Untitled document

State Taxation Amendment Act 2024

No. 22 of 2024

TABLE OF PROVISIONS

Section  Page

Part 1—Preliminary

1Purposes

2Commencement

Part 2—Amendment of Duties Act 2000

3Definitions—business insurance and class of business

4Definitions—business insurance

Part 3—Amendment of Gambling Taxation Act 2023

5New section 14A inserted

Part 4—Amendment of Land Tax Act 2005

Division 1—Assessment of land tax

6Assessment of joint owners of land

7Land tax for fixed trust if beneficial interests notified to Commissioner

8Land tax for unit trust scheme if unitholdings notified to Commissioner

9Land tax for absentee fixed trust if beneficial interests notified to Commissioner

10Land tax for absentee unit trust scheme if unitholdings notified to Commissioner

11New section 119 inserted

Division 2—Exemptions

12New sections 78B and 78C inserted

13Holiday home exemption

14Holiday home exemption—contiguous land

Part 5—Amendment of Payroll Tax Act 2007

15Definitions

16Persons providing educational services

17New clause 15A of Schedule 2 inserted

Part 6—Amendment of Planning and Environment Act 1987

18Levy certificate

19Revised levy certificate

20Section 96V amended

21Excluded subdivisions of land

Part 7—Amendment of State Taxation Acts and Other Acts Amendment Act 2023

22Statute law revision

Part 8—Amendment of Taxation Administration Act 1997

23Criminal liability of officers of bodies corporate—failure to exercise due diligence

Part 9—Amendment of Environment Protection Act 2017

24Schedule 2 substituted

Part 10—Amendment of Victorian Conservation Trust Act 1972

25New section 9 inserted

26New Schedules inserted

Part 11—Repeal of this Act

27Repeal of this Act

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Endnotes

1      General information

State Taxation Amendment Act 2024

No. 22 of 2024

[Assented to 4 June 2024]

The Parliament of Victoria enacts:

PART 1—PRELIMINARY

1Purposes

The purposes of this Act are—

(a)to amend the Duties Act 2000 in relation to duty chargeable on premiums paid in relation to contracts of business insurance; and

(b)to amend the Gambling Taxation Act 2023 to authorise the Commissioner to require casino operators to provide certain information to the Commissioner regularly during a specified period; and

(c)to amend the Land Tax Act 2005 in relation to—

(i)the assessment of joint owners of land for land tax; and

(ii)exemptions from land tax for social housing and emergency housing; and

(iii)exemptions from vacant residential land tax for land used as a holiday home; and

(d)to amend the Payroll Tax Act 2007 in relation to exemptions for non-Government schools and non-profit organisations providing educational services to those schools; and

(e)to amend the Planning and Environment Act 1987 in relation to—

(i)the metropolitan planning levy; and

(ii)excluded subdivisions of land for the purposes of growth areas infrastructure contributions; and

(f)to amend the State Taxation Acts and Other Acts Amendment Act 2023 to make a statute law revision amendment; and

(g)to amend the Taxation Administration Act 1997 to make further provision for criminal liability of officers of casino operators; and

(h)to amend the Environment Protection Act 2017 in relation to the waste levy scheme; and

(i)to amend the Victorian Conservation Trust Act 1972 to establish a trust account in relation to certain land covenants made under that Act; and

(j)to make other miscellaneous and technical amendments to those Acts.

2Commencement

(1)This Part comes into operation on the day on which this Act receives the Royal Assent.

(2)The remaining provisions of this Act, except Parts 4 and 5 and section 4, come into operation on the day after the day on which this Act receives the Royal Assent.

(3)Division 1 of Part 4 is taken to have come into operation on 1 January 2024.

(4)Part 5 comes into operation on 1 July 2024.

(5)Division 2 of Part 4, except section 14, and section 4 come into operation on 1 January 2025.

(6)Section 14 comes into operation on 1 January 2026.

PART 2—AMENDMENT OF DUTIES ACT 2000

3Definitions—business insurance and class of business

(1)In section 3(1) of the Duties Act 2000—

(a)in the definition of business insurance, after paragraph (f) insert—

"(g)a class of business declared under subsection (2A)(a)—

but does not include a kind of insurance excluded under subsection (2A)(b);";

(b)for the definition of class of business substitute—

"class of business means a class of business defined in a prudential standard determined under section 32 of the Insurance Act 1973 of the Commonwealth;".

(2)After section 3(2) of the Duties Act 2000 insert—

"(2A)The Treasurer, by notice published in the Government Gazette, may declare one or more of the following—

(a)a class of business to be a class of business for the purposes of paragraph (g) of the definition of business insurance;

(b)a kind of insurance to be a kind of insurance that is excluded from the definition of business insurance.".

4Definitions—business insurance

In section 3(1) of the Duties Act 2000, in the definition of business insurance, after paragraph (a) insert—

"(ab)cyber;

(ac)directors and officers;".

PART 3—AMENDMENT OF GAMBLING TAXATION ACT 2023

5New section 14A inserted

After section 14 of the Gambling Taxation Act 2023 insert—

"14A   Power to require regular provision of information etc. during specified period

(1)The Commissioner, by written notice, may require a casino operator to provide to the Commissioner any information, document or thing that—

(a)is of a class of information, document or thing specified in the notice; and

(b)is in or comes into the possession of the casino operator during the period (not exceeding 6 months) specified in the notice; and

(c)is an additional record that the casino operator is required to keep, or cause to be kept, in accordance with a written notice under section 51 of the Taxation Administration Act 1997.

(2)A casino operator to whom a notice is given under subsection (1) must provide any information, document or thing required by the notice within the timeframe specified in the notice or any extended timeframe specified by the Commissioner.

Penalty:500 penalty units in the case of a body corporate;

100 penalty units in any other case.

Note

Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.

(3)A casino operator does not commit an offence against subsection (2) if the casino operator has a reasonable excuse for not providing the required information, document or thing within the timeframe specified in the notice or any extended timeframe specified by the Commissioner.".

PART 4—AMENDMENT OF LAND TAX ACT 2005

Division 1—Assessment of land tax

6Assessment of joint owners of land

After section 38(6) of the Land Tax Act 2005 insert—

"(7)Despite subsection (3), a joint owner of taxable land is not to be separately assessed for land tax on the owner's individual interest in that land if—

(a)the taxable land is assessable for land tax under subsection (2), (2A) or (2B); and

(b)the taxable land is the only land that the owner jointly owns; and

(c)the owner does not own any other taxable land in any capacity; and

(d)either—

(i)the owner does not own the taxable land as trustee of a trust; or

(ii)the owner owns the taxable land as trustee of a trust and is liable for land tax on the land at the applicable rate set out in Part 1 of Schedule 1; and

(e)either—

(i)the owner is not an absentee owner of the taxable land; or

(ii)the owner is an absentee owner of the taxable land and subsection (2A) applies to the assessment of the taxable land.".

7Land tax for fixed trust if beneficial interests notified to Commissioner

After section 46B(7) of the Land Tax Act 2005 insert—

"(8)Subsection (4)(a) does not apply to a beneficiary of the trust if the beneficiary—

(a)is not deemed to be the owner of any other taxable land; and

(b)does not own any other taxable land in any capacity.

(9)Subsection (4)(b) does not apply to the trustee of the trust if the trustee—

(a)is a beneficiary/trustee under section 46D or 46ID; and

(b)does not own any other taxable land in any capacity.".

8Land tax for unit trust scheme if unitholdings notified to Commissioner

After section 46C(6) of the Land Tax Act 2005 insert—

"(7)Subsection (4)(a) does not apply to a unitholder of the scheme if the unitholder—

(a)is not deemed to be the owner of any other taxable land; and

(b)does not own any other taxable land in any capacity.

(8)Subsection (4)(b) does not apply to the trustee of the scheme if the trustee—

(a)is a beneficiary/trustee under section 46D or 46ID; and

(b)does not own any other taxable land in any capacity.".

9Land tax for absentee fixed trust if beneficial interests notified to Commissioner

After section 46IB(6) of the Land Tax Act 2005 insert—

"(7)Subsection (3)(a) does not apply to a beneficiary of the trust if the beneficiary—

(a)is not an absentee beneficiary; and

(b)is not deemed to be the owner of any other taxable land; and

(c)does not own any other taxable land in any capacity.".

10Land tax for absentee unit trust scheme if unitholdings notified to Commissioner

After section 46IC(6) of the Land Tax Act 2005 insert—

"(7)Subsection (3)(a) does not apply to a unitholder in the scheme if the unitholder—

(a)is not an absentee beneficiary; and

(b)is not deemed to be the owner of any other taxable land; and

(c)does not own any other taxable land in any capacity.".

11New section 119 inserted

After section 118 of the Land Tax Act 2005 insert—

"119   Repeal of sections on 1 January 2034

The following sections are repealed on 1 January 2034—

(a)section 38(7);

(b)section 46B(8) and (9);

(c)section 46C(7) and (8);

(d)section 46IB(7);

(e)section 46IC(7).".

Division 2—Exemptions

12New sections 78B and 78C inserted

After section 78A of the Land Tax Act 2005 insert—

"78B   Social housing

(1)Land is exempt land if the Commissioner determines that—

(a)it is used exclusively as social housing that is—

(i)occupied by a person whose name was registered in the Victorian Housing Register and who was allocated a tenancy in the social housing on the basis that the person satisfied the eligibility criteria; or

(ii)available for occupation by a person whose name is registered in the Victorian Housing Register and who may be allocated a tenancy in the social housing only on the basis that the person meets the eligibility criteria; or

(b)it is—

(i)owned by a charitable institution; and

(ii)vacant; and

(iii)declared by its owner to be held for future use and occupation in accordance with paragraph (a).

(2)For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.

(3)If the Commissioner is satisfied that only a part of land is land to which subsection (1)(a) or (b) applies—

(a)land tax is assessable on the remaining part of the land, unless another exemption applies to that part; and

(b)section 22 applies, if necessary, for that purpose.

(4)To obtain an exemption from land tax under this section, the owner of the land must—

(a)apply to the Commissioner for the exemption; and

(b)give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.

(5)In this section—

eligibility criteria has the same meaning as in section 4(1) of the Housing Act 1983;

Victorian Housing Register has the same meaning as in section 4(1) of the Housing Act 1983.

78CEmergency housing

(1)Land is exempt land if the Commissioner determines that—

(a)it is used exclusively for accommodation—

(i)that is owned, controlled or managed by a charitable institution, participating registered agency or public statutory authority; and

(ii)that is occupied or available for occupation by a person experiencing homelessness or being subjected to family violence or at risk of experiencing homelessness or being subjected to family violence; and

(iii)that is provided for occupation on a non-permanent basis; and

(iv)for which any rent payable is less than the market rate; or

(b)it is—

(i)owned by a charitable institution; and

(ii)vacant; and

(iii)declared by its owner to be held for future use and occupation in accordance with paragraph (a).

(2)For the purposes of making a determination under subsection (1)(b), the Commissioner must be satisfied that the land will be exempt land under subsection (1)(a) within 2 years, or a longer period approved by the Commissioner, of the tax year to which the determination under subsection (1)(b) applies.

(3)If the Commissioner is satisfied that only a part of land is land to which subsection (1)(a) or (b) applies—

(a)land tax is assessable on the remaining part of the land, unless another exemption applies to that part; and

(b)section 22 applies, if necessary, for that purpose.

(4)To obtain an exemption from land tax under this section, the owner of the land must—

(a)apply to the Commissioner for the exemption; and

(b)give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.

(5)In this section—

participating registered agency has the same meaning as in section 4(1) of the Housing Act 1983.".

13Holiday home exemption

(1)After section 88A(1) of the Land Tax Act 2005 insert—

"(1A)Land is exempt from vacant residential land tax if—

(a)the owner of the land is a corporation or a trustee of a trust (other than a trust with a vested beneficiary); and

(b)the owner of the land either—

(i)owned the land on 28 November 2023; or

(ii)became the owner of the land on a date occurring after 28 November 2023 under a contract for the purchase of the land that was entered into on or before 28 November 2023; and

(c)the owner of the land has been the owner continuously since the relevant date referred to in paragraph (b)(i) or (ii); and

(d)since the relevant date referred to in paragraph (b)(i) or (ii)—

(i)for a corporation, any transfer of shares in the corporation has been between persons who are relatives of one another; or

(ii)for a unit trust scheme, any transfer of units in the scheme has been between persons who are relatives of one another; or

(iii)for a fixed trust, any transfer of a beneficial interest in the trust property has been between persons who are relatives of one another; or

(iv)for a discretionary trust, any change to the specified beneficiaries has been a change to add or remove a person who is a relative of another specified beneficiary; and

(e)the PPR requirement is satisfied; and

(f)in the year preceding the tax year, the land has been used and occupied as a holiday home for a period of at least 4 weeks (whether continuous or aggregate) by a specified person; and

(g)the Commissioner is satisfied that the land was used and occupied as a holiday home in the year preceding the tax year.".

(2)In section 88A(2) of the Land Tax Act 2005—

(a)after "subsection (1)(b)" insert "or (1A)(g)";

(b)for paragraph (b) substitute—

"(b)the distance between the location of the land and the principal place of residence of the owner, the vested beneficiary, a shareholder, unitholder, beneficiary or specified beneficiary (as the case requires); and".

(3)After section 88A(4) of the Land Tax Act 2005 insert—

"(5)In this section—

PPR requirement means the requirement that—

(a)for a corporation, at least 50% of the shares of the corporation are owned by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or

(b)for a unit trust scheme, at least 50% of the units in the scheme are owned by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or

(c)for a fixed trust, at least 50% of the beneficial interest in the trust property is held by one or more natural persons who, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence; or

(d)for a discretionary trust, a specified beneficiary of the trust who is a natural person or a relative of that person, in the year preceding the tax year, used and occupied other land in Australia as a principal place of residence;

specified person means—

(a)for a corporation, a natural person referred to in paragraph (a) of the definition of PPR requirement or their relative; or

(b)for a unit trust scheme, a natural person referred to in paragraph (b) of the definition of PPR requirement or their relative; or

(c)for a fixed trust, a natural person referred to in paragraph (c) of the definition of PPR requirement or their relative; or

(d)for a discretionary trust, a natural person referred to in paragraph (d) of the definition of PPR requirement .".

14Holiday home exemption—contiguous land

(1)In section 88A(3) of the Land Tax Act 2005, for "An owner" substitute "Subject to subsection (3A), an owner".

(2)After section 88A(3) of the Land Tax Act 2005 insert—

"(3A)   In addition to land of an owner that is exempt from vacant residential land tax under subsection (1) or (1A) (the holiday home land), land is exempt from vacant residential land tax if—

(a)the land is residential land within the meaning of section 34B(2B); and

(b)the land is owned by the owner of the holiday home land; and

(c)the land is contiguous with the holiday home land or separated from the holiday home land only by a road or railway or other similar area across or around which movement is reasonably possible; and

(d)the land enhances the holiday home land; and

(e)the land is used solely for the private benefit and enjoyment of the person who uses and occupies the holiday home land.".

PART 5—AMENDMENT OF PAYROLL TAX ACT 2007

15Definitions

In clause 13 of Schedule 2 to the Payroll Tax Act 2007 insert the following definition—

"declared school means a school declared under clause 14(3);".

16Persons providing educational services

In clause 15 of Schedule 2 to the Payroll Tax Act 2007, for "school" substitute "declared school".

17New clause 15A of Schedule 2 inserted

After clause 15 of Schedule 2 to the Payroll Tax Act 2007 insert—

15AVariation to exemption for non-profit organisations "

(1)Despite section 48(1)(a)(i), wages are not exempt wages if—

(a)the wages are paid or payable by a religious institution that is—

(i)a school; or

(ii)a non-profit organisation that provides an educational service in connection with the curriculum of a school; and

(b)the school is not a declared school.

(2)Despite section 48(1)(a)(iii), wages are not exempt wages if—

(a)the wages are paid or payable by a non‑profit organisation that provides an educational service in connection with the curriculum of a school; and

(b)the school is not a declared school.".

PART 6—AMENDMENT OF PLANNING AND ENVIRONMENT ACT 1987

18Levy certificate

In section 96T(3) of the Planning and Environment Act 1987, for "90 days" substitute "180 days".

19Revised levy certificate

For section 96U(4) of the Planning and Environment Act 1987 substitute—

"(4)A revised certificate expires on the later of the following dates—

(a)the date that is 90 days after the day on which the revised certificate is issued;

(b)the date on which the original levy certificate issued under section 96T expires.".

20Section 96V amended

(1)In the heading to section 96V of the Planning and Environment Act 1987, for "cases of mathematical error" substitute "certain circumstances".

(2)For section 96V(1) of the Planning and Environment Act 1987 substitute—

"(1)A person who has paid a levy under this Division is entitled to a refund of the whole or any part of the levy if—

(a)the person makes a request to the Commissioner for a refund in the form approved by the Commissioner; and

(b)the request is made no later than 30 days after the expiration of—

(i)the levy certificate; or

(ii)if there has been a revised certificate, the revised certificate; and

(c)the leviable planning permit application in respect of which the levy was paid has not been made; and

(d)the Commissioner is satisfied of one or more of the grounds set out in subsection (1A).

(1A)For the purposes of subsection (1)(d), the grounds are that—

(a)there has been a mathematical error in calculating the amount of the levy by reference to the estimated cost of the development stated in the notice given to the Commissioner under section 96S(1)(a); or

(b)the applicant died before the application was made and no other person is proceeding with the application; or

(c)the relevant planning scheme was amended before the leviable permit application was made and, as a result of that amendment, the responsible authority must refuse to grant the permit.

(1B)A person who has paid a levy under this Division is not entitled to a refund of the whole or any part of the levy except in the circumstances set out in subsection (1).".

(3)In section 96V(2) of the Planning and Environment Act 1987—

(a)for "subsection (1)" substitute "subsection (1B)";

(b)in paragraph (b), after "made" insert "(except as provided in subsection (1))".

21Excluded subdivisions of land

For section 201RF(c) of the Planning and Environment Act 1987 substitute—

"(c)the subdivision is carried out by a public authority or a municipal council and the following apply—

(i)all the land to be subdivided is vested in or registered in the name of the public authority or municipal council;

(ii)no additional lots are created by the subdivision; or".

PART 7—AMENDMENT OF STATE TAXATION ACTS AND OTHER ACTS AMENDMENT ACT 2023

22Statute law revision

In section 35 of the State Taxation Acts and Other Acts Amendment Act 2023, for "section 88E" substitute "section 88EC".

PART 8—AMENDMENT OF TAXATION ADMINISTRATION ACT 1997

23Criminal liability of officers of bodies corporate—failure to exercise due diligence

After section 130B(2)(ba)(i) of the Taxation Administration Act 1997 insert—

"(ia)section 14A(2);".

PART 9—AMENDMENT OF ENVIRONMENT PROTECTION ACT 2017

24Schedule 2 substituted

For Schedule 2 to the Environment Protection Act 2017 substitute—

"Schedule 2—Amount payable as waste levy

Table 1

Date when waste is received	Amount of waste levy payable under section 145(1) for each tonne of waste received
	Premises in prescribed municipal districts		Premises that are not in prescribed municipal districts
	Municipal waste	Industrial waste	Municipal waste	Industrial waste
On or after 1 July 2021 and before 1 July 2022	$105.90	$105.90	$52.95	$93.19
On or after 1 July 2022 and before 1 July 2023	$125.90	$125.90	$62.95	$110.79
On or after 1 July 2023 and before 1 July 2025	8·13 fee units	8·13 fee units	4·06 fee units	7·15 fee units
On or after 1 July 2025 and before 1 July 2026	$169.79	$169.79	$84.78	$149.33
On or after 1 July 2026	10·26 fee units	10·26 fee units	5·12 fee units	9·03 fee units

Note

The regulations may prescribe municipal districts that are subject to a higher waste levy payable for each tonne of municipal waste or industrial waste that is received.

Table 2

Date when waste is received	Amount of waste levy payable under section 145(2) for each tonne of priority waste received
	Packaged waste asbestos	Category B waste	Category C waste	Category D waste
On or after 1 July 2021 and before 1 July 2022	2·06 fee units	17·15 fee units	$105.90	$105.90
On or after 1 July 2022 and before 1 July 2023	2·06 fee units	17·15 fee units	$125.90	$125.90
On or after 1 July 2023 and before 1 July 2025	2·06 fee units	17·15 fee units	8·13 fee units	8·13 fee units
On or after 1 July 2025 and before 1 July 2026	2·06 fee units	17·15 fee units	$169.79	$169.79
On or after 1 July 2026	2·06 fee units	17·15 fee units	10·26 fee units	10·26 fee units

Note

There is no amount of waste levy payable for receiving Category A waste as receiving Category A at a landfill is prohibited.

The regulations may prescribe an amount payable as the waste levy for each tonne of priority waste (other than Category B waste, Category C waste, Category D waste or packaged waste asbestos) that is received.".

PART 10—AMENDMENT OF VICTORIAN CONSERVATION TRUST ACT 1972

25New section 9 inserted

After section 8 of the Victorian Conservation Trust Act 1972 insert—

9Vacant Land Conservation Covenants Account"

(1)There is established an account in the Public Account as part of the Trust Fund known as the Vacant Land Conservation Covenants Account.

(2)There is to be credited to the VLCC Account—

(a)all money required or authorised to be paid into the VLCC Account by any Act; and

(b)all interest derived from investment of money in the VLCC Account.

(3)Money standing to the credit of the VLCC Account is to be applied, in amounts authorised by the Secretary, toward the reasonable costs and expenses incurred by the Trust in relation to entering into covenants under section 3A(1) in relation to specified land.

(4)If the Treasurer is satisfied that at any time there is in the VLCC Account an amount in excess of the amount required to meet the anticipated payments from the account, the Treasurer, after consultation with the Minister, may direct the payment of the whole or any part of that excess amount out of the VLCC Account into the Consolidated Fund.

(5)The Minister must cause to be included in the report of operations of the Department under Part 7 of the Financial Management Act 1994 for a financial year—

(a)details of amounts credited to and applied from the VLCC Account in that year; and

(b)the number of covenants entered into in that year that were funded from the VLCC Account.

(6)In this section—

Department means the Department of Energy, Environment and Climate Action;

non-residential zone means a zone listed in Schedule 2;

Secretary means the Department Head of the Department under the Public Administration Act 2004;

specified land means land that—

(a)is within a municipal district of a Council listed in Schedule 1; and

(b)is not within a non-residential zone; and

(c)does not contain a dwelling;

VLCC Account means the Vacant Land Conservation Covenants Account established by subsection (1);

zone means a zone under a planning scheme in force under the Planning and Environment Act 1987.".

26New Schedules inserted

After section 14 of the Victorian Conservation Trust Act 1972 insert—

Schedule 1—Metropolitan Melbourne"

Section 9(6)

Banyule City Council

Bayside City Council

Boroondara City Council

Brimbank City Council

Cardinia Shire Council

Casey City Council

Greater Dandenong City Council

Darebin City Council

Frankston City Council

Glen Eira City Council

Hobsons Bay City Council

Hume City Council

Kingston City Council

Knox City Council

Manningham City Council

Maribyrnong City Council

Maroondah City Council

Melbourne City Council

Melton City Council

Merri-bek City Council

Monash City Council

Moonee Valley City Council

Mornington Peninsula Shire Council

Nillumbik Shire Council

Port Phillip City Council

Stonnington City Council

Whitehorse City Council

Whittlesea City Council

Wyndham City Council

Yarra City Council

Yarra Ranges Shire Council

Schedule 2—Non-residential zones

Section 9(6)

Commercial 2 Zone (C2Z)

Commercial 3 Zone (C3Z)

Comprehensive Development Zone (CDZ)

Farming Zone (FZ)

Green Wedge Zone (GWZ)

Green Wedge Zone A (GWAZ)

Industrial 1 Zone (IN1Z)

Industrial 2 Zone (IN2Z)

Industrial 3 Zone (IN3Z)

Port Zone (PZ)

Priority Development Zone (PDZ)

Public Use Zone (PUZ)

Public Park and Recreation Zone (PPRZ)

Public Conservation and Resource Zone (PCRZ)

Rural Activity Zone (RAZ)

Rural Conservation Zone (RCZ)

Rural Living Zone (RLZ)

Special Use Zone (SUZ)

Transport Zone (TRZ)

Urban Growth Zone (UGZ)

Urban Floodway Zone (UFZ)".

PART 11—REPEAL OF THIS ACT

27Repeal of this Act

This Act is repealed on 1 January 2027.

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: 14 May 2024

Legislative Council: 15 May 2024

The long title for the Bill for this Act was "A Bill for an Act to amend the Duties Act 2000, the Environment Protection Act 2017, the Gambling Taxation Act 2023, the Land Tax Act 2005, the Payroll Tax Act 2007, the Planning and Environment Act 1987, the State Taxation Acts and Other Acts Amendment Act 2023, the Taxation Administration Act 1997 and the Victorian Conservation Trust Act 1972 and for other purposes."