Land Valuation Act 2010 (Qld)

Land Valuation Act 2010

An Act about land values for particular other Acts and related purposes

Chapter 1    Preliminary

1   Short title

This Act may be cited as the Land Valuation Act 2010

2   Commencement

Schedule 1, part 1 commences immediately after the commencement of this section.

3   Definitions

The dictionary in the schedule defines particular words used in this Act.

4   Main purpose of Act

The main purpose of this Act is to provide for how land is to be valued for particular other Acts.

Chapter 2    Valuations

Part 1    Valuations and their purposes

5   Valuer-general to make valuations

(1)The valuer-general must decide the value of land, as provided for under this Act, for the purposes mentioned in section 6.

(2)A decision under subsection (1) about the value of land is a valuation of the land.

Note—

See also the schedule, definition valuation, for the meaning of that term in various contexts.

(3)The types of valuations are—

(a)valuations made under section 72(1) of all lands in a local government area (annual valuations); and

(b)valuations made under part 5 (maintenance valuations).

(4)An annual valuation or maintenance valuation may be issued for any or all of the purposes mentioned in section 6(1).

6   Statutory purposes of valuations

(1)The value of land under a valuation is its value for—

(a)any liability under the Land Tax Act 2010 (the Land Tax Act) for land tax relating to the land; and

Note—

See the Land Tax Act, sections 16 and 17.

(b)the making and levying of rates; and

(c)the calculation of rent under the Land Act 1994 (the Land Act) for a Land Act tenure but only to the extent that Act provides for the value to be so used.

(2)A valuation for the purpose mentioned in subsection (1)(a) is a land tax valuation.

(3)A valuation for the purpose mentioned in subsection (1)(b) is a rating valuation.

(4)A valuation for the purpose mentioned in subsection (1)(c) is a Land Act rental valuation.

(5)If—

(a)another Act refers to the value or rateable value of land; and

(b)a valuation is in effect for the land;

the value or rateable value is that valuation.

Part 2    Valuation methodologies

Division 1 General provisions

7   What is the value of land

The value of land is as follows, as affected by any other relevant provision of this chapter—

(a)for non-rural land—its site value;

(b)for rural land—its unimproved value.

Note—

See, however, chapter 10, part 4, division 1 (Offset for change to particular site values for non-rural land).

8   What is non-rural land

Non-rural land is—

(a)land other than rural land; or

(b)land that is not zoned under a planning scheme.

9   What is rural land

Land is rural land if—

(a)under section 10, it is zoned rural land and it has not, under section 11, ceased to be zoned rural land; or

(b)under section 13 or 14, it has been declared to be rural land.

Division 2 Provisions for rural land

Subdivision 1 Zoned rural land

10   Zoned rural land

(1)An area of land is zoned rural land if more than half the land is zoned as rural land, however called, under a planning scheme.

Note—

For public access to planning schemes under the Planning Act, see chapter 7, part 3 of that Act.

(2)Land zoned as rural-residential land, however called, under a planning scheme is not zoned as rural land.

11   Cessation of zoned rural land

Zoned rural land ceases to be zoned rural land and becomes non-rural land if, under a development approval approving a material change of use, it is used for an urban purpose.

Subdivision 2 Declared rural land on application

12   Applying for declaration

(1)An owner of land may apply to the valuer-general to declare the land to be rural land (a rural land application).

Note—

See also section 110 (Extension of usual objection period because of rural land application).

(2)Also, if the owner has already made a rural land application, the owner can make another only if—

(a)there has been a material change of use under the Planning Act for the land; or

(b)a development approval is granted for the land.

13   Deciding rural land application

(1)The valuer-general must decide a rural land application within 60 days after receiving it.

(2)The valuer-general may declare land as rural land only if the valuer-general is satisfied—

(a)at least 95% of land in the State used for the same purpose is, under section 10, zoned rural land; and

(b)the land’s zoning, under section 10, in a zone other than rural makes a material difference to its value.

(3)For subsection (2)(b), the zoning makes a material difference only if it causes a change in the land’s value of at least 30%.

Note—

See also chapter 5 (Internal and external reviews).

Subdivision 3 Other declared rural land

14   Declaration on valuer-general’s initiative

The valuer-general may, at any time, declare land to be rural land if—

(a)the valuer-general is satisfied as mentioned in section 13(2); or

(b)the land is non-rural land under section 8(b).

Note—

See also chapter 5 (Internal and external reviews).

Division 3 Site value and unimproved value

Subdivision 1 Preliminary

15   What div 3 is about

This division defines the site value and the unimproved value of land.

Note—

The term land includes lots that are stratum or volumetric lots—see the schedule, definition lot.

16   Land taken to be granted in fee simple

For deciding the value of land, all land is taken to be granted in fee simple.

17   What is the land’s expected realisation

(1)The expected realisation of land under a bona fide sale is the capital sum that its unencumbered estate in fee simple might be expected to realise if that estate were negotiated for sale as a bona fide sale.

(2)In this section—

unencumbered means unencumbered by any lease, agreement for lease, mortgage or other charge.

18   What is a bona fide sale

(1)A bona fide sale, for land, is its sale on reasonable terms and conditions that a bona fide seller and buyer would require assuming the following (the bona fide sale tests)—

(a)a willing, but not anxious, buyer and seller;

(b)a reasonable period within which to negotiate the sale;

(c)that the property was reasonably exposed to the market.

(2)For subsection (1), in considering whether terms and conditions are reasonable, regard must be had to—

(a)the land’s location and nature; and

(b)the state of the market for land of the same type.

(3)To remove any doubt, it is declared that if—

(a)there is a sale of the land in question; and

(b)the bona fide sale tests are complied with; and

(c)the terms and conditions of the sale are reasonable having regard to the matters mentioned in subsection (2)(a) and (b);

the sale is a bona fide sale.

(4)In this section—

land in question means land whose value is being decided.

Subdivision 2 Site value of improved land

19   What is the site value of improved land

(1)If land is improved, its site value is its expected realisation under a bona fide sale assuming all non-site improvements for the land had not been made.

(2)However, the land’s site value is affected by any other relevant provisions of this chapter.

20   Weighted bond rate applies

The weighted bond rate must be used to analyse the added value of—

(a)the site improvements and non-site improvements involved in the sale of the land in question; and

(b)the site improvements and non-site improvements involved in any comparable sale of improved land.

21   What is the weighted bond rate

The weighted bond rate is the following interest rate, plus 3%—

(a)the interest calculated at the monthly yield rate published by the Reserve Bank of Australia relating to government bonds for a 10-year period on borrowed funds that have not been repaid;

(b)if there is no monthly yield rate published as mentioned in paragraph (a)—the interest rate prescribed under a regulation.

22   Assumptions for existing uses

(1)This section does not apply for a Land Act rental valuation.

(2)In deciding land’s site value, the following must be assumed (the existing use assumptions)—

(a)the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use) on the valuation day;

(b)improvements may be continued or made to the land to allow it to continue to be used for any existing use.

(3)To remove any doubt, the following are declared for the existing use assumptions—

(a)they do not prevent regard being had under section 17 to any other purpose for which the land might be used;

(b)in deciding the site value, new non-site improvements may be hypothesised instead of non-site improvements actually used for an existing use.

Subdivision 3 Site and non-site improvements

23   What are site improvements

(1)Site improvements, to land, means any of the following done to the land—

(a)clearing vegetation on the land;

(b)picking up and removing stones;

(c)improving soil fertility or soil structure;

(d)if the land was contaminated land as defined under the Environmental Protection Act 1994—works to manage or remedy the contamination;

(e)restoring, rehabilitating or improving its surface by filling, grading or levelling, not being irrigation or conservation works;

(f)reclamation by draining or filling, including retaining walls and other works for the reclamation;

(g)underground drainage;

(h)any other works done to the land necessary to improve or prepare it for development.

(2)However, a thing done as mentioned in subsection (1)—

(a)is a site improvement only to the extent it increases the land’s value; and

(b)ceases to be a site improvement if the benefit was exhausted on the valuation day.

(3)Also, excavating the land for any of the following is not a site improvement—

(a)footings or foundations;

(b)underground building levels.

Example of an underground building level—

an underground car park

(4)In this section—

clearing vegetation on land—

(a)means removing, cutting down, ringbarking, pushing over, poisoning or destroying in any way, including by burning, flooding or draining; but

(b)does not include destroying standing vegetation by stock or lopping a tree.

24   What are non-site improvements

(1)Non-site improvements, to land, means work done, or material used, on the land other than a site improvement.

(2)The work done or material used is a non-site improvement whether or not it adds value to the land.

25   Working out the value of site or non-site improvements

(1)This section applies if, under this division, it is necessary to work out the value of site improvements or non-site improvements (the existing improvements) to or on the land to decide its site value or unimproved value.

(2)The value of the actual improvements is the lesser of the following—

(a)the added value the existing improvements give to the land on the valuation day, regardless of their cost;

(b)the cost that should have reasonably been involved in effecting to or on the land, on the valuation day, improvements of a nature and efficiency equivalent to the existing improvements.

(3)In this section—

added value, of non-site improvements, includes the value of any commercial hotel licence whose value has been included in the land’s value.

Subdivision 4 Unimproved value of improved land

26   What is the unimproved value of improved land

(1)If land is improved, its unimproved value is its expected realisation under a bona fide sale assuming all site improvements and non-site improvements on the land had not been made.

(2)However, the land’s unimproved value is affected by any other relevant provisions of this chapter.

27   Weighted bond rate applies

The weighted bond rate must be used to analyse the added value of—

(a)the site improvements and non-site improvements involved in the sale of the land in question; and

(b)the site improvements and non-site improvements involved in any comparable sale of improved land.

28   Assumptions for existing uses

(1)This section does not apply for a Land Act rental valuation.

(2)In deciding land’s unimproved value, the following must be assumed (the existing use assumptions)—

(a)the land may be used, or may continue to be used, for any purpose for which it was being used, or for which it could be used, (each an existing use) on the valuation day;

(b)improvements may be continued, or made to the land, to allow it to continue to be used for any existing use.

(3)To remove any doubt, the following are declared for the existing use assumptions—

(a)they do not prevent regard being had under section 26 to any other purpose for which the land might be used;

(b)in deciding the unimproved value, new improvements may be hypothesised instead of the site improvements and non-site improvements actually used for an existing use.

Subdivision 5 Value of unimproved land

29   What is the site value and unimproved value of unimproved land

If land is unimproved, both its site value and its unimproved value are its expected realisation under a bona fide sale.

Division 4 Provisions for particular types of land or resources

Subdivision 1 Leases under resource Acts

30   Mining leases

(1)This section applies for deciding the value of land in a mining lease’s area.

(2)If all of the lease’s area is surface area, the value is the lesser of the following—

(a)the value of the surface area;

(b)20 times the yearly rent payable for the lease.

(3)If only part of the lease’s area is surface area (the surface area part), the value is the lesser of the following—

(a)the total of—

(i)the value of the surface area part; and

(ii)30% of the value of the surface area situated directly above the part that does not include surface area;

(b)the total of—

(i)20 times the yearly rent payable for the surface area part; and

(ii)6 times the yearly rent payable for the rest of the lease’s area.

(4)If the lease’s area does not include any surface area, the value is the lesser of the following—

(a)30% of the value of the surface area situated directly above the lease;

(b)6 times the yearly rent payable for the lease.

(5)If, under an Act, part of the land is then valued as a separate parcel because of the parcel’s use—

(a)the separate parcel’s value is the value it would have had other than for subsections (2) to (4); and

(b)the value of the rest of the land (the residue) is the amount that bears, relative to the value of all of the land (the total area), the same proportion that the residue bears to the total area.

(6)For this section, the yearly rent for a part of the lease’s area is the amount that bears, relative to the lease’s total yearly rent, the same proportion that the part’s area bears to the lease’s total area.

(7)In this section—

yearly rent for the lease, means the yearly rent that would have been payable under the Mineral Resources Act 1989 if the lease had been granted on the valuation day.

31   Geothermal, GHG and petroleum leases

(1)The value of land in the area of a geothermal lease, GHG lease or petroleum lease is the lesser of the following—

(a)the value of the surface area of the land;

(b)6 times the yearly rent payable for the lease.

(2)In this section—

yearly rent, for the lease, is the annual rent under the Act under which the lease is granted on the valuation day.

Subdivision 2 Other provisions

32   Easements

(1)In deciding the value of land, the existence and effect of a relevant easement must be considered.

(2)In this section—

relevant easement means an easement, registered under the Land Act or Land Title Act, for which the land is the dominant or servient tenement.

33   Land subject to particular rights

(1)This section applies to land to which any of the following (the right) applies, relates, is in force or to which the land is subject—

(a)a stock grazing permit under—

(i)the Forestry Act, section 35; or

(ii)the repealed National Parks and Wildlife Act 1975, section 33; or

Note—

For the continuing effect of permits under that section, see the Nature Conservation Act 1992, section 183.

(iii)the Nature Conservation Act 1992;

(b)a Land Act tenure;

(c)a lease, licence, permit or permission to occupy granted or issued by the coordinator-general or the Forestry Act chief executive;

(d)a lease, licence or permit from SunWater or a water authority;

(e)a heritage agreement under the Queensland Heritage Act 1992;

(f)a heritage restriction under—

(i)a planning scheme; or

(ii)a temporary local planning instrument or planning scheme policy under the Planning Act; or

(iii)a Commonwealth Act;

(g)a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth).

(2)In deciding the value of the land—

(a)the right must be considered; and

(b)an allowance must be made for any limitation or restriction of use relating to the right.

(3)In making the allowance—

(a)the purpose and conditions of the right must be considered; and

(b)if the right is a lease, the term remaining on the lease is not a limitation or restriction of use relating to the right.

(4)In this section—

SunWater means the entity continued in existence under the Government Owned Corporations Regulation 2004, section 34.

34   Land Act tenures

(1)This section applies for a Land Act rental valuation.

(2)However, this section applies only if, under the conditions of the Land Act tenure, the land may be used other than just as a single dwelling house or for farming.

Note—

If the use is so restricted, see division 5, subdivision 2 (Exclusive use as a single dwelling house or for farming).

(3)If the land is not used for farming, the physical state and condition of the land at the start of the Land Act tenure must be considered in deciding the land’s value.

(4)However, the value must not include any of the following as defined under the Land Act, schedule 6—

(a)improvements on the land;

(b)development works done to the land since the Land Act tenure commenced.

35   Racecourse land

If land includes a racecourse, in deciding its value any restrictions and limitations under its deed of grant or certificate of title must be disregarded.

36   Integrated Resort Act and Sanctuary Cove Act

(1)This section applies for deciding the value of land in—

(a)the site of an approved scheme under the Integrated Resort Act; or

(b)the site under the Sanctuary Cove Act.

(2)For land in a site mentioned in subsection (1)(a), if any part of the land is or may be inundated by water or subject to tidal influence, the land must be valued as if it were not, and never had been, inundated by water or subject to tidal influence.

(3)For land in a site mentioned in subsection (1)(b), if any part of the land or an adjacent site is or may be inundated by water or subject to tidal influence, the land must be valued as if it or the adjacent site were not, and never had been, inundated by water or subject to tidal influence.

37   Exclusion of particular resources

The value of land does not include the value of any of the following on or in the land—

(a)geothermal energy as defined under the Geothermal Energy Act 2010;

(b)GHG storage reservoirs as defined under the Greenhouse Gas Storage Act 2009;

(c)minerals;

(d)petroleum as defined under the Petroleum and Gas (Production and Safety) Act 2004;

(e)timber.

Division 5 Allowances and concessions

Subdivision 1 Deduction for site improvement costs

38   What sdiv 1 is about

This subdivision provides for the granting of a deduction (a site improvement deduction) to particular owners of land for site improvements to their land paid for by them in the previous 12 years.

Note—

See also chapter 9, part 5 (Recording of site improvement deductions).

39   Who may apply

(1)An owner of land may apply to the valuer-general for a site improvement deduction (a deduction application).

(2)Also, if an individual who is the owner of land dies, the individual’s personal representative may make a deduction application for the land.

(3)A deduction application may be made whether or not—

(a)the land is developed land; or

(b)the land previously had buildings on it that have been demolished.

(4)This section applies subject to section 40.

Note—

See also section 280 (Deduction application can not be made if offset applied).

40   Cessation of right to apply

(1)This section provides for when a person loses the right to make, or continue with, a deduction application for land.

(2)If the person ceases to be the owner of the land all of the right is lost.

(3)However, subsection (2) does not apply—

(a)if the cessation is a transmission by death from the person to the person’s personal representative; or

(b)for a transfer from one joint tenant to another; or

(c)for a transfer by right of survivorship.

(4)If the person ceases to be an owner of a part of the land, the right is lost for that part.

(5)In this section, a reference to cessation of ownership includes cessation because of—

(a)for cessation in relation to part of the land—the compulsory acquisition of the part; or

(b)for cessation in relation to all of the land—the compulsory acquisition of all of the land.

(6)For this section, a person does not cease to be the owner of land while the person continues to be, whether jointly or severally, seised or possessed of or entitled to any estate or interest in the land.

41   Making deduction application

(1)A deduction application may be made—

(a)as an objection ground for an objection, in the way provided for under section 113; or

(b)at any other time in the approved form.

(2)In either case, the application must—

(a)state the following—

(i)full details of the site improvements the subject of the application, including the cost of the works for the improvements;

(ii)who carried out the works;

(iii)when the works were finished; and

(b)be accompanied by—

(i)evidence that the applicant paid for the improvements in the last 12 years and when the payment was made; and

(ii)all documents in the applicant’s possession or control relating to the cost of the works for the improvements.

42   Deciding deduction application

(1)The valuer-general must consider a deduction application and decide whether to—

(a)refuse to grant the applicant a site improvement deduction; or

(b)grant the applicant a site improvement deduction for all or part of the site improvements the subject of the deduction application.

(2)However, the valuer-general can not do the following—

(a)if the applicant’s right to make or continue with the application ceases under section 40(2)—decide or continue to decide the application;

(b)if the applicant’s right to make or continue with the deduction application ceases for a part of land—decide or continue to decide the application for that part.

(3)The valuer-general must give the applicant notice of the decision as soon as practicable after making it.

Note—

Under chapter 3, the owner’s right to object to the next valuation includes a right to object to a decision under this section, but not for a decision in relation to any subsequent valuations—see section 113 (Required content of objections).

43   Valuations to which site improvement deduction applies

(1)This section applies if a person who is an owner of land is granted a site improvement deduction for the land.

(2)The amount of the deduction provided for under section 44 must be deducted from—

(a)the relevant valuation; and

(b)subsequent valuations for the land until the earlier of the following happens—

(i)the next annual valuation after the end of 12 years from when all of the costs for the improvements were paid;

(ii)the person ceases to be the owner of all of the land other than because of an event mentioned in section 40.

(3)Also, if the person ceases to be the owner of a part of the land, the amount of the deduction is lost for that part from when a maintenance valuation is made for the cessation.

(4)In this section, a reference to cessation of ownership includes cessation because of a compulsory acquisition of the land.

(5)In this section—

relevant valuation means—

(a)if the deduction application was made as an objection ground—the valuation objected to; or

(b)otherwise—the valuation for which a valuation notice is next to be given to the owner.

44   Amount of site improvement deduction

(1)The amount of the site improvement deduction for a valuation to which it applies is the added value of the site improvements on the valuation day.

(2)However, the added value can not—

(a)be more than the actual cost on the valuation day of carrying out the works for the site improvements; or

(b)include—

(i)interest or professional costs; or

(ii)costs relating to obtaining a development approval or other approval for the works.

Note—

Under chapter 3, the owner’s right to object to a valuation to which the site improvement deduction applies includes a right to object to the decision on a deduction application concerning the land—see section 113 (Required content of objections).

(3)Also, if part of the site improvement deduction is lost under section 43, the added value is reduced proportionately to the change in the land’s area.

Subdivision 2 Exclusive use as a single dwelling house or for farming

45   Application of sdiv 2

(1)This subdivision applies for deciding the value of land used only as a single dwelling house or for farming.

(2)For this section, land is not used only for a single dwelling house or for farming if—

(a)the land is divided into individual lots; and

(b)there is evidence, including advertising or actual sales, of an intention to sell the individual lots.

46   Particular enhancements must be disregarded

(1)In deciding the value, any enhancement in its value because of any of the following for the land must be disregarded—

(a)a subdivision by survey;

(b)a potential use for industrial, subdivisional or any other purposes.

(2)Subsection (1)(b) applies whether or not the potential use is lawful on the valuation day.

47   What is a single dwelling house

(1)A single dwelling house is—

(a)a dwelling used solely for habitation by a single household; or

(b)a building consisting of 2 flats used solely for habitation; or

(c)a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation.

(2)Subsection (1)(a) includes a dwelling used solely for habitation by a single household—

(a)part of which is used or available for use as a furnished room or furnished rooms; or

(b)with a single self-contained flat.

48   What is farming

(1)Farming is the use of land for a farming business if—

(a)the use is the land’s dominant use; and

(b)the conditions under subsections (2) and (3) are complied with.

(2)The business must be carried out for profit on a continuous or repetitive basis.

(3)The business must have a substantial commercial purpose or character shown by at least one of the following—

(a)having an average gross annual return, worked out over a 3-year period, of at least $5,000;

(b)if the business is establishing and harvesting native or non-native forests—having an average anticipated gross annual return, worked out over the period from establishment to harvesting that is usual for the particular species of tree, of at least $5,000;

(c)if the business is maintaining and harvesting native forests—having an average anticipated gross annual return, worked out over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5,000;

(d)having both of the following—

(i)a minimum value of farm improvements or planting of forest or orchard trees of $50,000;

(ii)the appearance of being kept for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees.

(4)In this section—

farm improvements includes appropriate sheds, other structures, facilities, farm plant and land development for the particular farming business but does not include a dwelling or car accommodation.

farming business means—

(a)the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind or forestry; or

(b)another business or industry involving the cultivation of soils, the harvesting of crops or the rearing of livestock.

Subdivision 3 Discounting for subdivided land not yet developed (non-Land Act rental)

49   Application of sdiv 3

(1)This subdivision applies to a parcel (the relevant parcel) if—

(a)the relevant parcel is 1 of the parts into which land has been subdivided; and

(b)the person who subdivided the land is the owner of the relevant parcel; and

(c)the relevant parcel is not developed land.

(2)This subdivision also applies to a parcel (also the relevant parcel) if—

(a)the relevant parcel is 1 of the parts into which land has been reconfigured because of a compulsory acquisition under a law; and

(b)subsection (1) applied to the relevant parcel, as part of a relevant parcel mentioned in subsection (1), immediately before the compulsory acquisition; and

(c)after the reconfiguration, the same person continues to own the part of the land not compulsorily acquired; and

(d)the relevant parcel is not developed land.

(3)Despite subsections (1) and (2), this subdivision does not apply for a Land Act rental valuation.

(4)If subdivision 2 applies to land, this subdivision does not affect the operation of subdivision 2.

50   Discount until parcel developed or ownership changes

(1)This section applies for the making and levying of rates on the relevant parcel for the discounted valuation period.

(2)The local government must discount the value of the relevant parcel by 40%.

(3)In this section—

discounted valuation period, for the relevant parcel, means the period starting when the land of which the parcel was a part was subdivided and ending on the earlier of the following days—

(a)the day on which there is a change in the ownership of the relevant parcel;

(b)the day the relevant parcel becomes developed land.

51   Provisions for when discounted valuation period ends

(1)This section applies for the relevant parcel on and from the day the discounted valuation period under section 50 ends.

(2)For the local government legislation, a change in the relevant parcel’s value is taken to have had effect on that day.

(3)For the making and levying of rates on the relevant parcel on and from that day—

(a)its previous value is its value as discounted under section 50(2); and

(b)its new value is its value without regard to the discount.

Part 3    Land to be included in valuations

Division 1 General provision

52   Valuation generally for each lot

Subject to the other provisions of this part, a separate single valuation must be made for each lot.

Division 2 Declaring separate valuation for part of a lot

53   Valuer-general’s power

(1)The valuer-general may declare that a separate valuation, from the rest of a lot, will be made for a stated part of the lot (a separation declaration).

Note—

See also chapter 5 (Internal and external reviews).

(2)However, a separation declaration may be made only if—

(a)it is possible to lawfully subdivide the stated part from the rest of the lot; and

(b)the valuer-general considers circumstances relating to the value of the part make a separate valuation of it appropriate.

Example of circumstances for subsection (2)(b)—

1A building on the part is occupied separately, or adapted to being occupied separately, from the rest of the lot.

2The part is used, or is suitable to be used, for a purpose different from the purpose for which the rest of the lot is used, or is suitable to be used.

Note—

The effect of the declaration is that the part becomes a parcel itself—see the schedule, definition parcel, paragraph (b).

(3)This section applies to leased land if the lease is—

(a)from any of the following of land leased, by the following, from the State—

(i)a local government;

(ii)a department;

(iii)an entity representing the State; or

(b)from a GOC or rail government entity, of land leased by the GOC or rail government entity from—

(i)the State; or

(ii)a lessee of the State.

(4)Otherwise, this section does not apply to land leased from the State.

(5)The part that is the subject of the declaration is a declared parcel.

(6)To remove any doubt, it is declared that subsection (2)(a) does not require that a subdivision has been sought or made for the stated part.

54   Guidelines for making separation declaration

(1)The valuer-general may make guidelines about the circumstances in which the valuer-general will make a separation declaration.

(2)The guidelines—

(a)must be consistent with section 53; and

(b)are not subordinate legislation.

(3)In deciding whether to make a separation declaration, the valuer-general may consider, but is not bound by, the guidelines.

(4)The valuer-general must keep a copy of the guidelines, as in force from time to time, on the department’s website.

55   Notice and taking of effect of separation declaration

(1)The valuer-general may give notice of a separation declaration for a declared parcel only in a valuation notice for the parcel.

(2)A separation declaration—

(a)has effect and is taken to have always had effect for the valuation; and

(b)continues in effect for the declared parcel until the declaration is repealed.

Example of when a separation declaration might be repealed—

because of a change in circumstances mentioned in the examples for section 53(2) and the subsequent issue of a valuation notice

Division 3 Combined valuations

56   Application of div 3

(1)This division does not apply for a declared parcel or to a parcel the subject of a discount under section 50.

(2)Despite division 4, this division applies to land tax valuations and rating valuations, but not to Land Act rental valuations.

57   Adjoining lots—general

(1)Adjoining lots must be included in the same valuation if—

(a)they are owned by the same person; and

(b)either—

(i)no part of the lots is leased; or

(ii)all of the lots are leased to the same person.

(2)However, subsection (1) applies only if either—

(a)not more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied; or

(b)if more than 1 of the lots has buildings or other structures on it that are adapted to being separately occupied—the lots are being worked as 1 business unit.

(3)In this section—

lease does not include a sublease.

58   Adjoining lots subleased from the State

(1)This section applies if adjoining lots are leased from the State to the same person.

(2)If any of the lots are subleased, the lots must be included in the same valuation.

(3)Subsection (2) applies—

(a)whether or not the subleases are to the same person; but

(b)subject to section 62.

59   Non-adjoining farming lots

Lots that do not join each other must be included in the same valuation if—

(a)the lots are worked as 1 business unit and used only for farming; and

(b)the lots are owned by the same person; and

(c)if the lots are leased—they are all leased to the same person.

Division 4 Separate valuations

60   Application of div 4

This division applies if, other than for this division, 1 valuation must be made for an area (the designated area) consisting of just 1 parcel, or of 1 or more parcels.

61   Lots separately leased

(1)Subsection (2) applies if—

(a)the designated area consists of lots all of which are owned by the same person; but

(b)1 or more of the lots are leased by the owner to 1 or more other persons.

(2)Subject to division 3, there must be separate valuations for each of the lots leased.

62   Part of area subleased from particular governmental entities

(1)This section applies if the designated area is leased—

(a)from the State by—

(i)a department or an entity representing the State; or

(ii)a local government; or

(b)by a GOC or rail government entity from—

(i)the State; or

(ii)a lessee of the State.

(2)There must be separate valuations for each part of the designated area subleased to someone else.

63   Non-adjoining lots, separately owned lots and lots separated by a public road

There must be different valuations of each parcel within the designated area if they—

(a)do not adjoin; or

(b)are separated by a public road and able to be lawfully subdivided; or

(c)are separately owned.

64   Area crossing different local government areas

(1)If the designated area is partly in 1 local government area and partly in another—

(a)the designated area must be valued; and

(b)the amount of the valuation must be apportioned between the parts; and

(c)the apportioned amount for the part in the local government area for which the valuation is being made is the valuation for that part.

(2)Subsection (1) applies as well as sections 65 to 67.

65   Area crossing categories in same local government area

(1)This section applies if all or part of the designated area is in 1 local government area, but—

(a)it is partly in 1 category and partly in another; and

(b)the amount of the general rate made and levied for the rateable land in each category is not the same.

(2)For a designated area mentioned in subsection (1)—

(a)the designated area must be valued; and

(b)the amount of the valuation must be apportioned between the parts; and

(c)the apportioned amount for each part is the valuation for that part.

(3)In this section—

category, for a local government area, means a category of rateable land decided by the local government for the area for levying a differential general rate.

66   Area only partly rateable land

If only part of the designated area is rateable land—

(a)the designated area must be valued; and

(b)the amount of the valuation must be apportioned between the parts; and

(c)the apportioned amount for the part that is rateable land is the valuation for that part.

67   Land Act rental valuation or Land tax valuation

(1)If the designated area is being valued for a Land Act rental valuation or a Land Tax valuation, there must be a separate valuation of any part of the area that is being so valued.

(2)A Land Act rental valuation must be for all of the land in the Land Act tenure, even if separate valuations of parts of the land are made for another purpose.

Division 5 Miscellaneous provisions

68   Areas subject to mining lease application

The valuer-general may make a separate valuation of land the subject of a mining lease application if, under the Mineral Resources Act 1989, the applicant may enter the land.

69   Community titles schemes

(1)The valuer-general must not value lots in a community titles scheme separately but must instead value the scheme land for the scheme—

(a)as an undivided whole; and

(b)as if it were owned by a single owner.

(2)For the valuation, and objection and appeal against the valuation, the body corporate for the community titles scheme is taken to be the scheme land’s owner.

(3)The body corporate must be shown in the valuation as the scheme land’s owner.

(4)In this section—

body corporate, for a community titles scheme, means the body corporate under the BCCM Act for the scheme.

scheme land, for a community titles scheme, means scheme land under the BCCM Act for the scheme.

70   Approved scheme land under Integrated Resort Act

(1)The valuer-general may value the land consisting of the following parts in the site of an approved scheme as if each part were a single lot—

(a)the lots on a building unit plan;

(b)the lots on a group titles plan;

(c)the lots within a precinct;

(d)the lot or lots consisting of a primary or secondary thoroughfare;

(e)a future development area.

(2)Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Integrated Resort Act.

71   Sanctuary Cove Resort site

(1)The valuer-general may value the land consisting of the following parts of the site as if each part were a single lot—

(a)the lots on a building unit plan;

(b)the lots on a group titles plan;

(c)the lot or lots comprising a primary or secondary thoroughfare;

(d)the lot or lots within a zone.

(2)Terms mentioned in subsection (1) and not defined under this Act have the same meanings they have under the Sanctuary Cove Act.

Part 4    Annual valuations

Division 1 General provisions

72   General duty to make annual valuations

(1)The valuer-general must—

(a)make an annual valuation of all land in a local government area; and

(b)fix a valuation day for each annual valuation.

(2)If a valuation is required for more than 1 statutory purpose, an annual valuation must be made for each of them.

(3)Subsection (4) applies if the valuer-general—

(a)has made an annual valuation for a local government area; but

(b)has omitted to make a valuation of particular land in the area.

(4)Despite the omission, the valuer-general is taken to have made an annual valuation for all of the area.

Note—

See also section 81 (Valuation of land omitted from annual valuation).

(5)Subsection (1) is subject to section 74.

73   Effect if annual valuation not made

(1)This section applies if an annual valuation is not made for a local government area as required under section 72(1).

(2)The last preceding annual valuation for the local government area continues in effect until the next annual valuation for the area takes effect.

74   Exceptions to annual valuation requirement

(1)The valuer-general need not make an annual valuation of land in a local government area if the valuer-general considers it is not possible to do so because of unusual circumstances.

(2)The valuer-general may decide not to make an annual valuation of land in a local government area after considering—

(a)a market survey report for the area; and

(b)the results of consultation with the local government for the area, and appropriate local groups and industry groups.

Example of local group—

the local Chamber of Commerce

Examples of industry groups—

AgForce, Queensland Industrial Union of Employers and Queensland Canegrowers Organisation Limited

(3)In this section—

market survey report, for a local government area, means a report to the valuer-general giving—

(a)details of sales of land, including sales of land outside the area, since the last annual valuation was made; and

(b)the probable impact of the sales on the value of land in the area if an annual valuation were to be made.

75   Duration of annual valuation

(1)An annual valuation takes effect from the next 30 June after its making.

(2)An annual valuation continues in effect until the next annual valuation of the land takes effect.

(3)However, the effect of an annual valuation is subject to—

(a)any maintenance valuation for the annual valuation; and

(b)an objection decision affecting the valuation; and

(c)an amendment of the valuation because of a valuation appeal or further appeal, or an appeal response amendment.

(4)Subsection (5) applies if—

(a)the value of land is changed by the loss, under a water entitlement notice, of a water licence the value of which formed part of the land’s value; and

(b)the loss happened during the period of 1 year before an annual valuation of the land would otherwise have had effect under subsection (1).

(5)The effect of the loss is not to be reflected in the valuation of the land until the next 30 June after the annual valuation became effective under subsection (1).

Division 2 Access to information about annual valuations

76   Unprotected valuation roll information to be available for inspection

(1)The valuer-general must make unprotected valuation roll information about an annual valuation publicly available at the places and in the form the valuer-general considers appropriate.

(2)The information—

(a)may be made available at any time after the valuation day; but

(b)must be made available at least 3 months before the 30 June on which the valuation is to take effect.

(3)However, a failure to comply with subsection (2)(b) does not affect the validity of the valuation or its day of effect.

(4)This section does not apply to a Land Tax valuation or a Land Act rental valuation.

77   Time and place for inspection

(1)Unprotected valuation roll information must be available for public inspection, without fee, as follows—

(a)if it is made available at a local government’s office—when that office is open for the transaction of public business;

(b)if it is made available at another place—at the times stated in the public notice.

(2)The information must be made available for at least 60 days from the day stated for that purpose under a public notice under section 78(1).

Division 3 Notices about annual valuations

78   Public notice

(1)The valuer-general must, after making an annual valuation, give a public notice stating the following—

(a)that the valuation has been made;

(b)that unprotected valuation roll information about the valuation will be available for inspection by anyone, without fee, for a stated period;

(c)when the stated period starts and ends;

(d)where the information may be inspected.

(2)The stated period can not be less than 60 days.

(3)As well as giving the public notice, the valuer-general may advertise the information’s availability in any other way the valuer-general considers appropriate.

(4)Subsection (1)(b) does not apply to a Land Tax valuation or a Land Act rental valuation.

79   Valuation notice to owner

(1)After making an annual valuation of land, the valuer-general must give the owner of the land a notice of the annual valuation.

(2)The notice must be given as soon as practicable, but no later than 31 March in the year in which the annual valuation is to take effect.

(3)For subsection (2), notice of valuations for different statutory purposes may be combined in the 1 document if the valuer-general considers it appropriate.

80   Requirements for valuation notice

A valuation notice for an annual valuation must be in the approved form and state all of the following—

(a)the valuation;

(b)whether the valuation is the site value or the unimproved value;

(c)the valuation day;

(d)the day of issue of the notice;

(e)the day of effect of the valuation;

(f)if the owner was granted a site improvement deduction for the land—the amount of the site improvement deduction decided;

(g)that the owner may object to the valuation within 60 days after the day of issue;

(h)how an objection may be made.

Part 5    Maintenance valuations

Division 1 New maintenance valuations

81   Valuation of land omitted from annual valuation

(1)This section applies if the valuer-general has made an annual valuation for a local government area but has omitted to make a valuation for particular land in the area.

(2)If the omission comes to the valuer-general’s knowledge, the valuer-general must make a valuation of the land.

(3)The valuation day for the valuation must be the same valuation day as the valuations for the rest of the land in the area.

(4)The valuation has effect from the day of effect of the annual valuation from which it was omitted.

82   Valuation on inclusion of land not previously in a local government area

(1)This section applies if lands not previously in a local government area are joined to a local government area.

(2)The valuer-general must, as soon as practicable, make a valuation of the lands.

(3)The valuation—

(a)must be for the same valuation day as the current valuations of all lands in the local government area; and

(b)is taken to have had effect from the day the joinder happened; and

(c)continues in effect, subject to any maintenance valuation, for the rest of the period for which the current valuations have effect.

83   Valuation of land becoming subject to rates, Land Act rental or land tax

(1)The valuer-general may make a valuation of any of the following land (relevant land)—

(a)land, not currently the subject of a rating valuation, for which rates may be levied;

(b)land, not currently the subject of a Land Act rental valuation, that has become subject to Land Act rental;

(c)land, not currently the subject of a Land Tax valuation, that has become subject to land tax.

(2)The valuation has effect from the following day—

(a)if the land became relevant land before the period starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect in the local government area in which the land is situated—the day that period started;

(b)if the land became relevant land during that period—the day it became relevant land.

(3)However, for subsection (2)(a), if the period starts on a day on which an annual valuation for the local government area in which the land is situated did not come into effect, the valuation has effect from the later of the following—

(a)the first day before that day on which an annual valuation for the land came into effect;

(b)the day the land became relevant land.

Division 2 Amending valuations

Subdivision 1 General provisions

84   What div 2 is about

This division provides for the circumstances in which a valuation may be made to amend another valuation.

85   Amending period

(1)The valuer-general may amend an annual valuation before it comes into effect.

(2)An amendment under subsection (1) does not alter the valuation’s day of effect.

(3)The valuer-general may amend any valuation of land at any time during the period—

(a)starting 3 years immediately before, and continuing since, the day of effect of the latest annual valuation that has come into effect for the land; and

(b)ending on the day the valuer-general is amending the valuation.

(4)However, if the period started on a day on which a valuation for the land did not come into effect, the period—

(a)starts on the first day before that day on which an annual valuation for the land came into effect; and

(b)ends on the day the valuer-general is amending the valuation.

Example for subsections (3) and (4)—

The valuer-general is amending the valuation for parcel A on 30 May 2016. Annual valuations for parcel A came into effect on 30 June 2011, 2013, 2014 and 2015, but not on 30 June 2012.
Maintenance valuations for parcel A came into effect on 1 March and 1 May 2016. A maintenance valuation may be issued for any of the valuations.

86   Fixing day of effect of amending valuation

(1)The valuer-general must fix the day of effect of an amending valuation.

(2)If the amendment is because of the registration of a plan of subdivision, the day of effect must be the day the relevant plan of subdivision was lodged with the land registrar.

Note—

See section 87 (Separate valuations) and the schedule, definition subdivide.

(3)Otherwise, the day of effect must be the later of the following—

(a)the day the amending period started;

(b)the day the event that caused the valuation to require amendment happened.

(4)In this section—

amending period means the period under section 85 during which the amendment to the valuation can have effect.

Subdivision 2 General types of amendment

87   Separate valuations

A valuation may be amended to provide separate valuations if—

(a)under part 3, division 2, the valuer-general declares that a separate valuation for a part of a lot will be made; or

(b)under part 3, division 4, separate valuations must be made for parts of a designated area; or

(c)the land is subdivided.

88   Adjoining parcels in same valuation

A valuation for 2 or more adjoining parcels may be amended if 1 or more of the parcels is sold.

89   Public work, service or undertaking

A valuation may be amended if—

(a)a public work, service or undertaking is provided for the land; and

(b)the valuer-general considers the work, service or undertaking has changed the land’s value.

90   Damage from adverse natural cause

(1)A valuation may be amended if—

(a)because of flood, cyclone or some other adverse natural cause over which the owner had no control, the land has been permanently damaged; and

(b)the valuer-general considers the damage has changed the land’s value.

(2)However, an amendment may be made under subsection (1) only if the owner of the land applies to the valuer-general within 6 months after the permanent damage happens.

Note—

See also chapter 5 (Internal and external reviews).

(3)The application must be written.

91   Loss or acquisition of right relating to land

(1)A valuation may be amended if the land’s value has been changed by the loss or acquisition of a right relating to the land.

(2)However, if the right is a water licence under a water entitlement notice, the amendment can not be made until the 30 June that is at least 1 year after the notice has effect.

(3)In this section—

right includes licence and privilege.

92   Change of exclusive use as single dwelling house or for farming

A valuation may be amended if—

(a)the valuation was on the basis that the land was used only as a single dwelling house or for farming; and

(b)the land has ceased to be used for either of those purposes; and

(c)the valuer-general considers, having regard to section 46, the cessation and the current use have caused a change to the land’s value.

93   Change of other exclusive use

A valuation may be amended if—

(a)the valuation was on the basis that the land was used for a purpose other than as a single dwelling house or for farming; and

(b)the land has ceased to be used for that purpose; and

(c)the land is now used as a single dwelling house or for farming; and

(d)the valuer-general considers, having regard to section 46, the cessation and the current use have caused a change to the land’s value.

Note—

See section 46(1)(b) (Particular enhancements must be disregarded).

94   Amendment for uniformity with comparable parcels

(1)A valuation may be amended if the valuer-general considers the amendment is necessary or desirable to achieve or preserve uniformity of values between the valuation and valuations of other comparable parcels.

(2)If the amendment reduces the amount of the valuation, the reduction is a comparable valuation reduction of the valuation amended.

95   General power to correct error or omission

(1)A valuation may be amended if the valuer-general considers it is affected by an error or omission that it is necessary to correct.

(2)Subsection (1) does not apply for correcting an error of law or mistake of fact that may be corrected under subdivision 3.

96   Change to planning scheme, local law or local government decision

A valuation may be amended if the valuer-general considers any of the following has changed the land’s value—

(a)the implementation of a planning scheme, a change to the land use and development under a planning scheme or an amendment of a planning scheme;

(b)the application of a local law affecting the use or development of land;

(c)any other action or decision of the local government affecting the use or development of land.

97   Combining valuations

(1)Two or more valuations may be amended by combining them into 1 valuation if the valuations are of lots that could, under part 3, division 3, be included in 1 valuation.

(2)The combined valuation is taken to be an amendment of the valuations, whether or not it is the same as, or different from, the sum of the valuations.

98   Particular changes in Land Act tenure

A Land Act rental valuation and the rating valuation of the same land may be amended if the purpose, conditions or area of the Land Act tenure changes.

99   Land becomes subject to native title determination

A valuation may be amended if the land becomes the subject of a determination of native title or an indigenous land use agreement under the Native Title Act 1993 (Cwlth).

100   Land ceasing to be land for which a valuation is required

A valuation for land may be amended if part of the land ceases to be land for which a valuation is required.

Subdivision 3 Amendments because of objection or appeal result

101   Amendment because of objection or appeal against valuation of same land

(1)This subdivision applies if all of the following happen—

(a)a valuation (the first valuation) of land is made;

(b)the first valuation is objected to, or there is a valuation appeal against the objection;

(c)before the objection decision is made or the appeal ends, another valuation (the later valuation) is made of all or part of the land;

(d)the outcome of the objection or appeal is that the first valuation is amended because of an error of law or mistake of fact (the defect) affecting the first valuation.

(2)The later valuation must be amended if the valuer-general considers—

(a)it is also affected by the defect; and

(b)the amendment is necessary to fix the defect.

Subdivision 4 Amendments for local government area changes

102   Valuation on local government area change

(1)This section applies if, after the making of annual valuations for a local government area (the relevant area)—

(a)the relevant area is abolished and all or part of the area (the affected land) is joined to another local government area (the other area); or

(b)part of the relevant area (also the affected land) is excluded from the relevant area and included in another local government area (also the other area).

(2)The valuer-general must, as soon as practicable, amend the annual valuations of the affected land.

(3)The amended valuation—

(a)must be for the same valuation day as the current valuations for all lands in the other area; and

(b)is taken to have had effect from the day the joinder or inclusion happened; and

(c)continues in effect subject to any other maintenance valuation, for the rest of the period for which the current valuations have effect.

Division 3 Notice of maintenance valuations

103   Notice requirement

(1)The valuer-general must give the owner notice of the maintenance valuation.

(2)The notice may be given at any time after the valuation is made.

104   Requirements for valuation notice

A notice of a maintenance valuation must—

(a)be in the approved form; and

(b)state the matters mentioned in section 80(a) to (f); and

(c)if the valuation is not a comparable valuation reduction—state the matters mentioned in section 80(g) and (h).

Chapter 3    Objections to valuations

Part 1    Making objections

Division 1 Objection right

105   Right to object

(1)An owner may object to a valuation of the owner’s land.

(2)However, subsection (3) applies if an owner has objected to a valuation for a particular statutory purpose (the first valuation).

(3)The owner can object to a valuation of the same land for a different statutory purpose (the second valuation) only if the amount of the first valuation is different from the amount of the second valuation.

(4)Subject to subsections (2) and (3), only 1 objection may be made to the same valuation.

(5)A right to object to a valuation includes a right to object to a decision about a deduction application concerning the land.

(6)This section does not apply to a valuation amended under chapter 4, part 3.

106   New owners

(1)This section applies if—

(a)a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner); and

(b)someone else (the new owner) later becomes the owner of the land; and

(c)the new owner has given an ownership change notice for the change of ownership of the land.

(2)The new owner—

(a)is taken to have received the valuation notice when it was issued to the former owner; and

(b)does not have the right to be issued with a fresh valuation notice for the land.

(3)If the former owner has not already objected (an existing objection), the new owner may object, subject to section 108.

(4)If there is an existing objection—

(a)the process under this part for objections (the objection process) applies to the new owner; and

(b)the new owner becomes the objector and may carry on the objection in the new owner’s name; and

(c)any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.

107   When objection for 1 statutory purpose can be used for another

(1)This section applies if an owner is given a valuation notice or notices for more than 1 statutory purpose for the same land and the same amount.

(2)An objection to 1 of the valuations is taken to be an objection to each of them.

108   Objection can be made only under this part

To remove any doubt, it is declared that—

(a)an owner can not make, and the valuer-general can not accept, an objection other than as provided for under this part; and

(b)a decision or conduct leading up to or forming part of the process for making a valuation is subject to objection or question only as part of an objection.

Division 2 Period for objection

109   Usual objection period

(1)An objection can be made only if—

(a)it is given to the valuer-general within 60 days after the day of issue (the usual objection period); and

(b)it is properly made.

(2)The requirement to object within the usual objection period is subject to sections 110 and 111.

(3)The requirement for an objection to be properly made is subject to sections 116 and 144.

110   Extension of usual objection period because of rural land application

If, under section 12, an owner makes a rural land application for land, the usual objection period is extended to 60 days after the latest of the following—

(a)the valuer-general decides the rural land application;

(b)the ending of any appeal against the decision on the rural land application.

111   Late objections

(1)This section applies if—

(a)an owner objects after the usual objection period has ended but before the first anniversary of the start of that period; and

(b)either—

(i)the initial assessment decision for the objection is that it is properly made; or

(ii)under section 116, the objection is amended so that it is properly made.

(2)This section applies even if someone other than the objector later becomes the owner of the land.

Note—

See section 106.

(3)The valuer-general must accept the objection if satisfied it was not made within the usual objection period because of—

(a)the owner’s mental or physical incapacity; or

(b)an extreme circumstance; or

(c)an extraordinary emergency; or

(d)another reason the valuer-general considers satisfactory in the circumstances.

Note—

See also chapter 5 (Internal and external reviews).

(4)The valuer-general may—

(a)at the same time, make the initial assessment decision and decide whether or not to accept the objection; or

(b)make the initial assessment decision first and, in the notice of that decision or the correction notice for that decision, seek more information from the objector about why the valuer-general should be satisfied as mentioned in subsection (3).

(5)If the objection is accepted, the objection process applies to it as if it had been made within the usual objection period.

(6)To remove any doubt, it is declared that the valuer-general can not accept the objection if any or all of the following apply—

(a)when it was made, it was not properly made and it has not, under section 116, been amended so that it is properly made;

(b)it was made after the anniversary of the start of the usual objection period;

(c)the valuer-general is not satisfied as mentioned in subsection (3).

(7)In this section—

usual objection period includes the usual objection period as extended under section 110.

Division 3 Properly made objections

112   What is a properly made objection

(1)An objection is properly made only if—

(a)it is in the approved form; and

(b)it relates to only 1 valuation, unless section 107 applies; and

(c)either—

(i)it is signed by the objector; or

(ii)it is signed by an agent or representative of the objector, for the objector, and it is accompanied by the objector’s written consent to the objection; and

(d)it complies with all of the requirements under section 113; and

(e)it is accompanied by the fee prescribed under a regulation.

(2)The approved form must state—

(a)the matters the valuer-general considers appropriate about the objection process, including, for example, about objections that are not properly made; and

(b)that the valuer-general can not consider or decide an objection that is not properly made.

(3)An objection that does not comply, in relation to at least 1 of the objection grounds, with the requirement under section 113(1)(e) to give information for each objection ground (the ground requirement), is not properly made.

(4)An objection that complies with the ground requirement for 1 or more, but not all, objection grounds is properly made.

Note—

See also section 118 (Failure to correct not properly made objection).

(5)An objection mentioned in subsection (4) is one that only partially complies with the ground requirement.

(6)A ground for which the ground requirement has not been complied with is a noncompliant ground.

113   Required content of objections

(1)An objection must state all of the following—

(a)the objector’s address for service of any notices concerning the objection;

Note—

See also section 153(2) (Address for service for objections).

(b)information that identifies the land, including, for example, its property identification number, real property description or property address shown on the valuation notice;

(c)if the valuation is more than the relevant amount—the valuation sought;

(d)the grounds of objection to the valuation (each an objection ground for the valuation);

(e)the information the objector seeks to rely on to establish each objection ground;

(f)if an objection ground concerns the comparability of the sale of any other land—

(i)details of the sale; and

(ii)the reasons why the objector contends the sale is comparable to the valuation of the objector’s land; and

(iii)the basis of comparison between the objector’s land and the land the subject of the sale.

(2)Also, if an objection ground—

(a)is a deduction application or about a decision on a deduction application concerning the land; or

(b)concerns a claim for a higher site improvement deduction than that stated in the valuation notice;

      the objection must—

(c)state the amount the objector claims; and

(d)state the matters mentioned in section 41(2)(a); and

(e)be accompanied by the documents mentioned in section 41(2)(b).

(3)If, under section 86, a day of effect is fixed for a maintenance valuation, an objection ground may be that some other stated day is more appropriate.

(4)The following may, but need not necessarily, include expert opinion evidence—

(a)information relied on to establish an objection ground;

(b)reasons or a basis mentioned in subsection (1)(f).

(5)An objection ground can not be made concerning a claim for a site improvement deduction for the land if the owner has already made a deduction application for the same site improvements for a previous valuation.

(6)In this section—

property identification number, for the land, means its property identification number on the valuation roll.

relevant amount means—

(a)if an amount of more than $750,000 has been prescribed under a regulation—the prescribed amount; or

(b)otherwise—$750,000.

Part 2    Initial assessment of objections for defects

Division 1 Assessment and notice of decision

114   Initial assessment

(1)The valuer-general must consider each objection and decide (the initial assessment decision) whether or not—

(a)the objection is properly made; and

(b)if it is properly made—it only partially complies with the ground requirement.

Note—

See also chapter 5 (Internal and external reviews).

(2)An objection is defective if the initial assessment decision for the objection is that it—

(a)is not properly made; or

(b)only partially complies with the ground requirement.

115   Notice of decision if no defect

If the initial assessment decision for an objection is that it is not defective, the valuer-general may, but need not, give the objector notice of the decision.

116   Correction notice if objection defective

(1)This section applies if the initial assessment decision for an objection is that it is defective.

(2)The valuer-general must give the objector a notice (a correction notice) that—

(a)states all of the following—

(i)the day the valuer-general issued the correction notice;

(ii)the initial assessment decision;

(iii)the relevant defect;

(iv)that the objector must, within 28 days after the day the notice was issued, appropriately amend the objection; and

Note—

For the power to amend, see section 144 (Amendment in response to correction notice).

(b)includes a copy of division 2.

(3)In this section—

appropriately amend, the objection, means to amend the objection—

(a)if the initial assessment decision for the objection is that it is defective because it is not properly made—so that it is properly made; or

(b)if the initial assessment decision for the objection is that it is defective because it only partially complies with the ground requirement—

(i)to remove all noncompliant grounds; or

(ii)so that the ground requirement is complied with for all noncompliant grounds.

relevant defect means—

(a)the aspects of the objection that the valuer-general considers cause the defect; or

(b)if the ground requirement has not been complied with for an objection ground—that the objection states no particulars of the ground.

Division 2 Consequence of noncompliance with correction notice

117   Application of div 2

This division applies for an objection if—

(a)the objector is given a correction notice for the objection; and

(b)the valuer-general decides the objector has not complied with the correction notice.

Note—

See also chapter 5 (Internal and external reviews).

118   Failure to correct not properly made objection

If the initial assessment decision was that the objection is not properly made, it is taken not to be, and never to have been, properly made.

119   Notice of consequence

(1)The valuer-general must, within 28 days after the valuer-general makes the decision under section 117(b), give the objector notice of the consequence, under this part, of noncompliance with the correction notice.

(2)A failure to comply with subsection (1) does not limit or otherwise affect the operation of this part.

Part 3    Conferences about properly made objections

Division 1 Preliminary

120   What pt 3 is about

(1)This part provides for the holding of conferences about properly made objections (an objection conference).

(2)An objection conference’s purposes are to—

(a)encourage the settlement of disputes about the objection by facilitating and helping the conduct of negotiations between the parties; and

(b)promote between the parties an open exchange of information relevant to any dispute; and

(c)give the parties information, relevant to the dispute, about the operation of this Act; and

(d)help in the settlement of the dispute in any other way.

Division 2 When objection conference may or must be held

121   Conditions for holding conference

An objection conference can not be held for an objection if the objection—

(a)is not properly made; or

(b)has been decided by the valuer-general.

122   Conference by agreement

If a valuation is not more than the following, the valuer-general and the objector may agree to participate in an objection conference—

(a)if an amount of more than $5m has been prescribed under a regulation—the prescribed amount;

(b)otherwise—$5m.

123   When conference is required

(1)If a valuation is more than the amount mentioned in subsection (2), the valuer-general must—

(a)offer, to the objector, to participate in an objection conference; and

(b)if the objector accepts the offer—participate in the objection conference.

(2)For subsection (1) the amount is—

(a)if an amount of more than $5m has been prescribed under a regulation—the prescribed amount; or

(b)otherwise—$5m.

(3)The offer may be verbal or by notice.

Division 3 Preliminary steps for required conference

Subdivision 1 Preliminary

124   Application of div 3

This division applies only if, under section 123, an objector has accepted an offer by the valuer-general to participate in an objection conference.

Subdivision 2 Chairperson

125   Appointment of chairperson

(1)The valuer-general must appoint an independent chairperson for the objection conference.

(2)Before making the appointment, the valuer-general must consult with the Australian Property Institute about the proposed appointment.

(3)Subject to subsections (1) and (2), a chairperson—

(a)may be appointed—

(i)generally; or

(ii)for a particular local government area or areas; or

(iii)for part of a local government area; or

(iv)for a particular objection conference; and

(b)may be appointed for the period of the conference or conferences decided by the valuer-general; and

(c)is paid the remuneration and allowances and appointed on the terms decided by the valuer-general.

126   Chairperson’s functions

The chairperson’s functions are—

(a)subject to section 127, to arrange the objection conference; and

(b)to encourage a full exchange of opinion between the parties, including a full disclosure of information relating to the objection; and

(c)to make recommendations to either party about matters raised at the conference.

127   Disclosure by parties before conference held

(1)The chairperson must give the parties a notice requiring them to give the chairperson, within 14 days after the notice is given, copies of all documents they have in their possession relevant to the valuation (the disclosure obligation).

(2)If the chairperson is satisfied all parties have complied with the disclosure obligation, the chairperson must—

(a)give copies of the documents given by a party to the other party; and

(b)arrange the objection conference.

(3)If the chairperson is not satisfied both parties have complied with the disclosure obligation—

(a)the objection conference must not be held; or

(b)if the conference has started, the chairperson may end the objection conference; or

(c)the chairperson may give the party who has not complied with the obligation (the noncompliant party) a further period of not more than 14 days to comply with the requirement.

(4)However, the chairperson may give a further period only if the chairperson considers it is reasonably likely that the noncompliant party will comply with the disclosure obligation within that period.

Subdivision 3 Holding objection conference

128   Conduct of conference

(1)The objection conference must be conducted—

(a)in the way the chairperson considers appropriate; and

(b)as quickly and with as little formality and technicality as possible.

(2)The chairperson may, for the purpose of the conference—

(a)accept any document from anyone; and

(b)distribute any document to anyone.

(3)The chairperson may adjourn or end the conference at any time.

129   Attendance and representation

(1)A person who is not a party may attend and take part in the objection conference if the chairperson is satisfied the person may help to resolve a dispute relating to the objection.

(2)A party may use an interpreter in the objection conference.

(3)A party may, with the chairperson’s approval, be represented by an agent or other representative at the objection conference.

(4)The approval—

(a)can be given only if the chairperson is satisfied the agent or other representative is needed to help the objection process; and

(b)may be given without conditions or on the conditions the chairperson considers reasonable to ensure the other party is not unfairly disadvantaged by the representation.

(5)If the approval is given on conditions, the representation is subject to the agent or other representative complying with the conditions.

Division 4 Miscellaneous provisions

130   Grounds not limited at conference

An objection conference is not limited to the objection grounds.

131   Evidence

Evidence of anything said or done about an objection in an objection conference is inadmissible in any proceeding.

131A   Immunity from civil liability

(1)A chairperson for an objection conference is not civilly liable to someone for an act done, or omission made, honestly and without negligence under this Act.

(2)If subsection (1) prevents a civil liability attaching to a chairperson, the liability instead attaches to the State.

Part 4    Further information

Division 1 When objector may give further information

132   Response to valuer-general’s invitation

(1)This section applies for an objection whether or not an objection conference has been held for it.

(2)The valuer-general may invite the objector to give the valuer-general further written information (the invited information)—

(a)that supports the objection grounds; or

(b)to clarify the objection grounds or anything else stated in the objection.

(3)The invitation must—

(a)be by notice to the objector’s address for service stated in the objection; and

(b)state the day the valuer-general issued the invitation.

(4)The invited information may be given only within the following period—

(a)generally—the period that ends 28 days after the day the valuer-general issued the invitation (the usual period);

(b)if, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.

Notes—

1The giving, under this part, of further information does not, of itself, change the objection. For how and when an objection can be amended, see part 5.

2Particular amendments relating to the giving of the further information can be made only when the further information is given—see section 145(2) (Other permitted amendments).

133   Giving information within 28 days after objection conference

If an objection conference has been held for an objection, the objector may, within 28 days after the conference ends, give the valuer-general further written information that—

(a)supports the objection grounds; or

(b)raises a proposed new objection ground; or

(c)relates to another matter raised at the conference.

134   Use of further information given

Further information given under this division about an objection—

(a)may be considered by the valuer-general in deciding the objection; and

(b)is admissible in any proceeding concerning the objection.

Division 2 When objector must give further information

135   Application of div 2

(1)This division applies if—

(a)the valuer-general considers further information, other than information the subject of legal professional privilege—

(i)is likely to be in the objector’s custody, possession or power; and

(ii)will likely be relevant to the deciding of an objection; and

Examples of possible further information—

any of the following about the objector’s land or other land—

•a valuation report (improved or unimproved)

•a town planning report

•a record of discussions with purchasers, vendors or agents

•information about a stated type of cost associated with a development of the objector’s land or other land

(b)the valuation objected against is more than the following amount—

(i)if an amount of more than $5m has been prescribed under a regulation—the prescribed amount;

(ii)otherwise—$5m.

(2)This division applies—

(a)whether or not—

(i)an objection conference has been held for the objection; or

(ii)the information is the subject of an invitation under section 132(2); and

(b)whether the information is a document or other information; and

(c)even if the information came into existence for a purpose unrelated to the objection.

Examples of purposes unrelated to the objection—

•the obtaining of finance

•compliance with a requirement under the Corporations Act

136   Valuer-general may require further information

The valuer-general may, by notice (an information requirement), require the objector to give all or part of the further information in writing.

Note—

See also chapter 5 (Internal and external reviews).

137   Period to comply with information requirement

An objector to whom an information requirement has been given must comply with the requirement within the following period—

(a)generally—the period that ends 28 days after the day the valuer-general made the information requirement (the usual period);

(b)if, within the 28 days, the valuer-general and the objector agree in writing to a longer period that ends not more than 14 days after the usual period ends—the longer period.

138   Conditions for making information requirement

(1)An information requirement must—

(a)describe the further information required to be given; and

Example of a description of information—

for a comparable sale mentioned in the objection, a detailed breakdown of the components of the sale including, if applicable, any demolition costs and details of quantity and costs of site filling

(b)state—

(i)the day the valuer-general made the information requirement; and

(ii)when, under section 137, the requirement must be complied with.

(2)For subsection (1)(a), the description is sufficient if it is by reference to the information’s nature or type.

139   Notice of lapsing of objection for noncompliance with information requirement

(1)This section applies if the valuer-general considers an objector has not complied with all or part of an information requirement.

(2)The valuer-general may give the objector a notice (a lapsing notice) stating—

(a)the information (the outstanding information) the valuer-general considers the objector must give the valuer-general to comply with the information requirement; and

(b)that, if the objector does not give the valuer-general the outstanding information in writing within 28 days after the day the lapsing notice was given—

(i)the objection will lapse; and

(ii)the valuer-general will not be required to consider or further consider the objection.

Note—

See also chapter 5 (Internal and external reviews).

The amount of the offset is as follows—

Date of effect of annual valuation	Calculation	Amount of offset
30 June 2011	$7,753,846.15
30 June 2012	$7,107,692.31
30 June 2013	$6,461,538.46
30 June 2014	$5,815,384.62
30 June 2015	$5,169,230.77
30 June 2016	$4,523,076.92
30 June 2017	$3,876,923.08
30 June 2018	$3,230,769.23
30 June 2019	$2,584,615.38
30 June 2020	$1,938,461.54
30 June 2021	$1,292,307.69
30 June 2022	$646,153.85
30 June 2023	nil	no offset

Subdivision 2 Existing declared parcels

276   Application of sdiv 2

(1)This subdivision applies if—

(a)immediately before the commencement, a direction of the chief executive under the repealed Valuation Act was in force that parcels of land are to be valued separately (a separation direction); and

(b)the parcels were valued separately under the repealed Valuation Act.

(2)This subdivision applies whether or not a separation declaration could be made for the parcels.

(3)For subsection (1), a record in a relevant valuation roll to the effect that a parcel is to be valued separately is evidence that a separation direction was in force at that time for the parcel.

(4)In this section—

direction includes a purported direction, whether or not it could lawfully have been made under the repealed Valuation Act.

relevant valuation roll means a valuation roll under the repealed Valuation Act in force immediately before the commencement.

277   Validation of separation directions

Each separation direction is taken to have—

(a)been validly made under the repealed Valuation Act; and

(b)always been validly in force under that Act.

278   Parcel becomes a declared parcel

(1)On the commencement, each parcel the subject of a separation direction becomes a declared parcel.

(2)However, subsection (1) does not affect the continued operation of the saved former provisions.

(3)Also, for applying the saved former provisions, a declared parcel is taken to be a parcel the subject of a separation direction.

279   Converted declared parcel direction may be repealed

(1)This section applies to a declared parcel under section 278.

(2)To remove any doubt, it is declared that section 278(1) does not affect the valuer-general’s power under section 53 to declare that the parcel is no longer a declared parcel.

Subdivision 3 Miscellaneous provisions

280   Deduction application can not be made if offset applied

If the offset has been applied to a valuation of land, a deduction application under section 284 can not be made for the land.

281   Objections and appeals

(1)This section applies for an objection to a valuation to which subdivision 1 applies.

(2)An objection ground for the valuation may include a matter relating to the application of subdivision 1 to the valuation.

(3)However, the objection ground may be made only if it states—

(a)the amount the objector seeks for the offset under subdivision 1 for the valuation; and

(b)particulars of the amount.

(4)If the objection does not comply with subsection (3), the objection ground is taken to be a noncompliant ground for the objection.

(5)To remove any doubt, it is declared that this section does not otherwise alter or affect the requirements under section 113 for the objection.

282   Recording the offset in land register

(1)If the offset applies to land, the valuer-general may give the land registrar a notice asking the land registrar to keep a record that—

(a)the offset applies to the land; and

(b)if ownership of the land changes, its value will change because the offset will no longer apply.

(2)On receiving the notice, the land registrar must keep the record so that a search of a register kept by the land registrar will show the record.

(3)No fee is payable for the recording of anything under subsection (2).

283   Removing record

(1)The valuer-general may give the land registrar a notice asking the land registrar to remove a record mentioned in section 282 from a register kept by the registrar.

(2)As soon as practicable after receiving the notice, the land registrar must remove the record from the register.

(3)No fee is payable for the removal.

(4)The record may not be removed other than under this section.

Division 2 Improvement allowances for existing site improvements

284   Site improvement deductions for existing site improvements

(1)An owner of land may, as part of the objection process, make a deduction application for site improvements the owner paid for before the commencement.

(2)However, if the deduction application is granted, the 12-year period under section 43(2)(b)(i) is changed to the part of that period that has not expired.

(3)Subsection (2) does not otherwise limit sections 43 and 44.

Example—

A paid for site improvements to A’s land done before the commencement. The land is a single lot. A is granted a site improvement deduction for the improvements and continues to own the land at all relevant times. Seven years have passed since the payment. A is entitled to a site improvement deduction for the next 5 years.

Division 3 Objections

285   Making and availability of new objection forms before commencement

(1)This section applies if, before the commencement, the chief executive purports to approve and make available the first approved form for an objection under this Act.

Note—

If the form has not been approved, see sections 298 (References to repealed Valuation Act or former provision) and 302 (Migration of decisions and documents).

(2)The approval of the form and the making of its availability are taken to have been validly made or done on the commencement.

(3)Making the form available before the commencement as mentioned in subsection (1) includes publishing it on the department’s website without notifying it in the gazette.

(4)Subsections (2) and (3)—

(a)apply despite the Statutory Instruments Act 1992, section 58 (section 58); and

(b)do not prevent a notice under section 58 about the form from being gazetted after the commencement.

(5)A gazettal mentioned in subsection (4)(b) does not change the approval of the form on the commencement.

Division 4 Changeover from chief executive to valuer-general

286   Migration of performed functions to valuer-general

(1)This section applies to a function previously performed by the chief executive under a former provision any time before the commencement.

(2)The function is taken to have been performed at the same time by the valuer-general, under the corresponding new provision.

(3)In this section—

function means any of the following under the repealed Valuation Act—

(a)making a valuation, decision, direction, instrument, invitation or requirement;

(b)giving an authorisation or notice;

(c)receiving a notice or objection;

(d)attending an objection conference;

(e)forming an opinion;

(f)doing an act;

(g)omitting to do something;

(h)delegating a power under former section 12;

(i)giving an authorisation under former section 36;

(j)advertising;

(k)entering into a contract mentioned in former section 77;

(l)certifying under former section 96;

(m)making an approved form.

287   References to chief executive

If another Act, an approved form or a document refers to the chief executive for or under the repealed Valuation Act, the reference is taken to be a reference to the valuer-general for this Act.

288   References to chief executive in saved former provisions

Without limiting section 287, a reference to the chief executive in the saved former provisions is taken to be a reference to the valuer-general.

289   Outstanding appeals under saved former provisions

If, on the commencement, an appeal under the repealed Valuation Act was undecided, the valuer-general, instead of the chief executive, is taken to be a party to the appeal.

290   Provisions for first valuer-general

(1)This section applies if, before the commencement, the chief executive purports to appoint the valuer-general.

(2)The appointment is taken to have been validly made.

(3)Despite this Act not having commenced—

(a)the appointment is taken to have been in effect at all times from when it was made; and

(b)if, before the commencement, the appointee purported to perform a function under this Act as the valuer-general, the function is taken to have been validly performed at that time.

(4)In this section—

function includes power.

Division 5 Existing access authorisations

291   Application of div 5

This division applies if, immediately before the commencement, a person held an authorisation under former section 36.

292   Person becomes an authorised person

(1)On the commencement, the person becomes an authorised person.

(2)Subject to this Act, the person holds office as an authorised person for the term, and subject to any conditions, of the authorisation.

293   Conversion of existing identity card

(1)This section applies if, immediately before the commencement—

(a)the person had been issued a card (however called) identifying the person as a person holding an authorisation under former section 36; and

(b)the card had not expired according to its terms.

(2)The card is taken to be an identity card issued to the person as an authorised person until the earlier of the following—

(a)the person is issued an identity card under this Act;

(b)the card expires according to its terms.

Division 6 Regulations

294   Valuation of Land Regulation 2003

(1)The Valuation of Land Regulation 2003 remains in force for this Act.

(2)Subsection (1) applies despite the Statutory Instruments Act 1992, part 7.

(3)The regulation—

(a)is to be read with the changes necessary to make it consistent with, and adapt its operation to, this Act; and

(b)may be amended or repealed by a regulation under this Act.

(4)Without limiting subsection (3)(a), a reference in the regulation to—

(a)a former provision is taken to be a reference to its corresponding new provision; and

(b)the chief executive is taken to be a reference to the valuer-general.

295   [Repealed]

296   [Expired]

Division 7 Miscellaneous provisions

297   Leases referring to the term unimproved value

(1)This section applies to a reference in a lease made before the commencement to the term unimproved value under the repealed Valuation Act.

(2)From the commencement, the reference is taken to be a reference to a valuation under this Act.

298   References to repealed Valuation Act or former provision

(1)A reference in an Act or a document to the repealed Valuation Act is taken to be a reference to this Act.

(2)A reference in an Act or a document to a former provision is taken to be a reference to its corresponding new provision.

299   Existing suppression directions

(1)This section applies to a suppression direction in effect under the repealed Valuation Act immediately before the commencement.

(2)On the commencement, the suppression direction becomes a suppression direction under this Act.

(3)However, subsection (2) does not change the period for which the suppression direction has effect.

300   Valuation rolls

On the commencement, a valuation roll under the repealed Valuation Act becomes a valuation roll under this Act.

301   Migration of undecided applications

(1)If, immediately before the commencement, an application has been made under a former provision, but not decided, the application is taken to have been made under the corresponding new provision.

(2)However, subsection (1) does not change when the application was made.

302   Migration of decisions and documents

(1)This section applies to a decision or document given under a former provision and in force immediately before the commencement.

(2)On the commencement, the decision or document is taken to have been given under the corresponding new provision.

(3)However, subsection (2) does not change when the decision or document was given.

(4)In this section—

given, for a decision or document, includes its making or submission.

Chapter 11    Transitional provisions for Natural Resources and Other Legislation Amendment Act 2019

303    Application of ch 10, pt 3

(1)From the commencement, chapter 10, part 3 ceases to have any effect other than to the extent provided under subsection (2).

(2)Chapter 10, part 3 continues to apply in relation to a relevant proceeding that, before the commencement, was started but not finally dealt with.

(3)This section applies despite the Acts Interpretation Act 1954, sections 20 and 20A.

(4)In this section—

relevant proceeding means a proceeding relating to a decision of the valuer-general about a saved valuation.

Schedule Dictionary

section 3

2011 annual valuation, for chapter 10, see section 266.

2011 issue day, for chapter 10, see section 266.

2011 unimproved-site value difference, for chapter 10, see section 266.

2011 valuation-making day, for chapter 10, see section 266.

address for service includes an electronic address given for service.

Examples of an electronic address—

an email address, an internet protocol (IP) address, the address of a digital mailbox

agent includes a person who, in Queensland, has for someone else (the principal) the lawful control or disposal of any land belonging to the principal, or the lawful control, receipt or disposal of any rents, issues or proceeds gained from the principal’s land.

annual valuation see section 5(3)(a).

appeal period, for a provision about a valuation appeal, see section 157(2).

appeal response amendment, for a valuation, see section 161(1).

appeals process see section 156(4)(a).

appellant, for a provision about a valuation appeal, means the objector who filed the notice of the valuation appeal for the appeal or a new owner who, under section 156, becomes entitled to carry on the appeal.

approved form means the form approved under section 264.

assent means the date of assent of this Act.

assistant, for chapter 8, part 4, division 1, subdivision 2, see section 234(1)(b).

authorised person means a person who holds appointment as an authorised person under chapter 8, part 1.

authorised person’s information requirement see section 230(4).

BCCM Act means the Body Corporate and Community Management Act 1997.

bona fide sale see section 18(1).

chairperson, for an objection conference, means a person holding appointment as its chairperson under section 126.

commencement, for chapter 10, see section 264.

community titles scheme means a community titles scheme under the BCCM Act.

comparable valuation reduction, for a valuation, see section 94(2).

computer means any device for storing and processing information.

correction notice, for an objection, see section 116(2).

corresponding new provision, for chapter 10, see section 264.

day of effect, for a valuation, means the day it takes effect under one of the following provisions—

(a)for an annual valuation—section 75(1);

(b)for a maintenance valuation—chapter 2, part 5.

day of issue—

(a)for a provision about a valuation—means the day the relevant valuation notice was issued; or

(b)for a provision about an objection—means the day of issue for the valuation objected to.

declared parcel see section 53(5).

deduction application see section 39(1).

defective—

(a)for an objection—see section 114(2); or

(b)for a valuation appeal notice—means that the notice—

(i)does not comply with the valuation appeal requirements; or

(ii)is otherwise defective in a material particular.

designated area, for chapter 2, part 3, division 4 see section 60.

developed land means land improved by the construction of a building or other facility reasonably capable of being used.

development see the Planning Act, schedule 2.

development approval means—

(a)a development approval under the Planning Act; or

(b)a PDA development approval under the Economic Development Act 2012.

document, for chapter 10, see section 266.

expected realisation see section 17(1).

external review, for a decision, means a review of the decision by QCAT under the QCAT Act.

farming see section 48.

file, for a valuation appeal, means file in the Land Court registry.

Forestry Act means the Forestry Act 1959.

Forestry Act chief executive means the chief executive of the department in which the Forestry Act is administered.

former, for chapter 10, see section 266.

former provision, for chapter 10, see section 266.

geothermal lease means a geothermal production lease under the Geothermal Energy Act 2010.

GHG lease means a GHG injection and storage lease under the Greenhouse Gas Storage Act 2009.

ground requirement, for an objection ground, see section 112(3).

identity card, for a provision about authorised persons, means an identity card issued under section 220(1).

improved, for land, means land other than land in its natural state.

information notice means—

(a)for chapter 5, a notice complying with the QCAT Act, section 157(2); or

(b)for a decision under chapter 6, part 3, a notice stating—

(i)the reasons for the decision; and

(ii)that the person given the notice may appeal against the decision to a Magistrates Court within 42 days after the day the person receives the notice; and

(iii)how to appeal.

information requirement see section 136.

initial assessment decision see section 114(1).

Integrated Resort Act means the Integrated Resort Development Act 1987.

land—

(a)for a provision—

(i)about a valuation or valuation notice—means the land the subject of the valuation or notice; or

(ii)about an objection or valuation appeal—means the land the subject of the valuation; and

(b)may comprise—

(i)1 or more lots or parcels; or

(ii)a combination of lots and parcels.

Land Act see section 6(1)(c).

Land Act rental means rental payable under the Land Act for a Land Act tenure.

Land Act rental valuation see section 6(4).

Land Act tenure—

1A Land Act tenure is a lease, licence or permit under the Land Act.

2In a provision about a Land Act rental valuation, a reference to the Land Act tenure is the Land Act tenure the subject of the valuation.

Land Court registrar means the registrar of the Land Court and includes a deputy registrar of the court.

land registrar means the registrar of titles under the Land Title Act or another person responsible for keeping a register for dealings in land.

land tax means land tax levied under the Land Tax Act, section 6.

Land Tax Act see section 6(1)(a).

land tax valuation see section 6(2).

Land Title Act means the Land Title Act 1994.

lapsing notice, for an objection, see section 139(2).

local government—

(a)for a provision about particular land—means the local government in whose area the land is located; or

(b)for a provision about a valuation—means the local government in whose area the land the subject of the valuation is located.

Local Government Act means the Local Government Act 2009.

local government area, for a provision about land, means the local government area in which the land is located.

local government legislation means all or any of the following—

(a)the Local Government Act;

(b)the City of Brisbane Act 2010.

Note—

This includes any regulations made under the Acts—see the Acts Interpretation Act 1954, section 7.

lot means—

(a)a lot under the Land Title Act; or

(b)a separate, distinct parcel for which an interest is recorded in a register under the Land Act; or

(c)common property for a community titles scheme; or

(d)a lot or common property to which the Building Units and Group Titles Act 1980 continues to apply; or

(e)a community or precinct thoroughfare under the Mixed Use Development Act 1993; or

(f)a primary or secondary thoroughfare under the Integrated Resort Act or the Sanctuary Cove Act; or

(g)land in the area of a mining lease, geothermal lease, GHG lease or petroleum lease.

maintenance valuation see section 5(3)(b).

making, for a provision about a valuation, means that the valuation has been decided and the valuer-general is ready to issue a valuation notice for the valuation.

mining lease means a mining lease to which the Mineral Resources Act 1989 applies.

noncompliant ground, for an objection, see section 112(6).

non-rural land see section 8.

non-site improvements, for land, see section 24.

notice means a notice in writing.

object, for a provision about a valuation, means to make an objection to the valuation.

objected, for a provision about a valuation, means that an objection has been made to the valuation.

objection—

1

An objection is an objection against a valuation, including any attachments to it, made under chapter 3.

2For a provision about an objection conference, a reference to the objection is a reference to the objection the subject of the conference.

3For a provision about a valuation appeal, a reference to the objection is a reference to the objection the subject of the objection decision.

objection conference see section 120(1).

objection decision, for a provision about an objection or appeal, means the valuer-general’s decision on the objection.

objection decision notice, for a provision about an objection or valuation appeal, means the notice for the objection decision given under section 151(1).

objection ground see section 113(1)(d).

objection process see section 106(4)(a).

objector, for a provision about an objection, means the person who made the objection.

objector’s land, for a provision about an objection, means the land the subject of the objection.

occupier, of premises, means—

(a)any person who apparently occupies the premises; or

(b)an owner of the premises.

offset, for chapter 10, see section 266.

original decision see section 175(1) and (2).

outstanding information, for an information requirement, see section 139(2)(a).

owner, of land—

1

An owner of land is the person who—

(a)is entitled to receive the rent for the land; or

(b)would be entitled to receive the rent for the land if it were leased at a rack-rent.

Note—

Rack-rent of land is the highest possible rent for the land. It implies that the land is leased commercially.

2However, the term does not include the State.

3

An owner of land includes each of the following—

(a)for freehold land—its registered proprietor;

(b)a purchaser of land to be held as freehold land that is being purchased from the State under an Act;

(c)a lessee of land held from the State, and any manager, overseer or superintendent of the lessee who resides on the land;

(d)the holder or lawful occupier of a geothermal lease, GHG lease, mining lease or petroleum lease;

(e)a lessee of land held, or the holder of a licence or permission to occupy, from any of the following—

(i)the coordinator-general;

(ii)a GOC;

(iii)a rail government entity;

(iv)a local government;

(v)MEDQ under the Economic Development Act 2012;

(vi)the Forestry Act chief executive;

(vii)a water authority;

(f)a lessee of land held from a local government that holds the land under a lease from the State;

(g)the holder of—

(i)an occupation permit or stock grazing permit under the Forestry Act; or

(ii)a permission to occupy under the Land Act;

(h)a licensee under the Land Act.

4A reference in paragraph 3 to a lessee includes, if a person or entity representing the State is the lessee of State land, a sublessee from the person or entity.

5

Despite paragraphs 1 to 4, the owner of land means—

(a)for a rating valuation—the person who, under the local government legislation, must pay rates for the land; or

(b)for a Land Act rental valuation—the person who must pay Land Act rental for the land; or

(c)for a land tax valuation—the person who, under the Land Tax Act, must pay land tax for the land.

6

The chief executive of the department in which the Housing Act 2003 is administered is the owner of land leased by that chief executive under that Act.

ownership change notice means a notice under section 245.

parcel means—

(a)land that is a lot; or

(b)a part of a lot that is a declared parcel.

partially complies, with a ground requirement, see section 112(5).

party, for a provision about an objection conference, means the valuer-general or the objector.

person includes—

(a)a person or entity representing the State; and

(b)a society, institute, partnership or other body, even if not incorporated; and

(c)a trustee or agent.

petroleum lease means a petroleum lease under the Petroleum Act 1923 or the Petroleum and Gas (Production and Safety) Act 2004.

place, for chapter 8, see section 224(1).

Planning Act means the Planning Act 2016.

planning scheme means—

(a) for sections 8 and 10—

(i)in relation to land that is in a priority development area under the Economic Development Act 2012—the relevant development instrument under that Act for the area; or

(ii)otherwise—a planning scheme under the Planning Act; or

(b)for sections 33 and 96—

(i)in relation to land that is in, or is PDA-associated land for, a priority development area under the Economic Development Act 2012—the relevant development instrument under that Act for the area; or

(ii)a planning scheme under the Planning Act.

premises, for chapter 8, see section 224(2).

properly made, for an objection, see section 112.

protected information means information the subject of—

(a)a suppression direction; or

(b)exclusion required under section 199.

protected person see section 189(1).

rail government entity see the Transport Infrastructure Act 1994, schedule 6.

rateable land means rateable land under the local government legislation.

rates means rates under the local government legislation.

rating valuation see section 6(3).

reconfigured, for land, means a reconfiguration of the land within the meaning of the Planning Act.

relevant parcel, for chapter 2, part 2, division 5, subdivision 3, see section 49.

repealed Land Tax Act means the repealed Land Tax Act 1915.

repealed Valuation Act means the Valuation of Land Act 1944 repealed under section 267.

required period see section 140(1)(b).

roll means valuation roll.

rural land see section 9.

rural land application see section 12(1).

Sanctuary Cove Act means the Sanctuary Cove Resort Act 1985.

saved former provisions, for chapter 10, see section 266.

saved valuation, for chapter 10, see section 266.

separation declaration, for a parcel, see section 53(1).

separation direction, for chapter 10, see section 266.

single dwelling house see section 47.

site improvement deduction see section 38.

site improvements, for land, see section 23.

site value, for land, means its site value under chapter 2, part 2, division 3.

State revenue commissioner means the Commissioner of State Revenue under the Taxation Administration Act 2001.

statutory purpose, for a provision about a valuation, means a purpose mentioned in section 6.

subdivide—

1

To subdivide land means to divide it into parts.

2Land may be divided into parts by—

(a)sale, conveyance, transfer or partition; or

(b)an agreement, conveyance or instrument between living persons under which a part of the land becomes immediately available for separate disposition or occupation; or

(c)registering a plan of subdivision for the land in the land registry.

3An agreement, conveyance or instrument mentioned in paragraph 2(b) includes a lease only if—

(a)the lease’s term, or the term together with any period of renewal available under the lease, is longer than 5 years; or

(b)the lease is from a GOC or rail government entity of land leased, by the GOC or rail government entity—

(i)from the State; or

(ii)from a lessee of the State; or

(c)the lease is from a department of the State, or an entity representing the State, of land leased by the department or entity from the State; or

(d)the lease is from a local government that holds the land under a lease from the State.

4Otherwise, paragraph 2(b) does not include a lease of land from the State.

suppression direction see section 186(1).

trustee, in addition to every person appointed or constituted trustee by an act of the parties, or by order or declaration of a court, or by operation of law, includes—

(a)an executor or administrator, guardian, committee, receiver, or liquidator; and

(b)every person having or taking upon himself or herself the administration or control of land affected by any express or implied trust, or acting in any fiduciary capacity, or having possession, control or management of the land owned by a person under any legal or other disability.

unimproved, for land, means land in its natural state.

unimproved value, for land, means its unimproved value under chapter 2, part 2, division 3.

unprotected valuation roll information means valuation roll information that is not protected information.

unusual circumstances includes civil disturbance, extreme climatic conditions, industrial action, changes in the way valuations are made and computer failure.

usual objection period see section 109(1)(a).

valuation—

1

Generally, valuation has the meaning given under section 5(2).

2The term does not include an assessment under section 209.

3In a provision about an objection, a reference to the valuation is a reference to the valuation the subject of the objection.

4In a provision about a valuation appeal on an objection, a reference to a valuation is a reference to the valuation the subject of the objection.

valuation appeal means an appeal against an objection decision.

valuation appeal notice see section 157(1).

valuation appeal requirements see section 157(5).

valuation day means—

(a)for a provision about an annual valuation—the valuation day fixed under section 72; or

(b)

for a provision about a valuation other than an annual valuation (the subject valuation)—the valuation day fixed under section 72 for the annual valuation in effect for the subject valuation; or

(c)for a provision about valuations generally—the valuation day for any relevant valuation; or

(d)for a provision about an objection—the valuation day for the valuation the subject of the objection.

valuation notice means a notice of valuation under section 79 or 80.

valuation roll means a valuation roll the valuer-general keeps under section 180(1).

valuation roll information—

(a)generally—see section 181(1); or

(b)for a provision about a parcel—means valuation roll information about the parcel; or

(c)for a provision about a valuation—means valuation roll information about the valuation.

valuation sought, for a provision about an objection or an appeal against an objection decision, means the amount the objector seeks for the valuation.

value, of land, see section 7.

valuer-general means the Valuer-General appointed under section 205.

valuer-general’s certificate, issued by the valuer-general, means a certificate purporting to be signed by the valuer-general.

water authority means a water authority established under the Water Act 2000.

water entitlement notice see the Water Act 2000, schedule 4.

water licence see the Water Act 2000, schedule 4.

weighted bond rate see section 21.

zoned rural land see section 10.