginning on 1 July 2015; and

·"A" is the sum of the consumer price index numbers for the consecutive reference periods in the period commencing on 1 January 2015 and ending on 31 December 2015; and

·"B" is the sum of the consumer price index numbers for the consecutive reference periods in the period commencing on 1 January 2014 and ending on 31 December 2014.

(4)The CPI adjusted fixed charge determined under subsection (3) is to be rounded up or down to the nearest $1 (and, if the amount by which the fixed charge is to be rounded is 50 cents, is to be rounded up).

(5)The Minister must publish the CPI adjusted fixed charge for a levy year on an appropriate website on or before 31 May in the previous year.

(6)In this section—

consumer price index means the all groups consumer price index for Melbourne in original terms published by the Australian Bureau of Statistics (or, if the regulations prescribe another economic index for the purposes of this section, that other index).

12Determination of levy rates

(1)On or before 31 May each year, the Minister may determine and specify, by notice published in the Government Gazette, the levy rates for the next levy year.

(2)In determining the levy rates under subsection (1), the Minister must have regard to—

(a)in the case of the levy rates for the 2013−2014 levy year—

(i)the annual funding requirements of the MFB, for which the State will contribute 12·5% and the levy will fund 87·5%, as determined under section 37 of the Metropolitan Fire Brigades Act 1958; and

(ii)the annual funding requirements of the CFA, for which the State will contribute 22·5% and the levy will fund 77·5%, as determined under section 76 of the Country Fire Authority Act 1958; and

(iii)any transitional costs associated with the introduction of the levy; and

(iv)the administrative costs of collection agencies in performing functions under this Act; and

(v)any other matter the Minister considers is relevant to the proper determination of the levy rates;

(b)in the case of the levy rates for the 2014–2015, 2015–2016, 2016–2017, 2017–2018, 2018–2019 and 2019–2020 levy years—

(i)the funding requirements of the MFB and CFA in the levy year in which a determination under subsection (1) is to be made and any likely changes to the funding requirements of the MFB and CFA in the following levy year; and

(ii)any surplus financial assets for the MFB and CFA; and

(iii)any shortfall in the collection of the levy; and

(iv)the administrative costs of collection agencies in performing functions under this Act; and

(v)any other matter the Minister considers is relevant to the proper determination of the levy rates;

(c)in the case of the levy rates for each levy year subsequent to the 2019−2020 levy year up to and including the 2024–2025 levy year—

(i)the funding requirements of Fire Rescue Victoria and the CFA in the levy year in which a determination under subsection (1) is to be made and any likely changes to the funding requirements of Fire Rescue Victoria and the CFA in the following levy year; and

(ii)any surplus financial assets for the Fire Rescue Victoria and the CFA; and

(iii)any shortfall in the collection of the levy; and

(iv)the administrative costs of collection agencies in performing functions under this Act; and

(v)any other matter the Minister considers is relevant to the proper determination of the levy rates;

(d)in the case of the levy rates for each levy year subsequent to the 2024–2025 levy year—

(i)the annual funding requirements of the funding recipients in the levy year in which a determination under subsection (1) is to be made; and

(ii)any likely changes to the funding requirements for the funding recipients in the following levy year; and

(iii)any surplus financial assets for the funding recipients; and

(iv)any shortfall in the collection of the levy; and

(v)the administrative costs of collection agencies in performing functions under this Act; and

(vi)any other matter the Minister considers is relevant to the proper determination of the levy rates.

(2A)The Minister must determine the percentage of the annual funding requirements of each funding recipient other than the CFA, Fire Rescue Victoria and VicSES that is to be funded by the levy in a levy year, being a percentage not exceeding 95%.

(2B)The percentage of the annual funding requirements of the CFA and VicSES that are to be funded by the levy in a levy year is 95%.

(2C)The percentage of the annual funding requirements of Fire Rescue Victoria that are to be funded by the levy in a levy year is 90%.

(3)For the purposes of subsections (2)(a)(iv), (2)(b)(iv), (2)(c)(iv) and (2)(d)(v), the Minister may consult persons who the Minister reasonably believes represent the interests of a collection agency in the performance of the functions of a collection agency under this Act.

(4)Subject to subsection (2), a determination of the Minister under this section is in the Minister's absolute discretion.

(5)A determination made by the Minister under this section is a non-reviewable decision.

(5A)The Minister must specify in a notice of a determination in respect of the next levy year under subsection (1)—

(a)for each funding recipient—

(i)an estimate of the amount in dollars of the funding requirements of the funding recipient that are to be funded by the levy in that levy year; and

(ii)the percentage of the funding requirements of the funding recipient that the amount in subparagraph (i) represents; and

(b)an estimate of the amount of levy to be collected in that levy year for each land use classification specified in section 15(1); and

(c)that there is no duplication of funding.

(6)If the Minister does not determine and specify a levy rate by 31 May for the next levy year, the levy rate for the next levy year is the most recent levy rate set by the Minister.

13Levy rates may be based on location and land use classification

The Minister may determine different levy rates under section 12 based on—

(a)the location of the leviable land as specified in section 14; and

(b)the land use classification of leviable land as specified in section 15.

14Levy rates based on location of leviable land

(1)The Minister may determine different levy rates based on whether leviable land is located in the Fire Rescue Victoria fire district or in the country area of Victoria.

(2)If the Minister determines different levy rates based on where the leviable land is located under subsection (1), the levy rate to be applied to leviable land comprising one undertaking that extends continuously beyond the boundary of the Fire Rescue Victoria fire district and into the country area of Victoria, is the rate for leviable land located in the Fire Rescue Victoria fire district.

15Levy rates based on land use classification of leviable land

(1)The following land use classifications are specified for the purpose of the Minister determining different levy rates based on the land use classification of leviable land—

(a)residential;

(b)commercial;

(c)industrial;

(d)primary production;

(e)public benefit.

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(2)Levy is not payable in respect of land that has been given an exempt land use classification.

(3)Land is taken to be used for one of the purposes referred to in subsection (1) or (2) based on the AVPCC allocated to a parcel of land by the valuer-general under the Valuation of Land Act 1960.

(4)A parcel of land is taken to have the land use classification specified in the Schedule based on the AVPCC allocated to that parcel of land under subsection (3).

(5)The land use classification determined under subsection (4) and specified in the Schedule is a non-reviewable decision.

16Use of valuations

For the purposes of calculating the capital improved value of leviable land, valuations made under the Valuation of Land Act 1960 in respect of rateable and non-rateable leviable land by the valuer-general must be used.

17Calculating the levy amount payable

Subject to section 18, the levy amount payable by an owner of leviable land is to be determined in accordance with the formula—

LA = FC + (LR × CIV)

where—

LA is the levy amount;

FC means—

(a)if section 9(6) applies to the leviable land and the leviable land is not the largest portion in an undertaking, $0;

(b)if section 9(7) applies and the portion in an undertaking is not the portion in respect of which the Minister has made a direction, $0;

(c)in all other cases, the fixed charge that applies to the leviable land specified in section 11(2) as adjusted under section 11(3);

LR is the levy rate determined by the Minister under section 12 that applies to the leviable land;

CIV means the capital improved value of the leviable land.

18Minister may specify maximum levy amount payable

(1)The Minister may specify by notice published in the Government Gazette the maximum levy amount payable in respect of leviable land.

(2)The maximum levy amount payable specified by the Minister under subsection (1) may vary based on the land use classification of the leviable land.

19Liability to pay levy

(1)Subject to section 20, the owner of leviable land is liable to pay the levy amount and levy interest on that land.

(2)For the purposes of this Act and Parts II and IIA of the Valuation of Land Act 1960 a caravan park is a single parcel of leviable land in respect of which the caravan park owner is taken to be the single occupier and is liable to pay the levy.

(3)A person who has a licence to pasture any animals on Crown land under the Forests Act 1958, the Land Act 1958 or the Water Act 1989, is taken to be the owner of the land and is liable to pay the levy on that land as if it is leviable land.

(4)A person who has or should have a licence under the Land Act 1958 in respect of unused roads or water frontages is taken to be the owner of the land and is liable to pay the levy on that land as if it is leviable land.

(5)A person who is a licensee of vested land under Part 3A of the Victorian Plantations Corporation Act 1993 is taken to be the owner of the land and is liable to pay the levy on that land as if it is leviable land.

(6)A levy amount or levy interest payable in relation to leviable land that is unpaid and any costs awarded to a collection agency by a court or in any proceedings in relation to a levy amount or levy interest are a first charge on that land.

Note

Amounts referred to in subsection (6) are an equal first charge on land together with any rates or charges and any costs awarded to a Council by a court—see section 156(6) of the Local Government Act 1989.

20Councils to pay only fixed charge in respect of specified leviable land

(1)This section applies to leviable land that—

(a)is vested in, occupied by or under the care, control and management of a Council; and

(b)is not used for commercial or business purposes; and

(c)is taken to have a public benefit land use classification in accordance with section 15 and is allocated any of the following AVPCC—

(i)750−752;

(ii)821;

(iii)824;

(iv)829;

(v)832;

(vi)835−837;

(vii)842;

(viii)844−845;

(ix)900−973;

(ixa)980–988;

(x)990−991.

Note

An AVPCC that has a decimal place is to be treated as a whole number rounded down to the nearest whole number.

(2)A Council is liable to pay only the relevant fixed charge specified in section 11(2) in respect of leviable land to which this section applies.

(3)For the avoidance of doubt, a Council is not liable to pay the levy amount calculated in accordance with section 17 in respect of leviable land to which this section applies.

(4)In this section, land used for commercial or business purposes includes land used—

(a)by golf clubs; or

(b)for race-courses.

Division 2—Exemptions, concessions, discounts and offsets

20ASingle farm enterprise exemption from fixed charge

(1)A person is entitled, on application to the relevant collection agency, to an exemption from the liability to pay the fixed charge part of the levy amount in respect of a parcel of leviable land if—

(a)the parcel is one of 2 or more parcels of land that constitute a single farm enterprise; and

(b)an exemption is not claimed in respect of at least one of those parcels; and

(c)in the case of a single farm enterprise which is occupied by more than one person, an exemption is not claimed in respect of more than one principal place of residence.

(2)An application for an exemption under this section may only be made in the form and within the period—

(a)specified in a direction of the Minister made under section 72; or

(b)if the Minister has not made a direction for the purposes of this section, specified by the relevant collection agency.

(3)The collection agency may require the applicant to give further particulars, or to verify particulars, in respect of the application.

(4)If the collection agency is satisfied that the applicant is entitled to an exemption under this section, the collection agency must grant the exemption.

(5)A person who has applied for or been granted an exemption under this section must advise the collection agency of any change in circumstances that could affect the person's entitlement to the exemption.

20BPrincipal place of residence concession

(1)On and after 1 July 2026, an owner of leviable land is entitled to a concession of 50% of the fixed charge part of the levy amount in respect of one parcel or a portion of one parcel of leviable land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.

(2)For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is taken to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.

20CEligible cardholders discount

(1)Subject to subsection (2), an owner of leviable land who is an eligible cardholder is entitled to receive a discount of $50.00 off the total levy amount due in respect of one parcel or a portion of one parcel of land that is used exclusively for residential purposes by the owner and is the owner's principal place of residence.

(2)The amount of the discount specified in subsection (1) does not increase if 2 or more owners of a parcel of leviable land each hold a concession card.

(3)For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is taken to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.

(4)In this section—

eligible cardholder means—

(a)an eligible recipient within the meaning of the State Concessions Act 2004; or

(b)the holder of any other concession card within the meaning of section 29 immediately before its repeal;

owner includes—

(a)a person liable to pay the levy (or an amount in place of, or on account of, the levy) whether under an agreement with the owner or for any other reason; or

(b)a person who holds a residence right in a retirement village (as defined in the Retirement Villages Act 1986).

20DEligible volunteer offset

(1)A person who is an eligible volunteer of an eligible entity is entitled, on application to the responsible entity, to payment of an amount to offset a liability to pay the total levy amount due in respect of—

(a)one parcel or a portion of one parcel of leviable land owned by the person that is used exclusively for residential purposes by the person and is the person's principal place of residence; or

(b)one parcel or a portion of one parcel of leviable land that is farm land in which the person has a qualifying ownership interest; or

(c)2 or more parcels of leviable land—

(i)in which the person has a qualifying ownership interest; and

(ii)that meet the criteria for an exemption under section 20A.

(2)The amount of the offset is—

(a)for subsection (1)(a)—the levy amount specified in the assessment notice for the levy;

(b)for subsection (1)(b)—the lesser of—

(i)the levy amount specified in the assessment notice for the levy; or

(ii)the levy amount that would be assessed on the parcel or portion if it had the declared capital improved value;

(c)for subsection (1)(c)—the lesser of—

(i)the levy amount specified in the assessment notice for the levy for each parcel; or

(ii)the levy amount that would be assessed if the combined value of the parcels had the declared capital improved value.

(3)An application for an offset in relation to a levy year must be made no later than the end of the levy year following that levy year.

(4)The responsible entity may require an applicant to give further particulars, or to verify particulars, in respect of the application.

(5)If the responsible entity is satisfied that an applicant is entitled to an offset, the responsible entity must pay the offset to the applicant.

(6)To avoid doubt, if an offset is paid to a person in relation to a parcel or a portion of a parcel of land, no other person is eligible to be paid an offset in relation to the same parcel or portion.

(7)Despite any provision of this or any other Act, or any law, prohibiting or restricting the collection, use, handling or disclosure of information—

(a)an eligible entity may disclose to the responsible entity, for the purpose of the administration of this Act, information in relation to a person who is or may be an eligible volunteer of the eligible entity; and

(b)the responsible entity may, for the purpose of the administration of this Act, collect, use and otherwise handle any information in relation to a person who is or may be an eligible volunteer of an eligible entity.

(8)The Treasurer, after consulting the Emergency Services Minister, may, by notice published in the Government Gazette—

(a)declare an entity to be an eligible entity for the purposes of this section; and

(b)specify criteria for a person to be an eligible volunteer for the purposes of this section.

(9)The Treasurer, by notice published in the Government Gazette, may—

(a)declare one of the following to be the responsible entity for the purposes of this section—

(i)a public entity;

(ii)a public service body;

(iii)a public service body Head;

(iv)a person employed under Part 3 of the Public Administration Act 2004 who holds an office or role established by an Act; and

(b)declare a capital improved value to be the declared capital improved value for the purposes of this section.

(10)In this section—

declared capital improved value means the capital improved value declared under subsection (9)(b);

eligible entity means—

(a)the CFA; or

(b)VicSES; or

(c)an entity declared under subsection (8)(a);

eligible volunteer means a person who meets the criteria specified under subsection (8)(b);

Emergency Services Minister means the Minister administering the Country Fire Authority Act 1958 and the Victoria State Emergency Service Act 2005 or, if those Acts are administered by different Ministers, each of those Ministers;

offset means an amount payable under this section to offset a liability to pay the levy;

public entity, public service body and public service body Head have meanings given by section 4(1) of the Public Administration Act 2004;

qualifying ownership interest, in relation to land, means any direct or indirect ownership interest in the land, including—

(a)an interest held as a shareholder in a company that owns the land; and

(b)an interest held as—

(i)a beneficiary of a trust other than a discretionary trust; or

(ii)a specified beneficiary of a discretionary trust;

specified beneficiary, in relation to a discretionary trust, means a person who—

(a)is specifically named in the trust deed as a beneficiary of the trust; or

(b)is specifically declared in writing in accordance with the trust deed as a beneficiary of the trust.

PART 3—COLLECTION OF LEVY BY COLLECTION AGENCY

Division 1—Appointment, functions and general powers

21Appointment, functions and powers of a collection agency under this Act

(1)For the purposes of this Act each Council is appointed as a collection agency in respect of land in its municipal district including in respect of land owned by the Council in its municipal district.

(2)The Minister may, in writing, direct a Council to be a collection agency in respect of non-rateable leviable land that is not located within the boundaries of a municipal district.

(3)A collection agency appointed under subsection (1) has the following functions under this Act—

(a)to assess the amount of levy payable in a levy year by an owner of leviable land in the municipal district of the collection agency;

(b)to collect the levy payable in respect of leviable land in the municipal district of the collection agency;

(c)to keep records of a kind specified in section 24(1)(a)(i) in respect of leviable land in its municipal district;

(d)any other function conferred on a collection agency by or under this Act.

(4)A Council that has been directed to be a collection agency in respect of non-rateable leviable land that is not located within the boundaries of its municipal district under subsection (2) has the following functions—

(a)to assess the amount of levy payable in a levy year by an owner of the non-rateable leviable land;

(b)to collect the levy payable in respect of the non-rateable leviable land;

(c)to keep records of a kind specified in section 24(1)(a)(ii) in respect of the non-rateable leviable land;

(d)any other function conferred on a collection agency by or under this Act.

(5)Without limiting the powers of a Council under the Local Government Act 2020, a Council appointed as, or directed to be, a collection agency has power to do all things necessary or convenient to be done for or in connection with the performance of its functions under this Act.

22Further powers of collection agencies

A collection agency may exercise powers under the following sections of the Local Government Act 2020, with any such modifications as are necessary, in order to perform its functions and duties under this Act as if the collection agency were acting in its role as a Council under the Local Government Act 2020—

(a)section 121 of the Local Government Act 2020 (land information certificate);

(b)section 313 of the Local Government Act 2020 (proceedings).

23Authorised officers

A person who is appointed as an authorised officer under the Local Government Act 1989 is an authorised officer for the purposes of this Act (except in Part 4 of this Act).

24Levy records to be kept by a collection agency

(1)A collection agency must keep records (levy records) of the following information for the purposes of section 21(3) and (4)—

(a)a brief description of leviable land that is—

(i)in the municipal district of the collection agency and subject to a separate assessment of levy;

(ii)if the collection agency has been directed by the Minister to collect levy in respect of leviable land not located in its municipal district that is subject to a separate assessment of levy—that non‑rateable leviable land;

(b)the capital improved value for the time being determined or adopted by the valuer-general for land specified in paragraph (a);

(c)the land use classification for land specified in paragraph (a);

(d)the AVPCC allocated to land specified in paragraph (a);

(e)the names and addresses of owners of land specified in paragraph (a);

(f)any prescribed information.

(2)The levy records to be kept by a collection agency under this section—

(a)must be current;

(b)must be made available—

(i)to a permitted person on request; or

(ii)at the request of a person acting on behalf of a permitted person;

(c)must be recorded accurately;

(d)may be organised in parts and stored in different locations and responsibility for the maintenance of each part may be allocated to different persons.

(3)Subject to subsection (3A), a collection agency may alter levy records kept under this section at any time in order to keep the records current.

(3A)A collection agency must not—

(a)alter the capital improved value allocated to a parcel of leviable land unless the capital improved value of the parcel is altered as a consequence of—

(i)the making of a general valuation in respect of the parcel of leviable land under section 11 or 13H of the Valuation of Land Act 1960; or

(ii)the making of a supplementary valuation in respect of the parcel of leviable land under section 13DF or 13L of the Valuation of Land Act 1960; or

(iii)an adjustment being made following the determination of an objection under section 21 of the Valuation of Land Act 1960; or

(iv)an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960; or

(b)alter the AVPCC allocated to a parcel of leviable land unless the alteration is—

(i)made as a consequence of the making of a general valuation under section 11 or 13H of the Valuation of Land Act 1960; or

(ii)made as a consequence of the making of a supplementary valuation under section 13DF or 13L of the Valuation of Land Act 1960; or

(iii)made as a consequence of the determination of an objection under section 21 of the Valuation of Land Act 1960; or

(iv)within the same land use classification specified in the Schedule as the AVPCC allocated to the parcel before the alteration; or

(v)made as a consequence of an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960.

(4)In this section, permitted person means—

(a)the collection agency keeping the records;

(b)the owner of leviable land, in respect of the records kept on the land owned by that person;

(c)the Commissioner;

(d)a prescribed person.

Division 2—Levy collection by collection agencies

25Levy assessment notice

(1)The collection agency must give a written notice (the assessment notice) to—

(a)the owner of any leviable land in respect of which a levy has been assessed as being payable (except if the owner of the leviable land is the collection agency in its capacity as a Council); or

(b)if the owner has made a written request that specifies a person in respect of whom the assessment notice should be sent—the person specified in the written request (the specified person).

Note

A collection agency is required to submit a return to the Commissioner—see section 40.

(2)The assessment notice must specify—

(a)the date of the notice;

(b)the name and address of the owner of the leviable land and, if applicable, the specified person;

(c)the levy amount due including—

(i)the fixed charge and the amount derived from multiplying the levy rate with the capital improved value; and

(ii)how that amount is calculated;

(d)the levy rate;

(e)the land use classification;

(f)the address or a legal description of the leviable land;

(g)the capital improved value of the leviable land;

(h)the date by which the levy amount must be paid;

(i)any outstanding levy amount and any levy interest that may be due in respect of an outstanding levy amount payable in respect of the leviable land;

(j)that, if the leviable land is rateable land, the owner may apply for a waiver, deferral or concession in respect of the levy amount in accordance with section 27;

(k)that, if the leviable land is classified residential for land use classification purposes but is not rateable land, the owner may apply for a waiver, deferral or concession in respect of the levy amount in accordance with section 28;

(l)any prescribed matters.

(3)An assessment notice must be given to the owner, or the specified person, at least 14 days before the payment of the levy amount is due.

(4)The details of an assessment notice required to be specified under subsection (2) must—

(a)if the notice is in respect of leviable land other than non-rateable leviable land—be specified on the notice of the general rates, municipal charges, service rates and service charges under section 158 of the Local Government Act 1989 sent by the collection agency to an owner or specified person, in its capacity as a Council;

(b)if the notice is in respect of non-rateable leviable land—by providing a separate notice or as part of any other notice a collection agency may send to an owner or specified person.

(5)Despite anything to the contrary in the Local Government Act 1989, if an amount (being an amount less than the instalment amount or lump sum amount payable) is paid in respect of rateable leviable land in accordance with a notice given under subsection (4)(a), that amount must be divided proportionally towards the payment of the rates or charges owed under Part 8 of the Local Government Act 1989 and the levy owed under this Act.

(6)If subsection (5) applies, after the part payment of the instalment or lump sum has been divided as provided in that subsection, the collection agency must transfer to the Commissioner, in accordance with section 41, the amount of the payment that has been assigned to payment of the levy.

26Payment of levy amount

(1)A collection agency must allow a person to pay a levy amount in 4 instalments.

(2)An instalment is due and payable on the same date fixed by the Minister administering the Local Government Act 1989, by notice published in the Government Gazette, under section 167(2) of that Act for payment of a rate or charge under that Act.

(3)A collection agency may allow a person to pay a levy amount in a lump sum.

(4)If allowed, a lump sum payment of a levy amount is due and payable on the same date fixed by the Minister administering the Local Government Act 1989, by notice published in the Government Gazette, under section 167(2B) of that Act for payment of a lump sum payment of general rates, municipal charges, service rates or services charges.

27Deferred payments and waiver in respect of rateable leviable land

(1)Sections 170, 171 and 171A of the Local Government Act 1989 apply to a collection agency for the purposes of the payment of levy in respect of rateable leviable land in the municipal district of the collection agency subject to the modifications specified in this section.

(2)Section 170 of the Local Government Act 1989 applies as if—

(a)for "Council" there were substituted "collection agency";

(b)for "rate or charge" there were substituted "levy amount".

(3)Section 170(3) of the Local Government Act 1989 applies as if for paragraphs (a) and (b) there were substituted—

"(a)require that person to pay the whole or part of any deferred levy amount within 14 days from the date of the notice if—

(i)it considers that the person's circumstances have so changed that the payment would no longer cause hardship to the person; or

(ii)the person no longer owns or occupies the land in relation to which the levy amount was levied; and

(b)require the payment of levy interest for the late payment of the levy amount from the date the collection agency retracts the deferral of payment of the levy amount.".

(4)Sections 171 and 171A of the Local Government Act 1989 apply as if—

(a)for "Council" there were substituted "collection agency";

(b)for "rate or charge" there were substituted "levy amount";

(c)for "rates or charges" there were substituted "levy amount";

(d)for "rates, charges" there were substituted "levy amount";

(e)for "interest" there were substituted "levy interest".

(5)A collection agency may only defer or waive the whole or part of a levy payment under this section if the collection agency has waived the whole or part of any rate or charge or interest under sections 170, 171 and 171A of the Local Government Act 1989 in its capacity as a Council in respect of the same land.

28Deferred payments and waiver in respect of non-rateable leviable land that is classified residential

(1)Subject to the modifications specified in this section, sections 170, 171 and 171A of the Local Government Act 1989 apply to a Council directed to be a collection agency under section 21(2) for the purposes of the payment of levy in respect of non-rateable leviable land that is classified residential for land use classification purposes.

(2)Section 170 of the Local Government Act 1989 applies as if—

(a)for "Council" there were substituted "collection agency";

(b)for "rate or charge" there were substituted "levy amount".

(3)Section 170(3) of the Local Government Act 1989 applies as if for paragraphs (a) and (b) there were substituted—

"(a)require that person to pay the whole or part of any deferred levy amount within 14 days from the date of the notice if—

(i)it considers that the person's circumstances have so changed that the payment would no longer cause hardship to the person; or

(ii)the person no longer owns or occupies the land in relation to which the levy amount was levied; and

(b)require the payment of levy interest for the late payment of the levy amount from the date the collection agency retracts the deferral of payment of the levy amount.".

(4)Sections 171 and 171A of the Local Government Act 1989 apply as if—

(a)for "Council" there were substituted "collection agency";

(b)for "rate or charge" there were substituted "levy amount";

(c)for "rates or charges" there were substituted "levy amount";

(d)for "rates, charges" there were substituted "levy amount";

(e)for "interest" there were substituted "levy interest".

*                *                *                *                *

30Collection agency must charge levy interest on unpaid levy amount

(1)A collection agency must require a person to pay levy interest on any levy amount—

(a)which that person is liable to pay; and

(b)which has not been paid by the date specified under section 26 for payment; and

(c)if the leviable land is rateable land, the person is required to pay interest on rates that are payable in respect of that land.

(2)The levy interest—

(a)is to be calculated at the rate fixed under section 2 of the Penalty Interest Rates Act 1983 that applied on the first day of July immediately before the due date for the payment; and

(b)becomes payable—

(i)if the payment was payable in instalments only, on and from the date on which the missed instalment was due; or

(ii)if the payment was payable either in instalments or in a lump sum and the first instalment was paid by the date it was due, on and from the date on which the relevant subsequent missed instalment was due; or

(iii)if the payment was payable either in instalments or in a lump sum, and neither the first instalment nor the lump sum were paid by the dates the first instalment or the lump sum were due, on and from the date on which each missed instalment of levy became due; and

(c)continues to be payable until the payment or recovery of the levy.

(3)If a collection agency obtains a court order requiring the payment of the levy amount payable, levy interest continues to accrue under this section until the payment or recovery of the levy amount.

(4)A collection agency may waive levy interest accrued under subsection (3).

(5)A collection agency may—

(a)if the land is leviable land that is rateable land, exempt any person from paying the whole or part of any levy interest generally or specifically if the collection agency is also exempting the person from paying the whole or part any interest owed in respect of rates on that land;

(b)if the land is non-rateable leviable land which is classified residential for land use classification purposes, exempt any person from paying the whole or part of any levy interest generally or specifically.

(6)A collection agency may recover levy interest due to it on a levy amount in the same way as it may recover the levy amount.

31Joint liability to pay levy

(1)If 2 or more persons are jointly liable to pay a levy under Part 2, a collection agency may recover the whole of the levy from—

(a)all of those persons; or

(b)any of those persons; or

(c)any one of those persons.

(2)A person who is jointly liable to pay a levy under Part 2 and who pays that levy to the collection agency may recover a contribution from any other person who is liable to pay the whole or part of that levy.

31ALand becoming or ceasing to be leviable land

(1)If land becomes leviable land after 1 July in any levy year, the levy amount which is payable on that land for the levy year is the amount which is proportionate to the part of that levy year remaining after the land becomes leviable land.

(2)If land ceases to be leviable land during a levy year for which a levy amount has been levied on it, a collection agency must—

(a)if any payment of the levy amount has been made, refund to the current owner of the land an amount proportionate to the part of that levy year remaining after the land ceases to be leviable land; or

(b)if none of the levy amount has been paid, require the person who is required to pay the levy amount to only pay an amount proportionate to the part of that levy year before the land ceases to be leviable land.

32Person acquiring leviable land

(1)A person who becomes the owner of leviable land must pay—

(a)any levy amount on the leviable land which is current; and

(b)any arrears of the levy amount on the leviable land and any levy interest which is due and payable.

(2)If a collection agency has obtained an award for legal costs in relation to any levy owing by the previous owner of the leviable land, subsection (1) applies to the amount of legal costs remaining unpaid as if the legal costs were arrears of the levy.

Note

Legal costs in relation to levy owing and that are deemed in accordance with this section to be arrears of levy should be included in any section32 statement prepared in accordance withDivision 2 of Part II of the Sale of Land Act 1962.

(3)If the previous owner of the leviable land had been paying any levy amount by instalments at the time the ownership of the leviable land changed, the person who becomes the owner of the land may continue the payment of that levy amount by instalments.

(4)The person who becomes the owner of leviable land may also pay a levy amount by instalments.

(5)In all other cases, the person who becomes the owner of leviable land must pay any amount due under subsection (1)—

(a)by the date it was due to have been paid by the previous owner of the leviable land; or

(b)if that date has already passed, within 14 days from the date the person becomes the owner of the land.

(6)Subsections (3) and (4)—

(a)do not apply to instalment payments relating to a levy amount that is in arrears; and

(b)are not to be read as enabling a new owner to obtain the benefit of any concession in respect of the levy amount that the new owner is not entitled to in her, his or its own right.

(7)If there is any inconsistency between—

(a)the amount claimed by a collection agency or any person to be arrears under subsection (1)(b) in respect of a specific period; and

(b)the amount appearing on a certificate issued under section 121 of the Local Government Act 2020 as the arrears in respect of that period—

the collection agency to whom the arrears are payable may recover an amount which is not more than the amount appearing on the certificate and interest which has accrued on the amount appearing on the certificate since the issue of the certificate.

33Collection agency may require occupier to pay rent

(1)If any levy is due and unpaid in relation to leviable land, the collection agency may send a notice to the person liable to pay the levy.

(2)The notice must state—

(a)that after 14 days from the date the notice is sent, the occupier of the leviable land may be required by notice sent to that person to pay to the collection agency the rent then due or further rent as it falls due by that person for the land; and

(b)that the rent must be paid to the collection agency until the levy has been paid.

(3)A payment of rent by a person under this section is a discharge of the debt for that rent and must be treated as payment of rent for the purposes of any tenancy law.

(4)Subsection (3) does not apply if the person has agreed to pay any levy on that land.

Note

See also section 35(4).

(5)If a person fails to pay any or all of the rent due under this section, the collection agency may recover the unpaid amount as a debt due to it by that person.

34Recovery of levy not affected by objection, review or appeal

(1)The right of the collection agency to recover levy is not suspended by an objection, review or appeal of a valuation made or adopted under the Valuation of Land Act 1960.

(2)If an objection, review or appeal results in the alteration of a valuation or a decision to attribute a different AVPCC to leviable land, an adjustment must be made by the collection agency, and a revised assessment notice must be given to the owner of the leviable land or any person the owner has specified under section 25(1)(b), and—

(a)any levy amount or levy interest paid by the person that, as a consequence of a decision following an action taken by a person under subsection (1), amounts to an overpayment—

(i)if the person owes a levy amount or levy interest other than the amount adjusted, the overpayment must be used to pay the outstanding levy amount or levy interest owed by the person;

(ii)if subparagraph (i) does not apply, the overpayment may be refunded to the person by the collection agency;

(b)any additional levy amount that becomes payable as a consequence of any action taken by a person under subsection (1), may be recovered as unpaid levy by the collection agency in accordance with this Part.

(3)Interest, at the rate specified in section 30(2)(a), accrues daily on any amount to be refunded to a person under subsection (2)(a) from the day of the decision referred to in that subsection until the day the person is paid the amount to be refunded.

(4)If an adjustment made under this section is in respect of leviable land that is rateable land, the revised assessment of the levy amount must be included in the revised rates notice to be sent to the owner of the land or any person the owner has specified under section 25(1)(b).

35Unpaid levy amount

(1)If a levy amount (including any instalment or any part of a levy amount) remains unpaid after it is due and payable, the collection agency may recover it in the Magistrates' Court or by suing for debt.

(2)If any levy amount is recovered from an owner of leviable land and an agreement with the owner of the land states that the occupier of the land must pay any levy amount, the owner may recover the levy amount from the occupier in the same manner in which the owner may recover rent owing to that owner.

(3)An occupier who pays any levy amount under this section need not pay more than the amount of rent owed by the occupier at the time of the demand or the payment.

(4)Subsection (3) does not apply—

(a)if the occupier has agreed to pay any levy amount;

(b)if, after the collection agency requests that the occupier disclose the rent and the name and address of the person to whom it is payable, the occupier does not do so.

(5)For the purposes of this section, the owner has the burden of proof of showing that—

(a)the occupier had agreed to pay any levy amount; and

(b)the levy amount to be paid on any leviable land by that occupier is more than the rent owed by the occupier for the land.

(6)The rental agreement between the occupier and the owner with terms specifying that the occupier will pay the levy amount is sufficient evidence to satisfy the burden of proof under subsection (5).

36Refund of amounts overpaid

(1)If a person who has paid a levy amount under this Act believes they have paid more than the levy amount owed, the person may apply to that collection agency for a refund of the amount paid in excess of the levy amount in accordance with subsection (3).

(2)Subsection (1) does not apply to a person if the grounds on which the person believes they have made an overpayment are grounds for making an objection under Part III of the Valuation of Land Act 1960.

Note

See section 17 of the Valuation of Land Act 1960.

(3)An application for a refund must—

(a)be in writing;

(b)specify the grounds on which the person believes they have made an overpayment;

(c)be given to the collection agency that collected the levy amount paid by the person.

(4)If, after receiving an application under subsection (3), the collection agency determines that a payment has been made that is in excess of the levy amount owed, the collection agency must refund the payment that was in excess of the levy amount to the person.

(5)If a collection agency finds, at any time after a payment of a levy amount has been made by a person, that the payment is in excess of the levy amount owed by that person, the collection agency may refund the amount paid that was in excess of the levy amount.

37Levy amounts and levy interest collected by collection agency to be separately accounted for

(1)A collection agency must separately account for levy amounts and levy interest collected by the collection agency under this Act.

(2)Levy amounts and levy interest collected by a collection agency under this Act is held on trust by the collection agency on behalf of the Commissioner.

(3)Subject to subsection (4), any interest earned on levy amounts and levy interest may be retained by the collection agency.

(4)The Commissioner may require interest earned on levy amounts and levy interest to be paid to the Commissioner if he or she determines that a collection agency has failed to perform its duties or is in breach of its obligations under this Act.

(5)Any amount collected by a collection agency that is determined or found to be an overpayment under section 36(4) or (5) must be refunded to the person who made the overpayment.

(6)A determination made by the Commissioner under subsection (4) is a non-reviewable decision.

38Cancellation of assessment of liability to pay levy amount made in error

(1)A collection agency may cancel an assessment of a person's liability to pay a levy amount in respect of leviable land if the collection agency is satisfied that an assessment has been made in error.

(1A)Subsection (1) does not apply to an error that constitutes grounds for making an objection under Part III of the Valuation of Land Act 1960.

Note

See section 17 of the Valuation of Land Act 1960.

(2)If a collection agency has made an assessment in error under subsection (1), the collection agency must—

(a)if the collection agency determines that an assessment should not have been issued—issue a withdrawal notice;

(b)if the collection agency determines that a fresh assessment in respect of the leviable land should be issued—give the person another assessment notice under section 25;

(c)if the person paid any of the levy amount specified in an assessment referred to in subsection (1)—

(i)refund the amount paid; or

(ii)if a fresh assessment has been made under paragraph (b), apply the amount paid to any levy amount owed under the fresh assessment.

39Revised assessment of liability to pay levy amount

(1)This section applies if—

(a)a supplementary valuation is carried out in respect of leviable land under sections 13DF or 13L of the Valuation of Land Act 1960; and

(b)the valuer-general certifies the supplementary valuation to be correct.

(2)If this section applies, the collection agency must—

(a)conduct another assessment of the levy amount in respect of the leviable land; and

(b)if the levy amount owed by the owner in respect of the leviable land varies based on the supplementary valuation—give the owner of that land, or any person the owner has specified under section 25(1)(b), a revised assessment notice.

(3)If, under subsection (2), the assessment of the levy amount following the supplementary valuation results in a variation that means the owner, or any person the owner has specified under section 25(1)(b), has paid a levy amount in excess of what is owed by the owner or person based on the subsequent assessment the collection agency must refund that amount together with any interest that has accrued in accordance with subsection (4).

(4)If an amount to be refunded under subsection (3) is not refunded within 28 days after the day on which the valuer-general certifies the supplementary valuation to be correct (the supplementary valuation day), interest accrues daily, at the rate specified in section 30(2)(a), from and including the 29th day after the supplementary valuation day until the day the owner, or any person the owner has specified under section 25(1)(b), is paid the amount to be refunded.

(5)If a supplementary valuation is in respect of leviable land that is rateable land, the revised assessment of the levy amount must be included in the revised rates notice to be sent to the owner of the land or any person the owner has specified under section 25(1)(b).

Division 3—Collection agency returns and payment of levy to Commissioner

40Returns to be submitted to the Commissioner

A collection agency must submit a return to the Commissioner—

(a)in a form approved by the Commissioner; and

(b)in accordance with any directions issued by the Minister.

41Payment of collected levy to Commissioner

(1)A collection agency must pay all levy amounts and levy interest received under this Part to the Commissioner in 4 instalments.

(2)Subject to subsections (3) and (4), an instalment is due and payable to the Commissioner 28 days after the date fixed by the Minister administering the Local Government Act 1989, by notice published in the Government Gazette, under section 167(2) of that Act for payment of a rate or charge by instalment under that Act.

(3)If the date fixed by the Minister administering the Local Government Act 1989 for payment of the third instalment of a rate or charge under section 167(2) of that Act is different to the date fixed by that Minister under section 167(2B) of that Act for payment of a lump sum, any lump sum payments and any payments of the third instalment of levy are due and payable to the Commissioner 28 days after the later date fixed by the Minister for the third instalment and lump sum payments.

(4)If a collection agency receives any late payments of levy amounts and levy interest under this Part, the collection agency may forward those amounts to the Commissioner at the same time as the next instalment is payable.

PART 4—COMMISSIONER OVERSIGHT

Division 1—Administration of Part

42Administration

The Commissioner has the general administration of this Part and any regulations made for the purposes of this Part.

43Authorised officers

(1)The Commissioner is an authorised officer for the purposes of this Part.

(2)Subject to section 44, any person who is appointed as an authorised officer under the Taxation Administration Act 1997 is an authorised officer for the purposes of this Part.

44Identity cards for authorised officers performing functions under this Part

An authorised officer specified in section 43(2) who performs any function under sections 55, 56, 57 and 58 must be issued with an identity card in a form approved by the Commissioner—

(a)containing the person's name, signature and photograph; and

(b)stating that the person is an authorised officer for the purposes of this Part.

45Delegation

The Commissioner, by instrument, may delegate to any person employed or engaged in the administration or enforcement of this Act or any other law under the general administration of the Commissioner, any function of the Commissioner under this Act, other than this power of delegation.

46Provision of staff

There may be employed under Part 3 of the Public Administration Act 2004 any employees that are necessary to assist the Commissioner in the performance of his or her powers, duties or functions under this Act.

47Use of consultants and contractors

The Commissioner may engage any consultants and contractors that may be necessary or convenient to enable the Commissioner to perform his or her functions under this Act.

Division 2—Role of, and functions and powers of, Commissioner

48Functions and powers of the Commissioner under this Act

The Commissioner has the following functions under this Act—

(a)to receive levy amounts and levy interest collected by a collection agency and pay those amounts into the Consolidated Fund;

(b)to monitor the performance of a Council appointed as, or directed to be, a collection agency under this Act;

(c)any other function conferred on the Commissioner under this Act.

49Commissioner to keep proper accounts

The Commissioner must keep proper accounts of payments of levy made by a collection agency to the Commissioner.

50Levy paid into Consolidated Fund on receipt by Commissioner

(1)The Commissioner must, as soon as practicable, pay into the Consolidated Fund all levy received from a collection agency on receipt of the levy from a collection agency.

(2)The Commissioner must, as soon as practicable, pay into the Consolidated Fund any interest the Commissioner has received under section 37(4).

51Minister may request the Commissioner to investigate collection costs of collection agencies

The Minister may require the Commissioner to review the costs of collection agencies in performing functions under this Act for the purposes of determining the fees to be paid to collection agencies.

52Commissioner to pay fees to collection agencies following determination by Minister

The Commissioner must make arrangements for collection agencies to be paid fees for the performance of functions under this Act following a determination of the Minister under section 70.

53Power of Commissioner under this Part

Without limiting the powers of the Commissioner under the Taxation Administration Act 1997, the Commissioner has power to do all things necessary or convenient to be done for or in connection with the performance of his or her functions under this Part.

Division 3—Investigative powers

54Power of investigation

(1)The Commissioner may conduct an investigation under this Division for the purposes of exercising his or her functions under this Part.

(2)For the purposes of an investigation under this Division, the Commissioner may, by written notice, require a person—

(a)to give the Commissioner written information specified in the notice; or

(b)to attend at a specified time and place before the Commissioner or an authorised officer to answer questions relevant to the investigation; or

(c)to produce a document to the Commissioner at a specified time and place.

(3)The Commissioner may require information or evidence that is not given orally to be provided in the form of, or verified by, a statutory declaration.

(4)The Commissioner may require evidence that is given orally to be given on oath or by affirmation and for that purpose the Commissioner or an authorised officer may administer an oath or affirmation.

(5)The person to whom the notice is given must comply with the notice within the period specified in the notice or any extended period allowed by the Commissioner.

Penalty:In the case of a natural person, 40 penalty units;

In the case of a body corporate, 200 penalty units.

55Power of entry, search and inspection

(1)An authorised officer may, for the purposes of an investigation under this Division, exercise any of the following powers—

(a)inspect premises and any thing found at the premises;

(b)require a person to produce a document relevant to the investigation for inspection and (if necessary) to operate a computer or other device in which information is stored to produce a document in understandable form;

(c)retain a document for inspection, to make a copy of it, or to take extracts from it;

(d)require a person to answer questions relevant to the investigation;

(e)require a person to give the authorised officer any other assistance that may be reasonable in the circumstances to carry out the investigation.

(2)An authorised officer may enter premises for the purposes of an investigation—

(a)with the consent of the occupier; or

(b)on the authority of a warrant issued under section 56.

(3)An occupier who consents in writing to entry, search and inspection of his or her premises under this section must be given a copy of the signed consent immediately.

(4)An authorised officer must not exercise any powers under this section if the authorised officer fails to produce, on request, his or her identity card issued under this Part for inspection by the occupier of the premises.

(5)An authorised officer may carry out an investigation with any assistants and equipment the authorised officer reasonably requires to carry out an investigation.

(6)A person must not—

(a)hinder or obstruct an authorised officer who is carrying out an investigation or a person assisting the authorised officer; or

(b)without reasonable excuse, refuse or fail to comply with a requirement made by an authorised officer in the exercise of powers conferred by this section; or

(c)answer a question put by an authorised officer under this section knowing that the answer is false or misleading.

Penalty:In the case of a natural person, 100 penalty units;

In the case of a body corporate, 500 penalty units.

(7)A person is not guilty of an offence under subsection (6) arising from the entry of an authorised officer onto premises unless the court hearing the charge is satisfied that, at the material time, the authorised officer—

(a)identified himself or herself as an authorised officer; and

(b)warned the person that a failure or refusal to comply with the requirement may constitute an offence.

56Search warrant

(1)An authorised officer may apply to a magistrate for the issue of a search warrant in relation to particular premises if the authorised officer believes on reasonable grounds that there is, or may be within the next 72 hours, on the premises a particular thing that may be relevant to the administration of this Part.

(2)If a magistrate is satisfied by the evidence on oath or by affirmation, whether oral or by affidavit, that there are reasonable grounds for suspecting that there is, or may be within the next 72 hours, on the premises a particular thing that may be relevant to the administration of this Part, the magistrate may issue a search warrant authorising an authorised officer named in the warrant and any assistants the authorised officer considers necessary—

(a)to enter the premises, or the part of the premises, named or described in the warrant; and

(b)to search for and seize, or secure against interference, a thing named or described in the warrant; and

(c)if reasonably necessary for the purposes referred to in paragraph (b), to break open any receptacle in or on the premises.

(3)In addition to any other requirement, a search warrant issued under this section must state—

(a)the premises to be searched; and

(b)a description of the thing for which the search is to be made; and

(c)any conditions to which the warrant is subject; and

(d)that entry is authorised to be made during business hours only unless entry during those hours is unreasonable in the circumstances; and

(e)a day, not later than 7 days after the issue of the warrant, on which the warrant ceases to have effect.

(4)A search warrant must be issued in accordance with the Magistrates' Court Act 1989 and in the form prescribed under that Act.

(5)The rules to be observed with respect to search warrants mentioned in the Magistrates' Court Act 1989 extend and apply to warrants under this section.

57Announcement before entry

(1)Before executing a search warrant, the authorised officer named in the warrant or person assisting the authorised officer must announce that he or she is authorised by the warrant to enter the premises and give any person at the premises an opportunity to allow entry to the premises.

(2)The authorised officer or a person assisting the authorised officer need not comply with subsection (1) if he or she believes on reasonable grounds that immediate entry to the premises is required to ensure—

(a)the safety of any person; or

(b)that the effective execution of the search warrant is not frustrated.

58Copy of warrant to be given to occupier

If the occupier or another person who apparently represents the occupier is present at premises when a search warrant is being executed, the authorised officer must—

(a)identify himself or herself to that person by producing his or her identity card issued under this Part for inspection by that person; and

(b)give to that person a copy of the execution copy of the warrant.

59Protection against self-incrimination

(1)A person may refuse or fail to give information, produce documents or answer questions that the person is required to give, produce or answer under this Division on the ground that giving the information, producing the documents or answering the questions would tend to incriminate the person.

(2)Subsection (1) does not excuse the person from giving information, producing documents or answering questions that the person is required by this Division to give, produce or answer on the ground that giving the information, producing the documents or answering the questions would tend to incriminate the person in respect of an offence against this Act.

(3)However, information given, documents produced or questions answered by a person as required by this Division are not admissible in evidence against the person in any proceeding in respect of an offence against this Act.

Note

Subsection (3) does not extend to offences in other Acts or at common law, such as perjury.

60Access to public records without fee

The Commissioner is entitled to inspect and take copies of any public record relevant to the assessment or collection of levy under this Act without payment of any fee that would be payable but for this section.

Division 4—Miscellaneous provisions

61Means of payment by collection agencies

Levy may be paid to the Commissioner—

(a)by electronic funds transfer; or

(b)if the Commissioner directs that another method of payment be used—by that method.

62Appropriation of Consolidated Fund

If the Commissioner or the responsible entity is authorised or required to pay an amount under this Act the amount is to be paid from the Consolidated Fund which is appropriated by this section to the necessary extent.

62AProceeds of levy

The proceeds of levy collected under this Act must not exceed the sum of—

(a)the amounts applied to fund the funding recipients in accordance with section 12(2A), (2B) and (2C); and

(b)the administrative costs incurred in the performance of functions under this Act.

63Legal proceedings in Commissioner's name

(1)Legal proceedings may be taken by or against the Commissioner in the name "Commissioner of State Revenue".

(2)A person who takes legal proceedings in the name of the Commissioner is taken to be authorised to take those proceedings, in the absence of evidence to the contrary.

PART 5—SECRECY AND GENERAL PROVISIONS

Division 1—Secrecy

64Prohibition on certain disclosures of information by authorised persons

(1)A person who is or was an authorised person must not disclose any information obtained under, or in relation to the administration of, this Act, except as permitted by this Part.

Penalty:60 penalty units.

(2)For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

65Permitted disclosures to particular persons

An authorised person may disclose information obtained under, or in relation to the administration of, this Act—

(a)with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or

(b)in connection with the administration and enforcement of this Act; or

(c)in accordance with a requirement imposed under an Act; or

(d)to an authorised recipient, being—

(i)the valuer-general;

(ii)the Secretary to the Department of Treasury and Finance;

(iii)the Essential Services Commission established under the Essential Services Commission Act 2001;

(iv)a funding recipient;

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(vi)the Treasurer;

(vii)a person prescribed to be an authorised recipient for the purposes of this section.

66Permitted disclosures of a general nature

The Commissioner and the Chief Executive Officer of a Council in its capacity as a collection agency, may disclose information obtained under, or in relation to the administration of, this Act, unless that information will or is likely to identify a particular person.

67Permitted disclosure that may identify a particular person

Despite section 66, the Commissioner and Chief Executive Officer of a Council in its capacity as a collection agency, may disclose information obtained under, or in relation to the administration of, this Act that will or is likely to identify a particular person if that disclosure is permitted by this Act or is necessary for the administration of this Act.

68Prohibition on secondary disclosure of information

(1)A person must not disclose any information obtained from an authorised person in accordance with section 65 unless—

(a)the disclosure is made to enable the person to exercise a function conferred on the person by law for the purpose of the enforcement or administration of a law or protecting the public revenue; and

(b)the Commissioner or the Chief Executive Officer of a Council in its capacity as a collection agency, as appropriate, consents to the disclosure.

Penalty:In the case of a natural person, 60 penalty units;

In the case of a body corporate, 300 penalty units.

(2)For the purposes of the Freedom of Information Act 1982, information referred to in subsection (1) is information of a kind to which section 38 of that Act applies.

69Further restrictions on disclosure

A person who is or was an authorised person is not required to disclose or produce in any Court any information obtained under or in relation to the administration of this Act except—

(a)if it is necessary to do so for the purposes of the administration of this Act; or

(b)if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.

Division 2—General

70Collection agency fees for levy functions determined by Minister

(1)The Minister may, by determination, specify the following—

(a)any fees to be paid to collection agencies for the performance of functions under this Act;

(b)when collection agencies may be paid fees for the performance of functions under this Act;

(c)the procedures for the payment of any fees to collection agencies under this Act.

(2)The Minister may specify differential fees for each collection agency based on the costs incurred by each collection agency in performing functions under this Act.

(3)In making a determination under subsection (1), the Minister must have regard to the costs a collection agency may reasonably incur in performing functions under this Act including any administrative costs incurred in preparing to perform functions under this Act.

(4)For the purposes of this section the Minister may consult persons who the Minister reasonably believes represent the interests of a collection agency.

71Alteration of levy records

(1)An owner of leviable land may apply to a collection agency for an alteration of the levy records if, following receipt of a notice under section 25, the owner has cause to believe that the records contain incorrect information.

(2)An application under subsection (1) must be in the manner and form specified by the collection agency that sent the notice under section 25.

72Minister may issue directions

(1)The Minister may issue written directions to collection agencies or the Commissioner in relation to the performance of functions by collection agencies or the Commissioner under this Act.

(2)A direction issued under subsection (1) must not be inconsistent with this Act.

(3)The Minister may amend or revoke a direction made under subsection (1).

73Delegation by Minister

The Minister may, by instrument, delegate to a person or body any power, duty or function of the Minister under this Act other than this power of delegation.

74Minister may request suspension of Council

If the Minister is satisfied that there has been a serious failure by a Council to perform its functions as a collection agency under this Act, the Minister may request the Minister administering the Local Government Act 2020 to exercise his or her functions under section 230 of the Local Government Act 2020 in respect of that Council.

Division 3—Service

Subdivision 1—Service on or by a collection agency

75Service on a collection agency

Any document required to be served on or given to a collection agency may be served on or given to the collection agency by—

(a)delivering the document to a member of staff of the Council that has been appointed as a collection agency at the Council office; or

(b)sending the document by post to the postal address of the Council appointed as a collection agency.

76Service on a person by a collection agency

(1)Any document required to be served on or given to a person by a collection agency under this Act or the regulations may be served on or given to the person by—

(a)delivering the document to the person; or

(b)leaving the document at his or her usual or last known place of residence or business with a person apparently not less than 16 years and apparently residing or employed at that place; or

(c)sending the document by post addressed to the person at his or her last known place of residence or business.

(2)If a document is required to be served on or given to the owner or occupier of any land and his or her name is not known the document may be addressed to "the owner" or "the occupier".

(3)The document may be put up on a conspicuous position on the land if the name and address of the owner are not known and there is no occupier of the land.

(4)If a document required to be served on or given to an owner or occupier of any land by a collection agency is properly served on or given to the owner or occupier of the land the document is binding on every subsequent owner or occupier of the land.

77Evidence of service

A statutory declaration by a person who has served on, or given a document to, a collection agency or on behalf of a collection agency in accordance with this Act stating the manner, place and time the document was served or given is evidence of the document having been served or given.

Subdivision 2—Service on or by the Commissioner

78Service of documents on Commissioner

A document authorised or required to be served on, given to or lodged with the Commissioner for the purposes of this Act may be served, given or lodged—

(a)by delivering it to an office of the Commissioner; or

(b)by post addressed to the Commissioner at an office of the Commissioner; or

(c)by a means indicated by the Commissioner as being an available means of service (such as by facsimile transmission or by delivering it, addressed to the Commissioner, to the facilities of a document exchange); or

(d)by leaving it with a person who has authority to accept documents on the Commissioner's behalf.

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80Service of documents by Commissioner

(1)A document authorised or required to be served on or given to a person by the Commissioner for the purposes of this Act may be served on or given to the person—

(a)personally; or

(b)by leaving it at the last address of the person known to the Commissioner (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(c)by post addressed to the person at the last address of the person known to the Commissioner (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(d)by a means indicated by the person as being an available means of service (such as by facsimile or other electronic transmission or by delivering it, addressed to the person, to the facilities of a document exchange); or

(e)by any means provided for the service of the document by another Act or law.

(2)To avoid doubt, this section applies to the service of any court process in proceedings under Part 4.

(3)If a person (the agent) has actual authority to accept service of a document on behalf of another, the Commissioner may, for the purposes of this Act, serve the document on the agent as if the agent were that other person.

81Service on a person by the Commissioner

(1)For the purposes of this Act, a document must be taken, unless the contrary is proved, to have been served on or given to a person by the Commissioner—

(a)in the case of a delivery in person—at the time the document is delivered;

(b)in the case of posting—7 business days after the day on which the document was posted;

(c)in the case of a facsimile or other electronic transmission—at the time the facsimile or transmission is received.

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Division 4—Miscellaneous

82Obstructing collection agency

A person must not obstruct a collection agency, or a member of staff of Council that has been appointed to be a collection agency, in the performance of anything the collection agency or the member is empowered to do under this Act or regulations made under this Act.

Penalty:60 penalty units.

83Regulations

(1)The Governor in Council may make regulations for or with respect to—

(a)prescribing land classifications for land that may be exempt from assessment for levy purposes;

(b)prescribing conditions to apply to any exemptions prescribed under paragraph (a);

(c)generally prescribing any other matter or thing required or permitted to be prescribed or necessary to be prescribed for the purposes of this Act.

(2)The regulations may—

(a)be of general or limited application; and

(b)differ according to differences in time, place or circumstances; and

(c)provide in a specified case or class of case for the exemption of persons or things or a class of persons or things from any of the provisions of the regulations, whether unconditionally or on specified conditions and either wholly or to such an extent as is specified.

84Supreme Court—Limitation of jurisdiction

(1)It is the intention of sections 5, 12, 15 and 37 to alter or vary section 85 of the Constitution Act 1975.

(2)It is the intention of sections 5, 12, 15 and 37, as they apply on and after the commencement of the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, to alter or vary section 85 of the Constitution Act 1975.

85Transitional provisions—Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025

(1)On and after 1 July 2025—

(a)a reference to the Fire Services Property Levy Act 2012 in any Act (other than the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025) or in any instrument made under any Act or in any other document is taken to be a reference to the Emergency Services and Volunteers Fund Act 2012 so far as it relates to any period on and after that date, unless the context otherwise requires; and

(b)a reference to the fire services property levy in any Act (other than the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025) or in any instrument made under any Act or in any other document is taken to be a reference to the emergency services and volunteers funding levy so far as it relates to any period on and after that date, unless the context otherwise requires.

(2)An exemption in force under section 9A immediately before 1 July 2025 is taken, on and after that date, to be an exemption under section 20A.

(3)An application for an exemption under section 9A that had been made but not determined before 1 July 2025 is taken, on and after that date, to be an application made under section 20A and may be determined accordingly.

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SCHEDULE

Section 15

AVPCC ALLOCATION

Item number	Land use classification	AVPCC
1	Residential	100−108, 110–199, 729, 742
2	Commercial	200–208, 210−299, 656, 657, 669−672, 674, 675, 684, 687−688, 690, 696, 711, 715, 803−811, 814−816, 818−820, 823, 825, 827−828
3	Industrial	300–301, 303–399, 400–499, 600–612, 615−620, 623, 628−637, 639, 643–644, 647−649, 659, 661−664, 666−667, 673, 676−679, 681−683, 685, 689, 691, 693−694, 697−699
4	Primary Production	500−599
5	Public Benefit	621, 622, 626, 627, 640−642, 686, 700–710, 712−714, 716−728, 730−741, 743–799, 800–802, 812–813, 817, 821–822, 824, 826, 829−899, 900−999
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7	Exempt	109, 209, 302, 613−614, 624−625, 638, 645−646, 650−655, 658, 660, 665, 668, 680, 692, 695

Note

An AVPCC that has a decimal place is to be treated as a whole number rounded down to the nearest whole number.

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ENDNOTES

1   General information

See for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information.

Minister's second reading speech—

Legislative Assembly: 30 August 2012

Legislative Council: 13 September 2012

The long title for the Bill for this Act was "A Bill for an Act to impose a fire services property levy on all land in Victoria unless specifically exempted, to provide for collection agencies to collect the fire services property levy, to provide for the Commissioner of State Revenue to receive the fire services property levy and pay it into the Consolidated Fund, to make consequential amendments to the Country Fire Authority Act 1958, the Essential Services Commission Act 2001, the Metropolitan Fire Brigades Act 1958, the Valuation of Land Act 1960 and the Victorian Managed Insurance Authority Act 1996 and for other purposes."

Constitution Act 1975:

Section 85(5) statement:

Legislative Assembly: 30 August 2012

Legislative Council: 13 September 2012

Absolute majorities:

Legislative Assembly: 13 September 2012

Legislative Council: 11 October 2012

The Fire Services Property Levy Act 2012 was assented to on 16 October 2012 and came into operation as follows:

Sections 1–93, 96, 98, 99, 104, 106, 107, and 111–130 on 17 October 2012: section 2(1); sections 97(3) and 105(2) on 31 December 2012: section 2(2); sections 95, 97(1)(2), 102, 105(1), 108, 131 and 132 on 1 July 2013: section 2(3); sections 133–136 on 31 December 2016: section 2(8); ss 101(2), 110(2) on 1 July 2015: s. 2(7).

The title of this Act was changed from the Fire Services Property Levy Act 2012 to the Emergency Services and Volunteers Fund Act 2012 by section 4 of the Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025.

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 Emergency Services and Volunteers Fund Act 2012 by Acts and subordinate instruments.

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Emergency Services and Volunteers Fund Act 2012, No. 58/2012

Assent Date:	16.10.12
Commencement Date:	S. 132 on 1.7.13: s. 2(3); ss 133, 136 on 31.12.16: s. 2(8)
Note:	S. 132(1) repealed Pt 6 Div. 2 (ss 92, 93), Pt 9 (ss 111–130), Pt 10 Div. 1 (s. 131) on 1.7.14; s. 132(2) repealed Pts 7, 8 (ss 94–110), 10 (s. 132) on 1.7.16; s. 133 repealed Pt 6 Div. 1 (ss 85–91) on 31.12.16; s. 136 repealed Pt 11 (ss 133–136) on 31.12.17
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Fire Services Levy Monitor Act 2012, No. 81/2012

Assent Date:	18.12.12
Commencement Date:	S. 114 on 19.12.12: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Tax Laws Amendment (Budget and Other Measures) Act 2013, No. 41/2013

Assent Date:	28.6.13
Commencement Date:	Ss 28–36 on 29.6.13: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Sale of Land Amendment Act 2014, No. 33/2014

Assent Date:	13.5.14
Commencement Date:	S. 11 on 1.10.14: Special Gazette (No. 282) 26.8.14 p. 1
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation Legislation Amendment Act 2014, No. 34/2014

Assent Date:	13.5.14
Commencement Date:	Ss 15–24 on 1.7.14: s. 2(2)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Treasury Legislation and Other Acts Amendment Act 2014, No. 44/2014

Assent Date:	27.6.14
Commencement Date:	S. 33(Sch. item 13) on 30.6.14: s. 2(5)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Statute Law Revision Act 2015, No. 21/2014

Assent Date:	16.6.15
Commencement Date:	S. 3(Sch. 1 item 22) on 1.8.15: s. 2(1)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation and Other Acts Amendment Act 2016, No. 40/2016

Assent Date:	28.6.16
Commencement Date:	S. 13 on 30.6.14: s. 2(2); ss 11, 12 on 1.7.16: s. 2(5)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation Acts Further Amendment Act 2017, No. 67/2017

Assent Date:	19.12.17
Commencement Date:	Ss 7–9 on 20.12.17: s. 2(4)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Oaths and Affirmations Act 2018, No. 6/2018

Assent Date:	27.2.18
Commencement Date:	S. 68(Sch. 2 item 54) on 1.3.19: s. 2(2)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Firefighters' Presumptive Rights Compensation and Fire Services Legislation Amendment (Reform) Act 2019, No. 20 /2019

Assent Date:	2.7.19
Commencement Date:	Ss 173–177 on 1.7.20: Special Gazette (No. 328) 30.6.20 p. 1
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Local Government Act 2020, No. 9/2020

Assent Date:	24.3.20
Commencement Date:	S. 390(Sch. 1 items 40.1, 40.2, 40.7(a)) on 6.4.20; s. 390(Sch. 1 items 40.3, 40.5) on 1.5.20: Special Gazette (No. 150) 24.3.20 p. 1; s. 390(Sch. 1 item 40.7(b)) on 24.10.20: s. 2(3)(f); s. 390(Sch. 1 items 40.4, 40.6) on 1.7.21: s. 2(4)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

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. 54 on 7.9.22: s. 2(2)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation Acts Amendment Act 2023, No. 18 /2023

Assent Date:	27.6.23
Commencement Date:	Ss 23, 24 on 28.6.23: s. 2(3)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023

Assent Date:	12.12.23
Commencement Date:	S. 12A on 13.12.23: s. 2(1)
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

State Taxation Further Amendment Act 2024, No. 50 /2024

Assent Date:	3.12.24
Commencement Date:	S. 95 on 4.12.24: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025

Assent Date:	27.5.25
Commencement Date:	Ss 4–21 on 1.7.25: s. 2
Current State:	This information relates only to the provision/s amending the Emergency Services and Volunteers Fund Act 2012

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3   Explanatory details

No entries at date of publication.