State Taxation Acts Amendment (Relief Measures) Act 2020 (Vic)

State Taxation Acts Amendment (Relief Measures) Act 2020

No. 14 of 2020

table of provisions

Section  Page

Part 1—Preliminary

1Purpose

2Commencement

Part 2—Amendment of Duties Act 2000

3Definitions for Division 5A of Part 5 of Chapter 2

4Reduction in duty in relation to eligible transfers

5Calculation of duty for certain aggregated transactions

Part 3—Amendment of First Home Owner Grant Act 2000

6Amount of grant

Part 4—Amendment of Payroll Tax Act 2007

7Definitions

8Calculation of payroll tax liability

9Victoria specific provisions

10Emergency tax relief

Part 5—Amendment of Taxation Administration Act 1997

11New Part 9A inserted

Part 6—Repeal of this Act

12Repeal of this Act

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Endnotes

1      General information

State Taxation Acts Amendment (Relief Measures) Act 2020

No. 14 of 2020

[Assented to 28 April 2020]

The Parliament of Victoria enacts:

Part 1—Preliminary

1Purpose

The purpose of this Act is to amend the Duties Act 2000, the First Home Owner Grant Act 2000, the Payroll Tax Act 2007 and the Taxation Administration Act 1997 to implement emergency relief measures.

2Commencement

This Act comes into operation on the day after the day on which it receives the Royal Assent.

Part 2—Amendment of Duties Act 2000

3Definitions for Division 5A of Part 5 of Chapter 2

In section 64A of the Duties Act 2000 insert the following definition—

"state of disaster area means—

(a)the municipal districts of the following municipal councils—

(i)Alpine Shire Council;

(ii)East Gippsland Shire Council;

(iii)Mansfield Shire Council;

(iv)Towong Shire Council;

(v)Wangaratta Rural City Council;

(vi)Wellington Shire Council; and

(b)the following alpine resorts within the meaning of the Alpine Resorts Act 1983—

(i)Falls Creek Alpine Resort;

(ii)Mount Buller Alpine Resort;

(iii)Mount Hotham Alpine Resort;

(iv)Mount Stirling Alpine Resort;".

4Reduction in duty in relation to eligible transfers

(1)In section 64B of the Duties Act 2000, for "The duty chargeable" substitute "Subject to subsection (2), the duty chargeable".

(2)At the end of section 64B of the Duties Act 2000 insert—

"(2)The duty chargeable under section 28(1) on an eligible transfer in relation to land located wholly within a state of disaster area the contract, arrangement or agreement for which was entered into on or after 27 January 2020 but before 1 July 2023 is to be reduced by 50%.

(3)Subsection (2) is legislated emergency tax relief for the purposes of Part 9A of the Taxation Administration Act 1997.".

5Calculation of duty for certain aggregated transactions

In section 64C(2) of the Duties Act 2000, in the definition of R, in paragraph (a) omit "in the Table".

Part 3—Amendment of First Home Owner Grant Act 2000

6Amount of grant

In section 18(1B) of the First Home Owner Grant Act 2000, for "1 July 2020" substitute "1 July 2021".

Part 4—Amendment of Payroll Tax Act 2007

7Definitions

In section 3(1) of the Payroll Tax Act 2007 insert the following definitions—

"bushfire relief regional employer means a regional employer whose principal place of business is located in a state of disaster area;

state of disaster area means—

(a)the municipal districts of the following municipal councils—

(i)Alpine Shire Council;

(ii)East Gippsland Shire Council;

(iii)Mansfield Shire Council;

(iv)Towong Shire Council;

(v)Wangaratta Rural City Council;

(vi)Wellington Shire Council; and

(b)the following alpine resorts within the meaning of the Alpine Resorts Act 1983—

(i)Falls Creek Alpine Resort;

(ii)Mount Buller Alpine Resort;

(iii)Mount Hotham Alpine Resort;

(iv)Mount Stirling Alpine Resort;".

8Calculation of payroll tax liability

In clause 1 of Schedule 1 to the Payroll Tax Act 2007, in the definition of R—

(a)in paragraph (f) omit "or 1 July 2019";

(b)after paragraph (f) insert—

"(fa)for the financial year commencing on 1 July 2019—

(i)1·2125% in the case of a bushfire relief regional employer; and

(ii)2·425% in the case of any other regional employer; and

(iii)4·85% in any other case;";

(c)before paragraph (g)(i) insert—

"(iaa)1·2125% in the case of a bushfire relief regional employer; and";

(d)in paragraph (g)(i), for "a regional employer" substitute "any other regional employer";

(e)before paragraph (h)(i) insert—

"(iaa)1·2125% in the case of a bushfire relief regional employer; and";

(f)in paragraph (h)(i), for "a regional employer" substitute "any other regional employer".

9Victoria specific provisions

In clause 2 of Schedule 2 to the Payroll Tax Act 2007—

(a)in paragraph (f), for "1 July 2020" substitute "1 July 2019";

(b)after paragraph (f) insert—

"(fa)for wages paid or payable on or after 1 July 2019 and before 1 July 2020—

(i)1·2125% in the case of a bushfire relief regional employer; and

(ii)2·425% in the case of any other regional employer; and

(iii)4·85% in any other case;";

(c)before paragraph (g)(i) insert—

"(iaa)1·2125% in the case of a bushfire relief regional employer; and";

(d)in paragraph (g)(i), for "a regional employer" substitute "any other regional employer";

(e)before paragraph (h)(i) insert—

"(iaa)1·2125% in the case of a bushfire relief regional employer; and";

(f)in paragraph (h)(i), for "a regional employer" substitute "any other regional employer".

10Emergency tax relief

After clause 23 of Schedule 2 to the Payroll Tax Act 2007 insert—

"24   Emergency tax relief

The amendments made to this Act by Part 4 of the State Taxation Acts Amendment (Relief Measures) Act 2020 are legislated emergency tax relief for the purposes of Part 9A of the Taxation Administration Act 1997.".

Part 5—Amendment of Taxation Administration Act 1997

11New Part 9A inserted

After Part 9 of the Taxation Administration Act 1997 insert—

"Part 9A—Emergency tax relief

95ADefinitions

In this Part—

emergency has the same meaning as in the Emergency Management Act 2013;

legislated emergency tax relief means any provisions of a taxation law that are stated to be legislated emergency tax relief for the purposes of this Part;

tax relief measure means any of the following, in whole or part—

(a)a waiver of tax;

(b)a deferral of a tax liability;

(c)a refund of tax paid;

(d)a combination of any of the things referred to in paragraph (a), (b) or (c).

95BCommissioner to give effect to emergency tax relief measures

(1)If the State has publicly announced any tax relief measures in response to an emergency, the Treasurer may direct the Commissioner to take any action that is necessary to give effect to those measures.

(2)The Commissioner must comply with a direction under subsection (1).

(3)A tax relief measure may be made subject to any conditions—

(a)specified in the public announcement; or

(b)specified in the Treasurer's direction; or

(c)specified by the Commissioner.

(4)This section applies whether the public announcement by the State has been made before, or is made after, the commencement of this Part.

(5)To avoid doubt, a tax relief measure is not an assessment for the purposes of a taxation law.

95CRefund of tax paid

If a tax relief measure involves a refund of tax paid or a taxpayer has overpaid tax as a result of legislated emergency tax relief, the Commissioner may pay the refund despite anything to the contrary in Part 4 (including section 18(2)) or any other provision of a taxation law.

95DNo action

No action lies against the State, the Treasurer or the Commissioner in relation to anything arising out of—

(a)the public announcement of tax relief measures; or

(b)the giving of a direction by the Treasurer under section 95B; or

(c)anything done or omitted to be done by or on behalf of the Commissioner to give effect to a direction; or

(d)anything else done or omitted to be done to give effect to this Part.".

Part 6—Repeal of this Act

12Repeal of this Act

This Act is repealed on the first anniversary of its commencement.

Note

The repeal of this Act does not affect the continuing operation of the amendments made by it (see section 15(1) of the Interpretation of Legislation Act 1984).

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Endnotes

1   General information

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

Minister's second reading speech—

Legislative Assembly: 23 April 2020

Legislative Council: 23 April 2020

The long title for the Bill for this Act was "A Bill for an Act to amend the Duties Act 2000, the First Home Owner Grant Act 2000, the Payroll Tax Act 2007 and the Taxation Administration Act 1997 to implement emergency relief measures and for other purposes."