State Taxation Legislation (Miscellaneous Amendments) Act 2006 (Vic)
State Taxation Legislation (Miscellaneous Amendments) Act 2006
Act No. 84/2006
table of provisions
Section Page
Part 1—Preliminary
1.Purpose
2.Commencement
Part 2—Duties Act 2000
3.New section 36 substituted and sections 36A, 36B and 36C inserted
36.Property passing to beneficiaries of fixed trusts
36A.Property passing to beneficiaries of discretionary trusts
36B.Property passing to unitholders in unit trust schemes
36C.Effect of certain mortgages on trust exemptions
4.New section 41A inserted
41A.Property passing to beneficiaries of superannuation funds
5.New section 44 substituted
44.Breakdown of marriage and domestic relationships
6.New section 45A inserted
45A.Health centres and services
7.Transitional provision
Part 3—Land Tax Act 2005
8.Definitions
9.New section 19 substituted and section 20 repealed
19.Taxable value of land
10.New section 21A inserted
21A.Objection to land tax valuation does not affect previous assessments
11.Taxable value of transmission easements
12.Amendment of Division heading
13.New section 74A inserted
74A.Health centres and services
Part 4—Pay-roll Tax Act 1971
14.Exemption for health centres and services
Part 5—Public Authorities (Dividends) Act 1983
15.Further public authority
Part 6—Taxation Administration Act 1997
16.New section 14A inserted
14A.Notice of certain joint assessments
17.Objections to valuations used for land tax
18.Recovery of land tax pending valuation objection, review or appeal
Part 7—Valuation of Land Act 1960
19.Valuation of transmission easements
20.Objection to valuations
21.Objection to valuation used for land tax
22.New section 21A inserted
21A.Commissioner to be notified of certain objections
23.New section 33 inserted
33.Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006
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Endnotes
State Taxation Legislation (Miscellaneous Amendments) Act 2006
[Assented to 10 October 2006]
The Parliament of Victoria enacts as follows:
Part 1—Preliminary
1.Purpose
The purpose of this Act is—
(a)to amend the Duties Act 2000—
(i)to clarify and modify exemptions relating to trusts and relationship breakdowns;
(ii)to exempt certain health centres and health services;
(b)to amend the Land Tax Act 2005—
(i)to bring forward the use of valuations and remove indexation of valuations;
(ii)to exempt certain health centres and health services;
(c)to amend the Pay-roll Tax Act 1971 to exempt certain health centres and health services;
(d)to amend the Public Authorities (Dividends) Act 1983 to include the Melbourne Convention and Exhibition Trust as a public authority under that Act;
(e)to amend the Taxation Administration Act 1997—
(i)to clarify assessment procedures in relation to land tax and the congestion levy;
(ii)to clarify objection procedures and rights in relation to land tax;
(f)to amend the Valuation of Land Act 1960—
(i)to clarify the valuation procedure for transmission easements;
(ii)to provide new objection rights for certain land tax valuations.
2.Commencement
(1)This Act, except Part 4 and sections 6, 12, 13, 17(1) and 20(2), comes into operation on the day after the day on which it receives the Royal Assent.
(2)Sections 17(1) and 20(2) are deemed to have come into operation on 1 January 2006.
(3)Sections 6, 12 and 13 and Part 4 are deemed to have come into operation on 1 July 2006.
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Part 2—Duties Act 2000
3.New section 36 substituted and sections 36A, 36B and 36C inserted
For section 36 of the Duties Act 2000 substitute—
'36.Property passing to beneficiaries of fixed trusts
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property that is subject to a fixed trust ("the principal trust") to a beneficiary of the trust if—
(a)the duty (if any) charged by this Act in respect of the dutiable transaction that resulted in the dutiable property becoming subject to the principal trust has been paid or the Commissioner is satisfied that the duty will be paid; and
(b)the beneficiary was a beneficiary at the relevant time; and
(c)the transfer is—
(i)to the beneficiary absolutely; or
(ii)to the beneficiary as trustee of another trust all the beneficiaries of which are—
(A)natural persons who were beneficiaries of that other trust at the relevant time; or
(B)a corporation as trustee of a further trust all the beneficiaries of which are natural persons who were beneficiaries of that further trust at the relevant time; and
(d)the dutiable value of the property transferred does not exceed the value of the beneficiary's interest in the principal trust; and
(e)the Commissioner is satisfied that the transfer is not part of a sale or other arrangement under which there exists any consideration for the transfer.
(2)If a beneficiary would be entitled to an exemption from duty under sub-section (1) but for sub-section (1)(d), the beneficiary is entitled to a concession from duty in respect of so much of the dutiable value of the dutiable property that does not exceed the value of the beneficiary's interest in the principal trust.
(3)Nothing in this section limits the application of the exemption in section 34.
(4)A reference in this section to dutiable property becoming or first becoming subject to a trust includes a reference to property from which that dutiable property was derived, by subdivision or consolidation of titles, becoming or first becoming subject to the trust at a time when the transferee was a beneficiary of the trust.
(5)In this section—
"fixed trust" means a trust other than—
(a)a discretionary trust (within the meaning of section 36A); or
(b)a trust to which a unit trust scheme relates; or
(c)a superannuation fund (within the meaning of section 41A);
"relevant time" in relation to dutiable property that is subject to the principal trust, means the time at which the property first became subject to the principal trust.
36A.Property passing to beneficiaries of discretionary trusts
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property that is subject to a discretionary trust ("the principal trust") to a beneficiary of the trust if—
(a)the duty (if any) charged by this Act in respect of the dutiable transaction that resulted in the dutiable property becoming subject to the principal trust has been paid or the Commissioner is satisfied that the duty will be paid; and
(b)the beneficiary—
(i)was a beneficiary at the relevant time; or
(ii)became a beneficiary after the relevant time by reason of—
(A)becoming a spouse or domestic partner of a beneficiary within a class of beneficiary described in the principal trust; or
(B)becoming an adopted child or step child of, or being a lineal descendant of, a beneficiary within a class of beneficiary described in the principal trust; or
(C)being an adopted child, step child or lineal descendant of a person referred to in sub-sub-paragraph (A); and
(c)the transfer is—
(i)to the beneficiary absolutely; or
(ii)to the beneficiary as trustee of another trust of which all the beneficiaries are relevant beneficiaries; and
(d)if—
(i)the transfer is to the beneficiary absolutely; and
(ii)the beneficiary is a corporation—
all the shareholders of the corporation are natural persons who were beneficiaries of the principal trust at the relevant time; and
(e)the Commissioner is satisfied that the transfer is not part of a sale or other arrangement under which there exists any consideration for the transfer.
(2)A reference in this section to dutiable property becoming or first becoming subject to a trust includes a reference to property from which that dutiable property was derived, by subdivision or consolidation of titles, becoming or first becoming subject to the trust at a time when the transferee was a beneficiary of the trust.
(3)In this section—
"beneficiary" of a discretionary trust means a person, or a member of a class of person, in whom, by the terms of the trust, the whole or any part of the capital of the trust estate may be vested or remain vested—
(a)in the event of the exercise of a power or discretion in favour of the person (whether or not that power is presently exercisable); or
(b)in the event that a discretion conferred under the trust is not exercised;
"discretionary trust" means a trust under which the vesting of the whole or any part of the capital of the trust estate—
(a)is required to be determined by a person either in respect of the identity of the beneficiaries or the quantum of interest to be taken, or both; or
(b)will occur in the event that a discretion conferred under the trust is not exercised; or
(c)has occurred but under which the whole or any part of that capital will be divested from the person or persons in whom it is vested if a discretion conferred under the trust is exercised—
but does not include a trust to which a unit trust scheme relates;
"relevant beneficiary" of a trust means—
(a)a natural person who—
(i)was a beneficiary of that trust at the relevant time; or
(ii)became a beneficiary of that trust after the relevant time by reason of—
(A)becoming a spouse or domestic partner of a beneficiary within a class of beneficiary described in the principal trust; or
(B)becoming an adopted child or step child of, or being a lineal descendant of, a beneficiary within a class of beneficiary described in the principal trust; or
(C)being an adopted child, step child or lineal descendant of a person referred to in sub-sub-paragraph (A); or
(b)a corporation as trustee of a further trust, all the beneficiaries of which are persons referred to in paragraph (a);
"relevant time" in relation to dutiable property that is subject to the principal trust, means the time at which the property first became subject to the principal trust.
36B.Property passing to unitholders in unit trust schemes
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property that is subject to a unit trust scheme to a unitholder in the scheme if—
(a)the duty (if any) charged by this Act in respect of the dutiable transaction that resulted in the dutiable property becoming subject to the scheme has been paid or the Commissioner is satisfied that the duty will be paid; and
(b)the unitholder was a unitholder at the relevant time; and
(c)the dutiable value of the property transferred as a proportion of the net assets of the scheme does not exceed the value of that proportion of the net assets of the scheme represented by the unitholding of the unitholder in the scheme at the relevant time; and
(d)as a result of the transfer, the value of the unitholder's unitholding in the scheme is reduced by the same amount as the dutiable value of the property transferred; and
(e)the Commissioner is satisfied that any duty charged as a result of the occurrence of a dutiable transaction referred to in section 7(1)(b)(vi) in relation to the property has been paid; and
(f)if the unitholder is a corporation, the share ownership, or the interests of persons (within the meaning of section 76(1)), in the unitholder did not change by 50% or more between the relevant time and the time the property was transferred to the unitholder; and
(g)the Commissioner is satisfied that the transfer is not part of a sale or other arrangement under which there exists any consideration for the transfer.
(2)If a unitholder would be entitled to an exemption from duty under sub-section (1) but for sub-section (1)(c), the unitholder is entitled to a concession from duty in respect of that proportion of the dutiable value of the dutiable property that does not exceed that proportion of the net assets of the scheme represented by the unitholding of the unitholder in the scheme at the relevant time.
(3)If a unitholder would be entitled to an exemption from duty under sub-section (1) but for sub-section (1)(f), the unitholder is entitled to a concession from duty calculated by reference to the proportion of shares in the unitholder that have not changed ownership, or the proportion of interests that have not changed, between the relevant time and the time the property was transferred to the unitholder.
(4)A reference in this section to dutiable property becoming or first becoming subject to a unit trust scheme includes a reference to property from which that dutiable property was derived, by subdivision or consolidation of titles, becoming or first becoming subject to the scheme at a time when the unitholder was a unitholder in the scheme.
(5)In this section—
"relevant time" means the time at which the dutiable property first became subject to the scheme.
36C.Effect of certain mortgages on trust exemptions
(1)Despite section 21, the Commissioner is not to treat a transfer as part of a sale or arrangement for the purposes of section 36, 36A or 36B only because, at the time of or immediately after the transfer, the beneficiary or unitholder—
(a)gives a mortgage to secure the same or a greater amount as that outstanding under a mortgage to which the property was subject immediately before the time of the transfer; or
(b)assumes the liabilities under a mortgage to which the property was subject immediately before the time of the transfer—
if the Commissioner is satisfied that the giving of the mortgage or the assumption of liability is not part of a sale or other arrangement designed to take advantage of an exemption or concession under section 36, 36A or 36B (as the case requires).
(2)Despite section 21, in determining, for the purposes of section 36 or 36B, the dutiable value of property transferred to a beneficiary or unitholder, the dutiable value is to be reduced by the value of any mortgage to which the property is subject at or immediately after the time of the transfer if—
(a)the mortgage is given by the beneficiary or unitholder to secure the same or a greater amount as that outstanding under a mortgage to which the property was subject immediately before the time of the transfer, or the liabilities under the mortgage are assumed by the beneficiary or unitholder; and
(b)the Commissioner is satisfied that the giving of the mortgage or the assumption of liability under it is not part of a sale or other arrangement designed to take advantage of an exemption or concession under section 36 or 36B (as the case requires).
(3)Without limiting the ways in which the Commissioner may be satisfied for the purposes of sub-section (1) or (2)(b), the Commissioner will be taken to be satisfied if—
(a)the mortgage was created at or before the time the property became subject to the principal trust or the unit trust scheme (as the case requires); or
(b)the mortgage was part of a genuine re‑financing of a mortgage referred to in paragraph (a); or
(c)the mortgage was created to secure borrowings that have been applied to the improvement of the property.'.
4.New section 41A inserted
After section 41 of the Duties Act 2000 insert—
'41A.Property passing to beneficiaries of superannuation funds
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property that forms part of a superannuation fund to a beneficiary of the fund if—
(a)the duty (if any) charged by this Act in respect of the dutiable transaction that resulted in the dutiable property becoming part of the fund has been paid or the Commissioner is satisfied that the duty will be paid; and
(b)the beneficiary was a beneficiary when the property first became part of the fund; and
(c)the dutiable value of the property transferred does not exceed the value of the beneficiary's interest in the fund.
(2)If a beneficiary would be entitled to an exemption from duty under sub-section (1) but for sub-section (1)(c), the beneficiary is entitled to a concession from duty in respect of so much of the dutiable value of the dutiable property that does not exceed the value of the beneficiary's interest in the fund.
(3)A reference in this section to dutiable property becoming or first becoming part of a fund includes a reference to property from which that dutiable property was derived, by subdivision or consolidation of titles, becoming or first becoming part of the fund at a time when the transferee was a beneficiary of the fund.
(4)In this section—
"superannuation fund" means a complying superannuation fund, a complying approved deposit fund, a pooled superannuation fund or an eligible rollover fund.'.
5.New section 44 substituted
For section 44 of the Duties Act 2000 substitute—
'44.Breakdown of marriage and domestic relationships
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property if the Commissioner is satisfied that—
(a)the transfer has been made solely because of the breakdown of a marriage or domestic relationship; and
(b)the transferor is—
(i)a party (or both parties) to the marriage or domestic relationship; or
(ii)a trustee of a trust of which a party (or both parties) to the marriage or domestic relationship is a beneficiary (or are beneficiaries); and
(c)the transferee is—
(i)a party (or both parties) to the marriage or domestic relationship; or
(ii)a dependent child of a party (or both parties) to the marriage or domestic relationship; or
(iii)a person referred to in sub-paragraph (i) and a person referred to in sub-paragraph (ii); or
(iv)a trustee of a trust of which no person is a beneficiary other than a person referred to in sub-paragraph (i) or (ii); and
(d)no other person takes or is entitled to take an interest in the property under the transfer.
(2)No duty is chargeable under this Chapter in respect of a declaration of trust over dutiable property if the Commissioner is satisfied that—
(a)the declaration of trust has been made solely because of the breakdown of a marriage or domestic relationship; and
(b)the person declaring the trust is a party (or both parties) to the marriage or domestic relationship; and
(c)the only persons who are beneficiaries of the trust are—
(i)a party (or both parties) to the marriage or domestic relationship; or
(ii)a dependent child of a party (or both parties) to the marriage or domestic relationship; or
(iii)a person referred to in sub-paragraph (i) and a person referred to in sub-paragraph (ii).
(3)No duty is chargeable under this Chapter in respect of a transfer of dutiable property if the Commissioner is satisfied that—
(a)the transfer has been made solely because of the breakdown of a marriage or domestic relationship; and
(b)the transferor is a corporation; and
(c)the transferee is—
(i)a party (or both parties) to the marriage or domestic relationship; or
(ii)a dependent child of a party (or both parties) to the marriage or domestic relationship; or
(iii)a person referred to in sub-paragraph (i) and a person referred to in sub-paragraph (ii); or
(iv)a trustee of a trust of which no person is a beneficiary other than a person referred to in sub-paragraph (i) or (ii); and
(d)no other person takes or is entitled to take an interest in the property under the transfer; and
(e)the dutiable value of the transfer does not exceed the value of the interests of the parties to the marriage or domestic relationship in the corporation; and
(f)as a result of the transfer, the value of the interests of the parties to the marriage or domestic relationship in the corporation is reduced by the same amount as the dutiable value of the property transferred.
(4)No duty is chargeable under this Chapter in respect of a declaration of trust over dutiable property if the Commissioner is satisfied that—
(a)the declaration of trust has been made solely because of the breakdown of a marriage or domestic relationship; and
(b)the person declaring the trust is a corporation; and
(c)the only persons who are beneficiaries of the trust are—
(i)a party (or both parties) to the marriage or domestic relationship; or
(ii)a dependent child of a party (or both parties) to the marriage or domestic relationship; or
(iii)a person referred to in sub-paragraph (i) and a person referred to in sub-paragraph (ii); and
(d)at the time of the declaration of trust, the dutiable value of the trust property does not exceed the value of the interests of the parties to the marriage or domestic relationship in the corporation; and
(e)as a result of the declaration of trust, the value of the interests of the parties to the marriage or domestic relationship in the corporation is reduced by the same amount as the dutiable value of the trust property.
(5)If a person would be entitled to an exemption from duty under sub-section (3) but for sub-section (3)(e), or under sub-section (4) but for sub-section (4)(d), the person is entitled to a concession from duty in respect of so much of the dutiable value of the dutiable property that does not exceed the value of the interests in the corporation referred to in sub-section (3)(e) or (4)(d), as the case requires.
(6)A reference in sub-section (3)(e), (4)(d) or (5) to the value of the interest of a party to a marriage or domestic relationship in a corporation is a reference to the amount to which that party would be entitled on a winding-up of the corporation.
(7)In this section—
"dependent child" of a party to a marriage or domestic relationship means a child of either party (or both parties) to the marriage or domestic relationship who is in the custody, care and control of, and ordinarily resident with, either party (or both parties) to the marriage or domestic relationship.'.
6.New section 45A inserted
After section 45 of the Duties Act 2000 insert—
'45A.Health centres and services
(1)No duty is chargeable under this Chapter in respect of a transfer of dutiable property to, or a declaration of trust over dutiable property to be held on trust for—
(a)an ambulance service; or
(b)a community health centre; or
(c)a denominational hospital; or
(d)a multi-purpose service; or
(e)a public health service; or
(f)a public hospital; or
(g)the Victorian Institute of Forensic Mental Health established by section 117B of the Mental Health Act 1986.
(2)Nothing in this section limits the application of any other exemption from duty.
Example
If a denominational hospital is also a body established for charitable purposes, the exemption under section 45 may still apply.
(3)In this section—
"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986;
"community health centre" means an agency—
(a)registered under Division 2 of Part 3 of the Health Services Act 1988; and
(b)in respect of which a declaration under section 45 of that Act is in force;
"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988;
"multi-purpose service" means—
(a)a body referred to in section 115V(2) of the Health Services Act 1988; or
(b)a body declared under Part 4A of that Act to be a multi purpose service;
"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988;
"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988.'.
7.Transitional provision
In clause 5(5) of Schedule 2 to the Duties Act 2000, for "section 36(c)" substitute "section 36(1)(a), 36A(1)(a), 36B(1)(a) or 41A(1)(a)".
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Part 3—Land Tax Act 2005
8.Definitions
In section 3(1) of the Land Tax Act 2005, the definitions of "applicable general valuation" and "subsequent general valuation" are repealed.
9.New section 19 substituted and section 20 repealed
For sections 19 and 20 of the Land Tax Act 2005 substitute—
'19.Taxable value of land
(1)The taxable value of land for a tax year is an amount equal to the site value of the land as at the relevant date.
(2)The "relevant date" for land within the municipal district of a municipal council is—
(a)subject to paragraph (b), the date as at which rateable properties within the municipal district were valued for the purposes of the last general valuation returned to the municipal council before 1 January in the tax year;
(b)if the land has been valued for the purposes of a supplementary valuation after the return date of the last general valuation referred to in paragraph (a) but before 1 January in the tax year, the return date of the supplementary valuation.
(3)If land is not within a municipal district of a municipal council, the "relevant date" for the land is 31 December in the year immediately preceding the tax year.'.
10.New section 21A inserted
After section 21 of the Land Tax Act 2005 insert—
"21A.Objection to land tax valuation does not affect previous assessments
If—
(a)a person referred to in section 16(6A) of the Valuation of Land Act 1960 objects to a valuation under that Act in relation to a notice of assessment of land tax; and
(b)the same valuation was used as the basis for an assessment of land tax in respect of a previous tax year—
any decision on the objection, or on a review or appeal under the Valuation of Land Act 1960 concerning the objection, has no effect on the assessment referred to in paragraph (b).".
11.Taxable value of transmission easements
(1)For section 27(1)(b), (c) and (d) of the Land Tax Act 2005 substitute—
"(b)in respect of every tax year after 2006, the value as at the relevant easement valuation date determined in a valuation made under section 5B of the Valuation of Land Act 1960.".
(2)For section 27(2) of the Land Tax Act 2005 substitute—
'(2)In this section—
"relevant easement valuation date", for a transmission easement in respect of a tax year, means the date as at which a valuation of the transmission easement was last made in accordance with section 5B of the Valuation of Land Act 1960, being a date before 1 January in the tax year.'.
12.Amendment of Division heading
In the heading to Division 4 of Part 4 of the Land Tax Act 2005, after "Charities" insert "and Health Services".
13.New section 74A inserted
After section 74 of the Land Tax Act 2005 insert—
'74A.Health centres and services
(1)Land is exempt land if it is used by any of the following bodies exclusively for the purposes of that body—
(a)an ambulance service;
(b)a community health centre;
(c)a denominational hospital;
(d)a multi-purpose service;
(e)a public health service;
(f)a public hospital;
(g)the Victorian Institute of Forensic Mental Health established by section 117B of the Mental Health Act 1986.
(2)Nothing in this section limits the application of any other exemption.
Example
If a denominational hospital is also a charitable institution, the exemption for charitable institutions under section 74 may still apply.
(3)In this section—
"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986;
"community health centre" means an agency—
(a)registered under Division 2 of Part 3 of the Health Services Act 1988; and
(b)in respect of which a declaration under section 45 of that Act is in force;
"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988;
"multi-purpose service" means—
(a)a body referred to in section 115V(2) of the Health Services Act 1988; or
(b)a body declared under Part 4A of that Act to be a multi purpose service;
"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988;
"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988.'.
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Part 4—Pay-roll Tax Act 1971
14.Exemption for health centres and services
(1)For section 10(1)(bc) of the Pay-roll Tax Act 1971 substitute—
"(bc)by any of the following bodies to a person during a period in respect of which the body satisfies the Commissioner that the person is engaged exclusively in work of the body of a kind ordinarily performed in connection with the conduct of the body—
(i)an ambulance service;
(ii)a community health centre;
(iii)a denominational hospital;
(iv)a multi-purpose service;
(v)a public health service;
(vi)a public hospital;
(vii)the Victorian Institute of Forensic Mental Health established by section 117B of the Mental Health Act 1986;
(bd)by a public hospital within the meaning of paragraph (bc) as in force immediately before the commencement of section 14(1) of the State Taxation Legislation (Miscellaneous Amendments) Act 2006, being wages referred to in that paragraph;".
(2)After section 10(3) of the Pay-roll Tax Act 1971 insert—
"(3A)Nothing in sub-section (1)(bc) limits the application of any other paragraph of sub‑section (1).
Example
If a denominational hospital referred to in sub‑section (1)(bc)(iii) is also a charitable body, the exemption for charitable bodies under sub‑section (1)(bb) may still apply.".
(3)After section 10(5) of the Pay-roll Tax Act 1971 insert—
'(6)In this section—
"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986;
"community health centre" means an agency—
(a)registered under Division 2 of Part 3 of the Health Services Act 1988; and
(b)in respect of which a declaration under section 45 of that Act is in force;
"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988;
"multi-purpose service" means—
(a)a body referred to in section 115V(2) of the Health Services Act 1988; or
(b)a body declared under Part 4A of that Act to be a multi purpose service;
"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988;
"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988.'.
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Part 5—Public Authorities (Dividends) Act 1983
15.Further public authority
In section 4(1) of the Public Authorities (Dividends) Act 1983, in the definition of "public authority", after paragraph (b) insert—
"(c)the Melbourne Convention and Exhibition Trust; or".
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Part 6—Taxation Administration Act 1997
16.New section 14A inserted
After section 14 of the Taxation Administration Act 1997 insert—
"14A.Notice of certain joint assessments
(1)This section has effect for the purposes of the following taxation laws only—
(a)Congestion Levy Act 2005;
(b)Land Tax Act 2005.
(2)If the Commissioner makes or withdraws a joint assessment, or an assessment of persons who are jointly and severally liable under a taxation law referred to in sub-section (1), the Commissioner may serve notice of assessment or withdrawal under section 14—
(a)on each of the persons assessed or jointly and severally liable; or
(b)if all of those persons have given notice to the Commissioner in a form approved by the Commissioner nominating one of them as the person on whom the notice may be served—on the person nominated; or
(c)subject to sub-section (3), on one of those persons.
(3)Service of notice of an assessment or withdrawal under sub-section (2)(c) is not valid unless the Commissioner causes notice of the service to be served on the other person, or each of the other persons, who were jointly assessed or jointly and severally liable.".
17.Objections to valuations used for land tax
(1)In section 96(1)(ca) of the Taxation Administration Act 1997, after "Valuer-General" insert "or a valuer nominated by the Valuer-General".
(2)Section 97(5) of the Taxation Administration Act 1997 is repealed.
(3)After section 100(4) of the Taxation Administration Act 1997 insert—
"(5)This section does not apply to an objection referred to in section 96(1)(ca).".
18.Recovery of land tax pending valuation objection, review or appeal
(1)At the end of section 104 of the Taxation Administration Act 1997 insert—
"(2)A reference in this section to an objection, review or appeal includes a reference to an objection, review or appeal under Part III of the Valuation of Land Act 1960.".
(2)At the end of section 105 of the Taxation Administration Act 1997 insert—
"(2)A reference in this section to an objection includes a reference to an objection under Part III of the Valuation of Land Act 1960.".
(3)After section 115(1) of the Taxation Administration Act 1997 insert—
"(1A)If—
(a)a taxpayer's objection under Part III of the Valuation of Land Act 1960 to a valuation is allowed in whole or part; or
(b)a taxpayer's review or appeal under Part III of the Valuation of Land Act 1960 in respect of a valuation is upheld—
the Commissioner must refund any amount paid under an assessment of land tax that is in excess of a requirement for payment under the Land Tax Act 2005.".
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Part 7—Valuation of Land Act 1960
19.Valuation of transmission easements
For section 5B(2) of the Valuation of Land Act 1960 substitute—
"(2)At the request of the Commissioner, and to enable the Commissioner to assess land tax imposed under Division 4 of Part 2 of the Land Tax Act 2005, the valuer-general must cause—
(a)a valuation of each transmission easement to be made as at 1 January in every even calendar year (subject to sub-section (2A)); and
(b)the valuation to be given to the Commissioner before 31 December in that year.
(2A)If—
(a)a transmission easement exists over land in a municipal district; and
(b)under section 13DC(4) the Minister has determined a date other than that specified in section 13DC(3) as the date as at which a general valuation of all rateable land within that municipal district must be made—
the valuation of the transmission easement under sub-section (2) over land in that municipal district must be made as at the date determined by the Minister under section 13DC(4).".
20.Objection to valuations
(1)After section 16(6) of the Valuation of Land Act 1960 insert—
"(6A)A person who has been given a notice of valuation by a rating authority and who is subsequently assessed for land tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment.
(6B)Despite sub-section (1), a person referred to in sub-section (6A) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the rating authority that made the valuation or caused it to be made.
(6C)For the purposes of any time period in this Part other than section 18, an objection referred to in sub-section (6B) is taken to have been lodged at the time at which the rating authority receives the objection from the Commissioner.".
(2)After section 16(7) of the Valuation of Land Act 1960 insert—
"(8)This section does not apply in respect of a valuation made by the Commissioner or made for the Commissioner by the valuer‑general or a valuer nominated by the valuer-general.
Note:Section 96(1)(ca) of the Taxation Administration Act 1997 provides for objections to valuations made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general.".
21.Objection to valuation used for land tax
In section 18 of the Valuation of Land Act 1960—
(a)in paragraph (b), for "tax." substitute
"tax; or";
(b)after paragraph (b) insert—
"(c)in the case of a person referred to in section 16(6A)—within 2 months after receiving the notice of assessment of land tax.".
22.New section 21A inserted
After section 21 of the Valuation of Land Act 1960 insert—
"21A.Commissioner to be notified of certain objections
(1)This section applies to an objection made by a person referred to in section 16(6A).
(2)At the same time as, or as soon as practicable after, the valuer or the valuer-general (as the case requires) gives notice to the objector under section 21 of a decision or recommendation on the objection, the valuer or the valuer-general must give a copy of that notice to the Commissioner.".
23.New section 33 inserted
After section 32 of the Valuation of Land Act 1960 insert—
"33.Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006
Sections 16(6A), 16(6B) and 16(6C) apply to a person who is assessed for land tax in respect of the 2007 tax year and any subsequent tax year.".
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Endnotes
Minister's second reading speech—
Legislative Assembly: 24 August 2006
Legislative Council: 3 October 2006
The long title for the Bill for this Act was "to make miscellaneous amendments to the Duties Act 2000, the Land Tax Act 2005, the Pay‑roll Tax Act 1971, the Public Authorities (Dividends) Act 1983, the Taxation Administration Act 1997 and the Valuation of Land Act 1960 and for other purposes."
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