Valuation of Land Act 1916 (NSW)

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No judgment structure available for this case.

Headings, other than the hdgs to the Parts and to sch 1: Rep 1981 No 118, Sch 1 (12).

whole Act (s 49A (1) excepted): Am 2000 No 106, Sch 2 [1] (“or stratum” omitted wherever occurring).

whole Act (the definition of “Stratum” in s 4 (1) excepted): Am 2000 No 106, Sch 2 [2] (“and strata” omitted wherever occurring).

An Act to make provision for the valuation of land; to establish the office of Valuer-General; to provide for the appointment of contract valuers; and for other purposes.

long title: Am 1978 No 126, Sch 1 (1); 1994 No 48, Sch 13 (1). Subst 1996 No 140, Sch 1 [1].

Part 1Preliminary1Name of Act

This Act may be cited as the Valuation of Land Act 1916.

2Date of commencement

This Act shall commence and come into operation on the first day of January, one thousand nine hundred and sixteen. Parts 5 and 6 shall not come into operation within any district or any part of a district until a date to be specified by proclamation of the Governor in the Gazette.

Editorial note—

For list of districts and parts of districts to which the operation of Parts 5 and 6 has been extended, see the Historical notes at the end of this Act.

s 2: Am 1951 No 41, sec 3 (a).

3

(Repealed)

s 3: Am 1961 No 67, sec 2 (1) (a); 1978 No 137, Sch 5 (1); 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 2 (a). Rep 1992 No 111, Sch 1.

4Definitions(1)

In this Act, unless inconsistent with the context or subject-matter—

Area means the territory within which a rating or taxing authority levies rates or taxes.

Compulsorily acquired means compulsorily acquired in accordance with the Land Acquisition (Just Terms Compensation) Act 1991 or the Roads Act 1993.

contract includes an arrangement.

contract valuer means a person or body with whom the Valuer-General has a valuation service contract.

Council has the same meaning as it has in the Local Government Act 1993.

Department means the Department of Planning, Industry and Environment.

Deposited plan means a plan (not being a plan under the Strata Schemes Development Act 2015) registered after being lodged at the office of the Registrar-General in accordance with Division 3 of Part 23 of the Conveyancing Act 1919.

District means valuation district for the purposes of this Act.

exercise a function includes perform a duty.

function includes a duty.

general valuation means a valuation referred to in section 14A (1).

Land improvements means—

  • (a)

    the clearing of land by the removal or thinning out of timber, scrub or other vegetable growths,

  • (b)

    the picking up and removal of stone,

  • (c)

    the improvement of soil fertility or the structure of soil,

  • (d)

    the restoration or improvement of land surface by excavation, filling, grading or levelling, not being works of irrigation or conservation,

  • (d1)

    without limiting paragraph (d), any excavation, filling, grading or levelling of land (otherwise than for the purpose of irrigation or conservation) that is associated with—

    • (i)

      the erection of any building or structure, or

    • (ii)

      the carrying out of any work, or

    • (iii)

      the operations of any mine or extractive industry,

  • (e)

    the reclamation of land by draining or filling together with any retaining walls or other works appurtenant to the reclamation, and

  • (f)

    underground drains.

Lease includes agreement to lease, licence, or any other document for the tenancy or occupancy of land.

Lessee includes sub-lessee.

List includes supplementary list.

Local government area has the same meaning as area has in the Local Government Act 1993.

Owner means the person who, whether jointly or severally, is seised or possessed of or entitled to any estate or interest in land.

Planning instrument means an environmental planning instrument within the meaning of the Environmental Planning and Assessment Act 1979 (including a deemed environmental planning instrument within the meaning of that Act).

rating or taxing authority means a rating or taxing authority referred to in section 47 (1).

Register of Land Values means the Register of Land Values referred to in section 14CC.

Rent, in respect of a lease, includes premium, fine, royalty, and any other consideration for the tenancy or occupancy of land.

Secretary means the Secretary of the Department.

Stratum means a part of land consisting of a space or layer below, on, or above the surface of the land, or partly below and partly above the surface of the land, defined or definable by reference to improvements or otherwise, whether some of the dimensions of the space or layer are unlimited or whether all the dimensions are limited; but refers only to a stratum ratable or taxable under any Act, and strata is the plural of stratum.

Supplementary valuation means a valuation included in a supplementary list supplied pursuant to section 49 but does not include—

  • (a)

    a valuation made under the provisions of section 19B or a valuation referred to in section 20 (3) (b),

  • (b)

    an altered valuation made as the result of an objection, appeal, correction of a clerical error or misdescription, where the valuation which was altered was included in a general valuation.

  • (c)

    (Repealed)

Taxes includes duties.

valuation recommendation means a recommendation of the kind referred to in section 13H.

valuation service means a service involving the provision of valuation recommendations to the Valuer-General.

valuation service contract means a valuation service contract referred to in Part 1A.

valuing year means the year commencing 1 July.

water right means a right or authority (however described) under the Water Management Act 2000, the Water Act 1912 or any other Act, being a right or authority to construct, install or use works of irrigation, or to use water supplied by works of irrigation.

Western Division means that part of the State that is the Western Division within the meaning of the Crown Land Management Act 2016.

Note—

The Interpretation Act 1987 contains definitions and other provisions that affect the interpretation and application of this Act.

(1A)

In this Act, a reference to land includes a reference to a stratum and a reference to a parcel of land includes a reference to a parcel that comprises a stratum.

(2)

Notes in the text of this Act are explanatory notes and do not form part of this Act.

(3)

Nothing in this Act relating to strata shall affect the provisions of the Strata Schemes Development Act 2015.

s 4: Am 1919 No 41, sec 135 (a); 1948 No 30, sec 31 (a); 1951 No 41, sec 3 (b); 1961 No 66, sec 2 (a); 1961 No 67, sec 2 (1) (b); 1973 No 13, sec 2 (a); 1973 No 68, Sch 3, Part 2; 1975 No 43, sec 3; 1978 No 126, Schs 1 (2), 4 (1); 1978 No 137, Sch 5 (2); 1979 No 205, Sch 2, Part 1; 1980 No 2, Sch 1 (1); 1981 No 118, Sch 1 (1); 1985 No 145, Sch 1 (1); 1986 No 220, Sch 1; 1989 No 123, Sch 1 (1); 1989 No 156, Sch 1 (1); 1994 No 48, Sch 13 (2); 1995 No 11, Sch 1.139 [1] [2]; 1996 No 67, Sch 1 [1]–[3]; 1996 No 139, Sch 2.34 [1] [2] (am 1997 No 55, Sch 2.18 [1] [2]); 1996 No 140, Sch 1 [2] [3]; 1999 No 31, Sch 3.22; 2000 No 106, Schs 1 [1]–[5], 2 [3]; 2003 No 41, Sch 1 [1]; 2005 No 49, Sch 2 [1]; 2007 No 27, Sch 1.53 [1]; 2008 No 62, Sch 1.39; 2009 No 9, Sch 3.15; 2009 No 106, Sch 3.42 [1]; 2010 No 59, Sch 2.101 [1]; 2011 No 69, Sch 1 [1]; 2015 No 51, Sch 9.24 [1]–[3]; 2015 No 58, Sch 3.92 [1]; 2017 No 17, Sch 4.102 [1]; 2020 No 30, Sch 3.42.

4AApplication of Act to fire and emergency services levy(1)

In this Act—

  • (a)

    a reference to a rate or tax includes a reference to the fire and emergency services levy under the Fire and Emergency Services Levy Act 2017, and

  • (b)

    a reference to the levying of a rate or tax by a council includes a reference to the charging of that fire and emergency services levy by a council.

(2)

However, the application of this Act to the fire and emergency services levy is subject to provisions of the Fire and Emergency Services Levy Act 2017.

Note—

The Fire and Emergency Services Levy Act 2017 enables certain unvalued land (for example land on Lord Howe Island) to be valued for the purposes of the levy as provided for by the regulations under that Act. The valuation method is different from the method by which a general valuation for land is ascertained under Part 1B.

s 4A: Ins 2017 No 9, Sch 4.9 [1].

5Improved value of land(1)

The improved value of land is the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require.

(2)

In determining the improved value of any land being premises occupied for trade, business, or manufacturing purposes, such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.

s 5: Am 1951 No 41, sec 3 (c).

6

(Repealed)

s 6: Am 1959 No 31, sec 2; 1961 No 67, sec 2 (1) (c). Rep 1981 No 118, Sch 1 (2).

6ALand value

s 6A, hdg: Ins 1978 No 126, Sch 1 (3).

(1)

The land value of land is the capital sum which the fee-simple of the land might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require, assuming that the improvements, if any, thereon or appertaining thereto, other than land improvements, and made or acquired by the owner or the owner’s predecessor in title had not been made.

(2)

Notwithstanding anything in subsection (1), in determining the land value of any land it shall be assumed that—

  • (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, at the date to which the valuation relates, and

  • (b)

    such improvements may be continued or made on the land as may be required in order to enable the land to continue to be so used,

but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the land may be used on the assumption that the improvements, if any, other than land improvements, referred to in subsection (1) had not been made.

(3)

Notwithstanding anything in subsection (1), in determining the land value of any land, being land in relation to which, at the date to which the valuation relates, there was a water right—

  • (a)

    the land value shall include the value of the right, and

  • (b)

    it shall be assumed that the right shall continue to apply in relation to the land.

(4)

For the purpose of determining the value of a water right, the value of any water secured by, or referable to, that right is to be ignored.

s 6A: Ins 1978 No 126, Sch 1 (3). Subst 1981 No 118, Sch 1 (3). Am 1983 No 146, sec 2; 1989 No 123, Sch 1 (2); 2005 No 49, Sch 2 [2].

7Assessed annual value(1)

The assessed annual value of land is—

  • (a)

    nine-tenths of the fair average annual value of the land, with the improvements (if any) thereon, or

  • (b)

    $10,

whichever is the greater.

(2)

In determining the assessed annual value of any land being premises occupied for trade, business, or manufacturing purposes such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.

(3)

In determining the assessed annual value of any land it shall be assumed that the land, with the improvements, if any, thereon is not subject to the provisions of the Landlord and Tenant (Amendment) Act 1948.

s 7: Am 1951 No 41, sec 3 (d); 1961 No 67, sec 2 (1) (d); 1973 No 13, sec 2 (1); 1978 No 137, Sch 5 (3); 1981 No 118, Sch 1 (4); 1985 No 145, Sch 1 (2).

7AImproved value of strata(1)

The improved value of a stratum is the capital sum which the fee-simple of the stratum might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require.

(2)

In determining the improved value of any stratum being premises occupied for trade, business, or manufacturing purposes, such value shall not include the value of any plant, machines, tools or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.

s 7A and hdg: Ins 1961 No 66, sec 2 (b).

7BLand value of strata(1)

The land value of a stratum is the capital sum which the fee-simple of the stratum might be expected to realise if offered for sale on such reasonable terms and conditions as a bona-fide seller would require assuming—

  • (a)

    that the improvements, if any, within the stratum and made or acquired by the owner or the owner’s predecessor in title had not been made: Provided that where the stratum is wholly or partly in an excavation it shall be assumed that the excavation of the stratum had been made,

  • (b)

    that means of access to the stratum may be used, and may continue to be used, as they were being used, or could be used, on the date to which the valuation relates, and

  • (c)

    that lands outside the stratum, including land of which the stratum forms part, are in the state and condition existing at the date to which the valuation relates, and, in particular, without limiting the generality of this assumption, that where the stratum consists partly of a building, structure, or work or is portion of a building, structure, or work, such building, structure, or work, to the extent that it is outside the stratum, had been made.

(2)

Notwithstanding anything in subsection (1), in determining the land value of a stratum it shall be assumed that—

  • (a)

    the stratum 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, at the date to which the valuation relates, and

  • (b)

    such improvements may be continued or made in the stratum as may be required in order to enable the stratum to continue to be so used,

but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the stratum may be used on the assumptions set forth in subsection (1).

s 7B: Ins 1961 No 66, sec 2 (b). Am 1981 No 118, Sch 1 (4).

7CAssessed annual value of strata(1)

The assessed annual value of a stratum is—

  • (a)

    nine-tenths of the fair average annual value of the stratum, with the improvements (if any) therein, or

  • (b)

    $10,

whichever is the greater.

(2)

In determining the assessed annual value of any stratum being premises occupied for trade, business, or manufacturing purposes such value shall not include the value of any plant, machines, tools, or other appliances which are not fixed to the premises or which are only so fixed that they may be removed from the premises without structural damage thereto.

(3)

In determining the assessed annual value of any stratum it shall be assumed that the stratum, with the improvements, if any, therein, is not subject to the provisions of the Landlord and Tenant (Amendment) Act 1948.

s 7C: Ins 1961 No 66, sec 2 (b). Am 1973 No 13, sec 2 (c); 1978 No 137, Sch 5 (4); 1981 No 118, Sch 1 (4); 1985 No 145, Sch 1 (3).

7DValuer-General not required to determine certain valuations

s 7D, hdg: Ins 1973 No 13, sec 2 (d).

(1)

Subject to subsection (5), on and after 1 January 1973, the Valuer-General is not required—

  • (a)

    to determine the improved value of any land,

  • (b)

    to determine the assessed annual value of any land except where the Valuer-General is requested, by instrument in writing, to do so by a rating or taxing authority, or

  • (c)

    to record in the Register of Land Values the nature of the improvements on any land.

(2)

Subsection (1) shall not operate so as to prevent the Valuer-General, if he or she decides to do so, from determining the assessed annual value of any land or from recording in the Register of Land Values the nature of the improvements on any land.

(2A)

The Valuer-General is not required, in relation to a rating or taxing authority—

  • (a)

    to make any valuation, or to determine any allowance or apportionment factor, under this Act, or

  • (b)

    to comply with any other provision of this Act or any other law with respect to such a valuation, allowance, apportionment factor or rating base factor,

if it appears to the Valuer-General, at the time at which the valuation, allowance, apportionment factor or rating base factor would otherwise be made or determined, that the valuation, allowance, apportionment factor or rating base factor would not, at any time, be used for the purpose of any rate or tax which may be made by or payable to the authority.

(3)

The omission to include in the Register of Land Values or to give in a valuation list the assessed annual value of any land in respect of which a request is made pursuant to subsection (1) (b) by a rating or taxing authority or a valuation, allowance, apportionment factor or rating base factor to which subsection (2A) applies shall not affect or invalidate the Register of Land Values or the valuation list.

(4)

This section shall have effect notwithstanding any provision of this Act or of any other law.

(5)

Nothing in or done under this section shall affect the operation of section 19B.

s 7D: Ins 1973 No 13, sec 2 (d). Am 1980 No 137, sec 3 (1); 1986 No 173, Sch 1 (1); 1989 No 156, Sch 1 (2); 2000 No 106, Schs 1 [6] [7], 2 [4].

7E–7K

(Repealed)

s 7E, hdg: Ins 1978 No 126, Sch 3 (1). Rep 2000 No 106, Sch 1 [8].

s 7E: Ins 1978 No 126, Sch 3 (1). Am 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [8].

s 7F, hdg: Ins 1978 No 137, Sch 1 (1). Rep 2000 No 106, Sch 1 [8].

s 7F: Ins 1978 No 137, Sch 1 (1). Am 1980 No 137, sec 3 (1); 1987 No 159, Sch 1; 1996 No 67, Sch 1 [4]; 1997 No 61, Sch 2.3 [1]–[3]; 1998 No 138, Sch 2.9. Rep 2000 No 106, Sch 1 [8].

s 7G: Ins 1985 No 145, Sch 1 (4). Rep 2000 No 106, Sch 1 [8].

s 7H: Ins 1989 No 204, Sch 1. Rep 2000 No 106, Sch 1 [8].

ss 7I–7K: Ins 1993 No 32, Sch 2. Rep 2000 No 106, Sch 1 [8].

8Valuer-General(1)

The Governor may appoint a Valuer-General, who shall have the general administration of this Act.

(2)

Schedule 1 has effect in respect of the Valuer-General.

(3)

Subject to this Act, the Valuer-General has and may exercise the functions conferred or imposed on the Valuer-General by or under this or any other Act or law.

(4)

The general role of the Valuer-General is—

  • (a)

    to exercise functions with respect to the valuation of land in the State, and

  • (b)

    to ensure the integrity of valuations under this Act, and

  • (c)

    to be the custodian of the Register of Land Values.

(5)

The Valuer-General may delegate to any person any of the functions conferred or imposed on the Valuer-General by or under this or any other Act or law, other than this power of delegation.

s 8: Am 1976 No 4, Sch 5; 1980 No 137, secs 2 (b), 3 (1); 1996 No 140, Sch 1 [4]; 2000 No 106, Sch 1 [9].

9Functions of Valuer-General(1)

The functions of the Valuer-General include the following—

  • (a)

    to establish and maintain the Register of Land Values, and for this purpose to maintain such databases as the Valuer-General thinks appropriate,

  • (b)

    to enter valuations on the Register of Land Values on the basis of valuation recommendations made under this Act,

  • (c)

    to enter into, manage and monitor valuation service contracts,

  • (d)

    to make valuations of land as authorised or required by or under this or any other Act,

  • (e)

    to deal with objections and appeals against valuations under this Act.

(2)

The Valuer-General may, on behalf of the Crown, enter into contracts in connection with the exercise of the functions of the Valuer-General. Nothing in this subsection affects any other power to enter into contracts.

s 9: Am 1937 No 35, Second Sch; 1978 No 137, Sch 5 (5); 1980 No 2, Sch 1 (2); 1980 No 137, sec 3 (1); 1981 No 90, Sch 1 (1); 1985 No 231, Sch 31. Subst 1996 No 140, Sch 1 [5]. Am 2000 No 106, Sch 1 [10] [11]; 2011 No 69, Sch 1 [2].

9APrivate valuations by Valuer-General(1)

The Valuer-General may make a valuation of land at the request of any person (a private valuation) for the purposes of any agreement or other arrangement between parties (a private agreement) that provides for the valuation to be made by the Valuer-General.

(2)

The terms of the private agreement do not prevent the Valuer-General from delegating the making of the private valuation or from making the private valuation on the recommendation of a contract valuer.

Note—

Section 8 (5) enables the Valuer-General to delegate the making of a private valuation to any person. Section 13H provides for the Valuer-General to make a private valuation on the recommendation of a contract valuer.

(3)

A private valuation made by a delegate of the Valuer-General or by the Valuer-General on the recommendation of a contract valuer is, for the purposes of a private agreement, deemed to have been made by the Valuer-General (even if the private agreement provides for the valuation to be made by the Valuer-General as an expert valuer or on the basis of the Valuer-General’s own investigations, skill and judgment).

(4)

The making of a private valuation under this section is at the discretion of the Valuer-General and the Valuer-General cannot be required to make a private valuation under this section.

s 9A: Ins 2011 No 69, Sch 1 [3].

10Staff

Persons may be employed in the Public Service under the Government Sector Employment Act 2013 to enable the Valuer-General to exercise his or her functions.

Note—

Section 59 of the Government Sector Employment Act 2013 provides that the persons so employed (or whose services the Valuer-General makes use of) may be referred to as officers or employees, or members of staff, of the Valuer-General. Section 47A of the Constitution Act 1902 precludes the Valuer-General from employing staff.

s 10: Am 1980 No 137, sec 3 (1). Subst 1996 No 140, Sch 1 [6]; 2015 No 58, Sch 3.92 [2].

11Disclosure and misuse of certain information(1)

A person shall not disclose any information obtained in connection with the administration or execution of this Act unless that disclosure is made—

  • (a)

    with the consent of the person from whom the information was obtained,

  • (b)

    in connection with the administration or execution of this Act,

  • (c)

    for the purposes of any legal proceedings arising out of this Act or of any report of any such proceedings,

  • (d)

    in accordance with a requirement imposed under the Ombudsman Act 1974, or

  • (e)

    with other lawful excuse.

(2)

A person acting in the administration or execution of this Act shall not use, either directly or indirectly, information acquired by the person in that capacity, being information that is not generally known but if generally known might reasonably be expected to affect materially the market value or price of any land for the purpose of gaining either directly or indirectly any personal advantage.

(3)

The following persons, namely—

  • (a)

    contract valuers,

  • (b)

    directors of corporations that are contract valuers,

  • (c)

    officers, employees and agents of contract valuers,

are, for the purposes of this section, taken to be involved in the administration or execution of this Act. Accordingly, they are persons to whom subsections (1) and (2) apply.

Maximum penalty—20 penalty units.

s 11: Subst 1980 No 137, sec 2 (c). Am 1992 No 112, Sch 1; 1996 No 140, Sch 1 [7].

12Local government areas(1)

Each local government area is a valuation district for the purposes of this Act.

(2)

Whenever there is any change in the boundaries of a local government area, the same change is taken to have been made in the boundaries of the valuation district that corresponds to that area.

s 12: Subst 1995 No 11, Sch 1.139 [3].

13Western Division

That portion of the Western Division which is not incorporated as local government areas shall also be a valuation district, but may be divided by the Governor into two or more such districts. The Governor shall notify any such division in the Gazette, and may rescind or alter any such division.

s 13: Am 1995 No 11, Sch 1.139 [4].

Part 1AContract valuers

pt 1A: Ins 1996 No 140, Sch 1 [8].

13AValuation service contracts(1)

The Valuer-General may negotiate and enter into valuation service contracts for the provision of valuation services to the Valuer-General.

(2)

Without limiting the terms and conditions of valuation service contracts, such contracts may regulate the manner in which valuation services are to be carried out. In particular, such contracts may contain provisions—

  • (a)

    setting out the principles and methods according to which the valuation services are to be carried out,

  • (b)

    establishing performance indicators to assist with assessing the effectiveness and efficiency of the valuation services that have been carried out,

  • (c)

    prescribing the qualifications of persons (including contract valuers and employees or agents of contract valuers) who may exercise specified functions,

  • (d)

    identifying persons (including contract valuers and employees or agents of contract valuers) who may or may not exercise specified functions,

  • (e)

    regulating the manner in which specified functions are to be exercised,

  • (f)

    imposing restrictions on the exercise of specified functions,

  • (g)

    authorising contract valuers to exercise functions or discretions that expressly or impliedly belong to the Valuer-General,

  • (h)

    setting out the obligations of contract valuers to provide assistance to the Valuer-General in dealing with objections under Part 3, defending appeals under Part 4 and exercising functions under Part 5.

(3)

Contract valuers are not agents of and do not represent the Valuer-General, except where expressly provided by or under this or any other Act or by the terms of the relevant valuation service contract.

s 13A: Ins 1996 No 140, Sch 1 [8].

13BKinds of contracts

Valuation service contracts are of two kinds, as follows—

  • (a)

    contested contracts, being contracts contested through open tender, and

  • (b)

    uncontested contracts, being contracts that are not contested through open tender.

s 13B: Ins 1996 No 140, Sch 1 [8].

13CContested contracts(1)

The Minister may, by order in writing, direct the Valuer-General to invite tenders for contested valuation service contracts for the provision of valuation services—

  • (a)

    in specified parts of the State, or

  • (b)

    for specified purposes, or

  • (c)

    for specified purposes in specified parts of the State.

(2)

The Valuer-General is required to comply with a direction under subsection (1). However, any failure to do so does not invalidate anything done or omitted to be done under or for the purposes of this or any other Act or law.

(3), (4)

(Repealed)

s 13C: Ins 1996 No 140, Sch 1 [8]. Am 2003 No 4, Sch 1.14; 2015 No 48, Sch 1.31 [1].

13DUncontested contracts

The Valuer-General may negotiate and enter into uncontested valuation service contracts with the State Valuation Office for the provision of—

  • (a)

    valuation services not covered by a direction under section 13C, and

  • (b)

    valuation services for which there are no successful tenderers under section 13C.

ss 13D–13F: Ins 1996 No 140, Sch 1 [8].

13ETermination of contracts

The Valuer-General may terminate a valuation service contract at any time, subject only to the terms of the contract.

ss 13D–13F: Ins 1996 No 140, Sch 1 [8].

13FMonitoring of contract valuers

The Valuer-General is required—

  • (a)

    to monitor the standard of valuation services provided under valuation service contracts, and

  • (b)

    to make assessments (on a sample basis or otherwise) of the compliance by contract valuers with procedural and other requirements of this Act, the regulations and the applicable valuation service contracts.

ss 13D–13F: Ins 1996 No 140, Sch 1 [8].

13GProvisions relating to State Valuation Office(1)

The State Valuation Office may enter into contested and uncontested valuation service contracts with the Valuer-General.

(2)

The Secretary may enter into contracts, and do anything else, on behalf of the State Valuation Office for the purposes of this Act.

(3)

The Secretary may delegate his or her functions under this section, other than this power of delegation, to any person employed in the State Valuation Office.

(4)

Nothing in this section affects any other power to enter into contracts or do anything else.

s 13G: Ins 1996 No 140, Sch 1 [8]. Am 2015 No 58, Sch 3.92 [3] [4].

13HRecommendations for valuations(1)

Any valuation for which the Valuer-General is required under section 13C to invite tenders for contested valuation service contracts must, and any other valuation under this Act may, be made by the Valuer-General on the recommendation of a contract valuer.

(2)

For the purpose of formulating recommendations in connection with a valuation, a contract valuer may exercise any relevant functions or discretions that expressly or impliedly belong to the Valuer-General and—

  • (a)

    that are specifically authorised by the relevant valuation service contract to be exercised by the contract valuer, or

  • (b)

    that, although not so specifically authorised, are ancillary to or otherwise relate to the making of the valuation.

This subsection has effect subject to the valuation service contract.

(3)

The Valuer-General may make a valuation on the basis of such a recommendation—

  • (a)

    without independently exercising relevant functions or discretions referred to in subsection (2), and

  • (b)

    without independently assessing the accuracy of the recommendation.

(4)

Without limiting section 13F, the Valuer-General is to monitor and make general assessments of the standards of accuracy of recommendations.

(5)

The Valuer-General may request that a recommendation be revised by the contract valuer who prepared it.

(6)

If a contract valuer under a contested valuation service contract—

  • (a)

    fails to make a recommendation in respect of a valuation or class of valuations to which the contract applies, or

  • (b)

    fails to revise a recommendation, in respect of a valuation or class of valuations to which the contract applies, in accordance with a request under subsection (5),

the Valuer-General may make the valuation or valuations concerned without the need for such a recommendation.

(7)

Alternatively, the Valuer-General may negotiate and enter into an uncontested valuation service contract with some other contract valuer to provide the relevant recommendations.

s 13H (previously Sec 14B): Ins 1996 No 140, Sch 1 [10]. Renumbered 2000 No 106, Sch 1 [13].

Part 1BValuation of land

pt 1B: Ins 2000 No 106, Sch 1 [14].

Division 1Land to be valued

pt 1B, div 1, hdg: Ins 2000 No 106, Sch 1 [14].

14AValuer-General to ascertain land values(1)

The land value of each parcel of land in New South Wales, other than—

  • (a)

    lands of the Crown, or

  • (b)

    land that is within the Western Division and is not within the area of a rating or taxing authority,

is to be ascertained each year.

(2)

The Valuer-General may at any time value any parcel of land, either on his or her own initiative or—

  • (a)

    in the case of lands of the Crown, on the application of the public authority by or on whose behalf the land is held, or

  • (b)

    in the case of land within the Western Division (including land referred to in paragraph (a)), on the application of the Secretary of the Department of Industry, or

  • (c)

    in the case of land within the area of a rating or taxing authority (including land referred to in paragraph (a) or (b)), on the application of that authority.

(3)

(Repealed)

(4)

The Valuer-General may separately value different parts of the same parcel of land, in which case this Act applies to each such part as if it were a separate parcel of land.

(5)

Any land value ascertained under this Act is to be entered in the Register of Land Values.

(6)

The power to ascertain a land value includes the power to reascertain that land value, and references in this Part to the ascertainment of land value are taken to include references to the reascertainment of land value.

s 14A: Ins 1973 No 13, sec 2 (e). Am 1978 No 126, Schs 3 (2), 4 (2); 1978 No 137, Schs 1 (2), 2, 5 (7); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (5); 1985 No 145, Sch 1 (5); 1989 No 123, Sch 1 (3); 1989 No 156, Sch 1 (3); 1994 No 48, Sch 13 (3); 1995 No 11, Sch 1.139 [5]; 1996 No 140, Sch 1 [9]. Rep 2000 No 106, Sch 1 [12]. Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [1]; 2017 No 17, Sch 4.102 [2].

14BValuations to be made as at 1 July in current valuing year(1)

Land that is valued for the purposes of a general valuation is to be valued as at 1 July in the valuing year in which the valuation takes place.

(2)

A land value for any year commencing 1 July may be ascertained for a parcel of land even if it did not exist, as at 1 July in that year, in the form in which it exists when its value is ascertained.

(3)

If any part of the parcel was, as at 1 July in that year, included in another parcel of land for which a value as at that date has been ascertained, the Valuer-General is to reascertain the value of the residue of that other parcel.

s 14B: Ins 2000 No 106, Sch 1 [14].

Division 2How land is to be valued

pt 1B, div 2: Ins 2000 No 106, Sch 1 [14].

14CValuation of land in the Western Division(1)

In making a valuation for use by a rating or taxing authority of land in the Western Division, the Valuer-General is to assume—

  • (a)

    if the land is freehold land, that the land is, as freehold land, subject to such restrictions on the use and disposition of the land as would be applicable if the land were held under and in accordance with a Western lands lease (within the meaning of Schedule 3 to the Crown Land Management Act 2016) that authorised the use to which the land was put as at the date to which the valuation of the land relates, and

  • (b)

    if the land is not freehold land and is held under a lease or other tenure under the Crown Land Management Act 2016, or any other Act, that the land is freehold land and that it is, as freehold land, subject to such restrictions on the use and disposition of the land as are applicable to the land by reason of its being the subject of the lease or other tenure.

(2)

The restrictions referred to in subsection (1) are to be assumed to apply to land at the date to which the valuation of the land relates.

s 14C: Ins 2000 No 106, Sch 1 [14]. Am 2017 No 17, Sch 4.102 [3] [4].

14DProtected archaeological areas, wildlife districts, wildlife refuges and game reserves(1)

On receipt of a copy of an order or revocation made under section 65 of the National Parks and Wildlife Act 1974, or a proclamation made under section 67, 68 or 69 of that Act, the Valuer-General is to make a valuation of the land affected by the order, revocation or proclamation.

(2)

Despite any other provision of this Act, the Valuer-General must assume, in making a valuation for use by a rating or taxing authority of land, the whole or part of which comprises—

  • (a)

    a protected archaeological area within the meaning of the National Parks and Wildlife Act 1974, that the land so comprised may be used only for the purposes of such a protected archaeological area as at the date to which the valuation relates, or

  • (b)

    a wildlife district within the meaning of that Act, that the land so comprised may be used only for the purposes of such a wildlife district as at the date to which the valuation relates, or

  • (c)

    a wildlife refuge within the meaning of that Act, that the land so comprised may be used only for the purposes of such a wildlife refuge as at the date to which the valuation relates, or

  • (d)

    a game reserve within the meaning of that Act, that the land so comprised may be used only for the purposes of such a game reserve as at the date to which the valuation relates.

s 14D: Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [2].

14ECommunity schemes, neighbourhood schemes and certain strata schemes(1)

Land that is association property is not to be separately valued unless the Valuer-General has been informed by—

  • (a)

    the local council, or

  • (b)

    the Chief Commissioner of State Revenue, or

  • (c)

    a prescribed person,

that the land is used for commercial purposes.

(2)

In valuing—

  • (a)

    a community development lot or a precinct development lot, or

  • (b)

    a neighbourhood lot or strata parcel that is part of a community scheme (whether or not it is also part of a precinct scheme),

the Valuer-General is to take into account any benefits and disadvantages applicable to the lot or parcel because of its special status as part of the community scheme and, except in the case of a community development lot, as part of a subsidiary scheme or schemes.

(3)

In valuing a neighbourhood lot that is not part of a community scheme the Valuer-General is to take into account any benefits and disadvantages applicable to the lot as part of the neighbourhood scheme.

(4)

In valuing a lot—

  • (a)

    in a scheme referred to in subsection (2), the Valuer-General is to take into account the value to the proprietor of the lot of the interest attributable to the lot in community property, precinct property or neighbourhood property that is not used for commercial purposes,

  • (b)

    in a neighbourhood scheme referred to in subsection (3), the Valuer-General is to take into account the value to the proprietor of the lot of the interest attributable to the lot in neighbourhood property that is not used for commercial purposes.

(5)

Expressions used in this section have the same meanings as they have in the Community Land Development Act 2021.

s 14E: Ins 2000 No 106, Sch 1 [14]. Am 2017 No 63, Sch 4.54; 2021 No 6, Sch 5.24[1].

14FValuation of mines and minerals(1)

If a mine is situated partly in one area and partly in another, the mine is to be valued as a whole, and the land value, improved value and assessed annual value are to be apportioned between the areas as the Valuer-General may direct.

(2)

If any part of a mine is under the sea or under the tidal waters of an estuary or harbour, the part is to be valued with and as part of the mine, even though the overlying land and water are not within the boundaries of any area.

(3)

If any part of a mine is separately occupied by a person for a purpose other than mining, the part is taken to be distinct from the mine, and is to be valued and rated accordingly.

(4)

To the extent to which the presence of coal in any land within a colliery holding (within the meaning of the Mining Act 1992) increases the land value of that land, the amount of the increase is to be separately recorded in the Register of Land Values in relation to that land.

(5)

Objection may be made under Part 3 against any apportionment referred to in subsection (1) or the amount of any increase referred to in subsection (4).

s 14F: Ins 2000 No 106, Sch 1 [14].

14GValuation subject to heritage restrictions under EPI(1)

Land that is heritage restricted on the date by reference to which its land value is to be determined is to have its land value determined on the basis of the following assumptions—

  • (a)

    that the land may be used only for the purpose, if any, for which it was used when the value is determined,

  • (b)

    that all improvements on that land when the value is determined may be continued and maintained in order that the use of that land as referred to in paragraph (a) may be continued,

  • (b1)

    that all improvements referred to in paragraph (b) on that land are new (without any deduction being made because of their actual condition),

  • (c)

    that no improvements, other than those referred to in paragraph (b), may be made to or on that land,

  • (d)

    that the cost of construction of improvements on that land has no effect on its land value, with the result that there is to be no reduction in land value because of any difference between the cost of construction of the improvements referred to in paragraph (b) as new improvements and the cost of construction of other improvements used as a basis for comparison in the determination of land value.

(1A)

When the land value of heritage restricted land is determined on the basis of the assumptions required by this section, there is to be no deduction from or other adjustment of that land value on account of the effect on land value of any factor concerned with the land being heritage restricted land (other than the effect of those assumptions).

(2)

Land is heritage restricted as at a particular date if the Valuer-General has determined that it would be reasonable to make the assumptions referred to in subsection (1) in respect of the land as at that date because of any provision of a planning instrument concerned with the heritage significance or heritage value of the land or any building, work or other thing on or in the land.

(3)

The Valuer-General may, and on the application of the owner of land must, make a determination as to whether a particular parcel of land is heritage restricted.

(4)

An application under subsection (3) is to be in the form required by the Valuer-General and accompanied by such supporting information as the Valuer-General may request.

(5)

The Valuer-General is not to determine that land is heritage restricted as at a particular date if the land is the subject of a listing on the State Heritage Register under the Heritage Act 1977 as at that date.

Note—

Division 6 of Part 6 of the Heritage Act 1977 deals with heritage valuations. In certain circumstances the Valuer-General is required to make a heritage valuation of land that is listed on the State Heritage Register under that Act.

s 14G: Ins 2000 No 106, Sch 1 [14]. Am 2009 No 97, Sch 1 [1]; 2011 No 69, Sch 1 [4] [5].

14HValuing rent-controlled land(1)

Land that is rent-protected is to have its land value determined taking into account any restriction imposed by the Landlord and Tenant (Amendment) Act 1948 on the rent at which any premises or part of premises on the land may be let.

(2)

Land is rent-protected if the Valuer-General has determined that a fair rent is applicable to any premises or part of premises on the land under the Landlord and Tenant (Amendment) Act 1948.

(3)

The Valuer-General may, and on the application of the owner of land must, make a determination as to whether a particular parcel of land is rent-protected.

(4)

An application under subsection (3) is to be in the form required by the Valuer-General and accompanied by such supporting information as the Valuer-General may request.

s 14H: Ins 2000 No 106, Sch 1 [14].

14IValuing Crown lease restricted land(1)

Land that is Crown lease restricted is to have its land value determined taking into account the restrictions on the disposition or manner of use that apply to the land by reason of its being the subject of the lease concerned.

(2)

Land is Crown lease restricted if it is subject to any of the following—

  • (a)

    a holding or enclosure permit within the meaning of the Crown Land Management Act 2016,

  • (b)

    a continued permissive occupancy within the meaning of Schedule 1 to the Crown Land Management Act 2016,

  • (c)

    a lease under the Forestry Act 2012,

  • (d)

    in the case of lands of the Crown, a lease of a class or description prescribed by the regulations.

s 14I: Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [3]; 2007 No 27, Sch 1.53 [2]; 2012 No 96, Sch 4.48; 2017 No 17, Sch 4.102 [5].

14JDeduction of allowances(1)

In determining the land value of land, there is to be deducted the amount of any allowance or allowances ascertained under Divisions 3 (Allowances for profitable expenditure) and 4 (Allowances for subdivision).

(2)

If more than one provision of this Division is applicable to the determination of land value in a particular case, the applicable provisions apply cumulatively.

s 14J: Ins 2000 No 106, Sch 1 [14].

14KAssumption as to physical condition and manner of use of land(1)

For the purpose of valuing any land, it is to be assumed—

  • (a)

    that the physical condition of the land, and of any other land, and

  • (b)

    that the manner in which the land, and any other land, may be used,

were the same on 1 July of the valuing year in respect of which the land is being valued as they were on the date on which the valuation is made.

(2)

For the purpose of ascertaining any allowance or apportionment factor for any land, it is to be assumed—

  • (a)

    that the physical condition of the land, and of any other land, and

  • (b)

    that the manner in which the land, and any other land, may be used,

were the same on 1 July of the valuing year in respect of which the allowance or apportionment factor is being ascertained as they were on the date on which the land became eligible to have an allowance or apportionment factor ascertained for it.

s 14K: Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [4].

Division 3Allowances for profitable expenditure

pt 1B, div 3: Ins 2000 No 106, Sch 1 [14].

14LExpenditure for which allowance is to be made(1)

For the purpose of ascertaining the land value of any land, the Valuer-General is to ascertain a reasonable allowance for profitable expenditure by the owner, occupier or lessee in respect of—

  • (a)

    any effective land improvements on or appertaining to the land, and

  • (b)

    any visible and effective improvements which, although not on the land, have been constructed—

    • (i)

      for the purpose of supplying water to the land, or

    • (ii)

      for the purpose of draining the land, protecting the land from inundation or making some other provision for the more beneficial use of the land.

(2)

In the case of a stratum, the Valuer-General is also to ascertain a reasonable allowance for profitable expenditure by the owner or occupier on any visible and effective improvements which, although not in the stratum, have been constructed exclusively for the benefit of the stratum.

(3)

An allowance for profitable expenditure is to be calculated on the assumption that—

  • (a)

    the allowance is being calculated at the date by reference to which the land value is being determined, and

  • (b)

    any improvements that have been taken into account for the purpose of ascertaining the land value of the land were in existence at the date referred to in paragraph (a).

(4)

An allowance for profitable expenditure is to be entered in the Register of Land Values in respect of any land value to which it relates.

s 14L: Ins 2000 No 106, Sch 1 [14].

14MExclusion of allowances in certain circumstances(1)

For the purposes of the Land Tax Management Act 1956, the land value of a parcel of land is taken not to include an allowance for profitable expenditure in respect of any land tax year—

  • (a)

    if the owner of the land was not the owner of the land when the profitable expenditure was incurred, or

  • (b)

    if the profitable expenditure was incurred by an occupier or lessee of the land, and the occupancy or lease has been transferred or surrendered or has expired since that expenditure was incurred, or

  • (c)

    in the case of land zoned or otherwise designated for use for any purpose (other than rural or non-urban purposes) under a planning instrument, if any building or structure has been erected or any works have been carried out on the land, or

  • (d)

    if the profitable expenditure was incurred more than 15 years before the date by reference to which the land value is being determined, or

  • (e)

    if, as at 31 December before the beginning of that year, the parcel of land was no longer owned by the person by whom the profitable expenditure was incurred,

and land tax under that Act is to be assessed and levied accordingly.

(2)

For the purposes of the Local Government Act 1993, the land value of a parcel of land is taken not to include an allowance for profitable expenditure in respect of any rating year—

  • (a)

    if the owner of the land was not the owner of the land when the profitable expenditure was incurred, or

  • (b)

    if the profitable expenditure was incurred by an occupier or lessee of the land, and the occupancy or lease has been transferred or surrendered or has expired since that expenditure was incurred, or

  • (c)

    in the case of land zoned or otherwise designated for use for any purpose (other than rural or non-urban purposes) under a planning instrument, if any building or structure has been erected or any works have been carried out on the land, or

  • (d)

    if the profitable expenditure was incurred more than 15 years before the date by reference to which the land value is being determined, or

  • (e)

    if, as at 30 June before the beginning of that year, the parcel of land was no longer owned by the person by whom the profitable expenditure was incurred,

and rates and charges under that Act are to be assessed and levied accordingly.

s 14M: Ins 2000 No 106, Sch 1 [14]. Subst 2006 No 38, Sch 1 [5].

14NAllowance not to exceed cost of improvements

The amount of an allowance for profitable expenditure is not to exceed the cost of the improvements determined as at the date by reference to which the land value is being determined.

s 14N–14R: Ins 2000 No 106, Sch 1 [14].

14ONo allowance for expenditure by the Crown

If land has been leased by the Crown or a statutory body, no allowance is to be ascertained under this Division for expenditure incurred by the Crown or body, except to the extent to which the Crown or body has been reimbursed in respect of the expenditure by the lessee (otherwise than by payment of rent, rates or taxes).

s 14N–14R: Ins 2000 No 106, Sch 1 [14].

14PTime at which allowance is to be calculated

An allowance for profitable expenditure is to be ascertained in relation to a rating or taxing authority—

  • (a)

    as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became eligible for the allowance, and

  • (b)

    as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.

s 14N–14R: Ins 2000 No 106, Sch 1 [14].

14QApportionment of joint expenditure(1)

This section applies to the calculation of allowances for profitable expenditure for improvements constructed on or for the benefit of a number of parcels of land, where the profitable expenditure has (by agreement or otherwise) been apportioned between the various owners of the land.

(2)

The proportion of the total profitable expenditure on any such improvements to be allowed in relation to any one parcel of land is to be the same as the proportion of the total cost of those improvements that are paid or payable by the owner of that parcel.

s 14N–14R: Ins 2000 No 106, Sch 1 [14].

14RAllowance can be objected against(1)

An objection under Part 3 may be made against a decision of the Valuer-General—

  • (a)

    to ascertain an allowance for profitable expenditure in respect of any land, or

  • (b)

    not to ascertain an allowance for profitable expenditure in respect of any land, or

  • (c)

    as to the amount of an allowance for profitable expenditure in respect of any land,

in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.

(2)

An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.

s 14N–14R: Ins 2000 No 106, Sch 1 [14].

Division 4Allowances for subdivision

pt 1B, div 4: Ins 2000 No 106, Sch 1 [14].

14SDefinition of “subdivider”

In this Division, subdivider, in relation to a lot in a deposited plan, means—

  • (a)

    the person who, either alone or with any other person, owned the whole of the land comprising the lots in the plan immediately before registration of the plan, or

  • (b)

    if, immediately before registration of the plan, the land referred to in paragraph (a) comprised two or more parcels, any person who, either alone or with any other person, owned the whole of the land comprising any one or more of those parcels.

s 14S: Ins 2000 No 106, Sch 1 [14]. Subst 2006 No 38, Sch 1 [6].

14TLots which qualify for subdivision allowance(1)

A lot in a deposited plan qualifies for an allowance for subdivision if, as at the date by reference to which the allowance is ascertained, the lot is owned by the subdivider.

(2)

If a lot qualifies for an allowance for subdivision, the Valuer-General is to ascertain the allowance in respect of that lot in accordance with this Division.

(3)

An allowance for subdivision (including a nil allowance) is to be entered in the Register of Land Values in respect of any land value to which it relates.

s 14T: Ins 2000 No 106, Sch 1 [14].

14UHow subdivision allowance is ascertained(1)

The amount of the allowance for subdivision in respect of a lot in a deposited plan is the proportionate amount of the discount from sale price of all lots in that plan that in the opinion of the Valuer-General would be applicable to the lot.

(2)

The discount from sale price, in relation to lots in a deposited plan, means the amount (if any) that in the opinion of the Valuer-General is the difference between—

  • (a)

    the total of the land values of the lots had they been sold separately, and

  • (b)

    the total of the land values of the lots had they been sold to one person.

(3)

An allowance for subdivision is to be ascertained in relation to a rating or taxing authority—

  • (a)

    as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became eligible for the allowance, and

  • (b)

    as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.

s 14U: Ins 2000 No 106, Sch 1 [14].

14VExclusion of subdivision allowances in certain circumstances(1)

For the purposes of the Land Tax Management Act 1956, the land value of a parcel of land is taken not to include an allowance for subdivision in respect of any land tax year—

  • (a)

    if any building has been erected on the land, or any works have been carried out on the land, since the deposited plan was registered, or

  • (b)

    if, as at 31 December before the beginning of that year, more than 3 years have passed since the deposited plan was registered, or

  • (c)

    if, as at 31 December before the beginning of that year, the parcel of land was no longer owned by the subdivider,

and land tax under that Act is to be assessed and levied accordingly.

(2)

For the purposes of the Local Government Act 1993, the land value of a parcel of land is taken not to include an allowance for subdivision in respect of any rating year—

  • (a)

    if any building has been erected on the land, or any works have been carried out on the land, since the deposited plan was registered, or

  • (b)

    if, as at 30 June before the beginning of that year, more than 3 years have passed since the deposited plan was registered, or

  • (c)

    if, as at 30 June before the beginning of that year, the parcel of land was no longer owned by the subdivider,

and rates and charges under that Act are to be assessed and levied accordingly.

s 14V: Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [7] [8].

14WAllowance can be objected against(1)

An objection under Part 3 may be made against a decision of the Valuer-General—

  • (a)

    to ascertain an allowance for subdivision in respect of any land, or

  • (b)

    not to ascertain an allowance for subdivision in respect of any land, or

  • (c)

    as to the amount of an allowance for subdivision in respect of any land,

in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.

(2)

An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.

s 14W: Ins 2000 No 106, Sch 1 [14].

Division 5Apportionment factors for mixed development land

pt 1B, div 5 (ss 14X–14AA): Ins 2000 No 106, Sch 1 [14].

14XOwner may apply for apportionment factor for mixed development land(1)

The Valuer-General may ascertain an apportionment factor for the land value of mixed development land, either on his or her own initiative or on the application of the owner of the land or of a rating or taxing authority.

(2)

An apportionment factor ascertained by the Valuer-General under this Division is to be entered by the Valuer-General in the Register of Land Values in respect of the land value to which it relates.

pt 1B, div 5 (ss 14X–14AA): Ins 2000 No 106, Sch 1 [14].

14YHow apportionment factor is determined(1)

The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is non-residential land bears to the rental value of the mixed development land as a whole.

(2)

Rental values are to be ascertained in relation to a rating or taxing authority—

  • (a)

    as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed development land, and

  • (b)

    as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.

pt 1B, div 5 (ss 14X–14AA): Ins 2000 No 106, Sch 1 [14].

14ZApportionment factors can be objected against(1)

An objection under Part 3 may be made against a decision of the Valuer-General—

  • (a)

    to ascertain an apportionment factor in respect of any land, or

  • (b)

    not to ascertain an apportionment factor in respect of any land, or

  • (c)

    as to the amount of an apportionment factor in respect of any land,

in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.

(2)

An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.

pt 1B, div 5 (ss 14X–14AA): Ins 2000 No 106, Sch 1 [14].

14AAApportionment factor to be reascertained in certain cases

If the land value of land in respect of which an apportionment factor has been ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an apportionment factor for that land value.

pt 1B, div 5 (ss 14X–14AA): Ins 2000 No 106, Sch 1 [14].

14BBDefinitions(1)

For the purposes of this Division—

mixed development land means a parcel of land occupied or used solely as the site of one or more buildings comprising—

  • (a)

    one, or more than one, flat, and

  • (b)

    one, or more than one, office.

non-residential land means—

  • (a)

    a parcel of land that is not residential land or mixed development land, or

  • (b)

    a strata lot that is not residential land, or

  • (c)

    a parcel of land occupied or used (whether wholly or partly) as the site of an inn, or

  • (d)

    a stratum separately valued under this Act that is not a stratum referred to in paragraph (g) of the definition of residential land.

residential land means—

  • (a)

    a parcel of land occupied or used solely as the site of one single dwelling, or

  • (b)

    a parcel of land (not exceeding 2.428 hectares in area) occupied or used solely as the site of one single dwelling and for primary production, or

  • (c)

    a parcel of land occupied or used solely as the site of one building comprising two or more flats, or

  • (d)

    a parcel of land occupied or used solely as the site of a boarding house or lodging house, or

  • (e)

    a strata lot occupied or used, or if not occupied or used so constructed, designed or adapted as to be capable of being occupied or used, as a separate dwelling, or

  • (f)

    a strata lot designed and intended for use in conjunction with a strata lot referred to in paragraph (e) for the purpose of accommodating one, or more than one, motor vehicle, or

  • (g)

    a stratum separately valued under this Act that is occupied or used, or if not occupied or used so constructed, designed or adapted as to be capable of being occupied or used, as a separate dwelling, but does not include a parcel of land occupied or used solely as the site of a hotel, motel, guest-house, backpacker hostel, nursing home or other form of residential accommodation prescribed under section 516 (1) (a) of the Local Government Act 1993.

(2)

A parcel of land occupied or used as the site of one or more buildings comprising one, or more than one, office is not mixed development land by reason only that it comprises (in addition) one, or more than one, flat, if the flat is, or the flats are, intended for use for the purpose of accommodating a person or persons responsible for the security or maintenance of the building or buildings.

(3)

For the purposes of the definition of mixed development land in subsection (1), a parcel of land does not cease to be occupied or used solely as the site of one or more buildings comprising one, or more than one, flat and one, or more than one, office.

(4)

For the purposes of the definition of residential land in subsection (1), a parcel of land does not cease to be occupied or used solely as the site of one single dwelling, one or more buildings comprising two or more flats, a boarding house or a lodging house by reason of there being on the parcel of land any building or improvement that is occupied or used for a purpose ancillary to the single dwelling, building or buildings, boarding house or lodging house, as the case may be.

(5)

For the purposes of paragraph (b) of the definition of residential land in subsection (1), land is used for primary production if it is used primarily for—

  • (a)

    the cultivation of the land for the purpose of selling the produce of the cultivation, or

  • (b)

    the maintenance of animals or poultry on the land for the purpose of selling them or their natural increase or bodily produce, or

  • (c)

    the keeping of bees on the land for the purpose of selling their honey.

(6)

The reference in this section to a parcel of land is a reference to a parcel of land required to be separately valued, or to land included in one valuation, pursuant to this Act.

(7)

In this section—

flat means a room or a suite of rooms—

  • (a)

    occupied or used as a separate dwelling, or

  • (b)

    so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,

but does not include a strata lot or a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.

inn means a common inn.

office means a room or a suite of rooms—

  • (a)

    separately occupied or used for a commercial, industrial or professional purpose, or

  • (b)

    so constructed, designed or adapted as to be capable of being separately occupied or used for a commercial, industrial or professional purpose,

but does not include a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.

single dwelling means a house—

  • (a)

    occupied or used as a separate dwelling, or

  • (b)

    so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,

but does not include a lot in a strata plan or a property commonly known as a shop and dwelling.

strata lot means a lot within the meaning of the Strata Schemes Development Act 2015.

s 14BB: Ins 2000 No 106, Sch 1 [14]. Am 1987 No 68, Sch 7 (ins 2019 No 79, Sch 2.2); 2015 No 51, Sch 9.24 [4].

Division 5AApportionment factors for mixed use land

pt 1B, div 5A (ss 14BBA–14BBD): Ins 2004 No 33, Sch 3.4 [1].

14BBAOwner may apply for apportionment factor for mixed use land(1)

The Valuer-General may ascertain an apportionment factor for the land value of mixed use land, either on his or her own initiative or on the application of the owner of the land or of a rating or taxing authority.

(2)

An apportionment factor ascertained by the Valuer-General under this Division is to be entered by the Valuer-General in the Register of Land Values in respect of the land value to which it relates.

pt 1B, div 5A (ss 14BBA–14BBD): Ins 2004 No 33, Sch 3.4 [1].

14BBBHow apportionment factor is determined(1)

The apportionment factor is the proportion (expressed as a percentage) that the rental value of the part of that land that is occupied or used for non-residential purposes bears to the rental value of the mixed use land as a whole.

(2)

Rental values are to be ascertained in relation to a rating or taxing authority—

  • (a)

    as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became mixed use land, and

  • (b)

    as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.

pt 1B, div 5A (ss 14BBA–14BBD): Ins 2004 No 33, Sch 3.4 [1].

14BBCApportionment factors can be objected against(1)

An objection under Part 3 may be made against a decision of the Valuer-General—

  • (a)

    to ascertain an apportionment factor in respect of any land, or

  • (b)

    not to ascertain an apportionment factor in respect of any land, or

  • (c)

    as to the amount of an apportionment factor in respect of any land,

in the same way as an objection may be made under that Part against a decision of the Valuer-General as to the valuation of any land.

(2)

An objection referred to in subsection (1) may be made on any ground that is relevant to the decision concerned.

pt 1B, div 5A (ss 14BBA–14BBD): Ins 2004 No 33, Sch 3.4 [1].

14BBDApportionment factor to be reascertained in certain cases

If the land value of land in respect of which an apportionment factor has been ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an apportionment factor for that land value.

pt 1B, div 5A (ss 14BBA–14BBD): Ins 2004 No 33, Sch 3.4 [1].

14BBEDefinitions(1)

For the purposes of this Division, mixed use land means a parcel of land (other than mixed development land within the meaning of Division 5) that—

  • (a)

    is the site of a residence occupied or used for residential purposes, and

  • (b)

    is also used for non-residential purposes.

(2)

A residence is one or more buildings comprising—

  • (a)

    one, or more than one, flat, or

  • (b)

    one single dwelling.

(3)

For the purpose of this Division, land is occupied or used for a non-residential purpose if it is occupied or used for any purpose that is not ancillary to the use and occupation of the residence for residential purposes, such as a commercial, industrial or professional purpose.

(4)

Land occupied or used for non-residential purposes is not mixed use land by reason only that it is the site of a residence intended for use for the purpose of accommodating a person or persons responsible for the security or maintenance of the building or buildings.

(5)

The reference in this section to a parcel of land is a reference to a parcel of land required to be separately valued, or to land included in one valuation, pursuant to this Act.

(6)

For the purpose of applying this section in respect of land on which there is one single dwelling, the land does not cease to be regarded as land on which there is one single dwelling merely because of the use or occupation of any building on the land, or any part of a building, for the purpose of another residential occupancy, if the use of the land for the purpose of that other residential occupancy could be disregarded as an excluded residential occupancy under Schedule 1A to the Land Tax Management Act 1956 if the principal place of residence exemption were to apply in respect of the land (whether or not the principal place of residence exemption in fact applies in respect of the land).

(7)

In this section—

flat means a room or a suite of rooms—

  • (a)

    occupied or used as a separate dwelling, or

  • (b)

    so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,

but does not include a single dwelling, a strata lot or a dwelling, or a portion of a building, under company title that is rated in accordance with section 547 of the Local Government Act 1993.

single dwelling means a house—

  • (a)

    occupied or used as a separate dwelling, or

  • (b)

    so constructed, designed or adapted as to be capable of being occupied or used as a separate dwelling,

but does not include a strata lot or a property commonly known as a shop and dwelling.

strata lot means a lot within the meaning of the Strata Schemes Development Act 2015.

s 14BBE: Ins 2004 No 33, Sch 3.4 [1]. Am 2015 No 51, Sch 9.24 [5].

Division 6Register of land values

pt 1B, div 6 (ss 14CC–14EE): Ins 2000 No 106, Sch 1 [14].

14CCRegister of Land Values(1)

The Valuer-General is to keep a Register of Land Values in such form as the Valuer-General thinks fit.

(2)

The Register is to contain such of the following kinds of information in relation to land as is within the knowledge of the Valuer-General—

  • (a)

    information as to the ownership of the land,

  • (b)

    information as to the occupation of the land,

  • (c)

    information as to the value of the land,

  • (d)

    information as to the title of the land,

  • (e)

    information as to the location or description of the land,

  • (f)

    information as to the area of the land,

  • (g)

    such other kinds of information as is permitted or required by this Act or the regulations to be entered in the Register.

(3)

An entry in the Register as to a land value, allowance or apportionment factor ascertained under this Part is conclusive evidence of the ascertaining of the value, allowance or factor on the date shown in the entry.

pt 1B, div 6 (ss 14CC–14EE): Ins 2000 No 106, Sch 1 [14].

14DDAlteration of the Register(1)

The Valuer-General is to make such alterations to the Register of Land Values as may be necessary for the following purposes—

  • (a)

    to give effect to any reascertainment of a land value, allowance or apportionment factor,

  • (b)

    to give effect to any decision on an objection or appeal under this Act,

  • (c)

    to correct any clerical error or misdescription.

(2)

If—

  • (a)

    any such alteration affects a land value, allowance or apportionment factor, and

  • (b)

    under any other Act, any amount is payable by reference to that land value, allowance or apportionment factor,

any overpayment is refundable, and any underpayment recoverable, under that Act.

pt 1B, div 6 (ss 14CC–14EE): Ins 2000 No 106, Sch 1 [14].

14EECertificates of land value(1)

The Valuer-General may issue a certificate to any person certifying details of an entry in the Register of Land Values.

(2)

The Valuer-General may determine—

  • (a)

    the means by which a certificate may be issued, including electronically, and

  • (b)

    the form of a certificate, including as a document or in an electronic form or a form that may be produced from an electronic message.

(3)

A certificate under this section is conclusive evidence, as at the date specified in the certificate, that the details in the Register of Land Values in relation to a particular matter are as set out in the certificate.

(4)

The Valuer-General may determine—

  • (a)

    the means by which an application for a certificate may be made, and

  • (b)

    the form of an application, and

  • (c)

    the fee to be paid for a certificate, and

  • (d)

    the means by which the fee may be paid.

pt 1B, div 6 (ss 14CC–14EE): Ins 2000 No 106, Sch 1 [14].

Part 2Valuations and rolls14

(Repealed)

s 14: Am 1961 No 66, sec 3 (a); 1978 No 137, Sch 5 (6); 1980 No 2, Sch 1 (3); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4). Rep 2000 No 106, Sch 1 [12].

15Forms to be sent out by Valuer-General(1)

The Valuer-General may send—

  • (a)

    to any person who is the owner of any land in respect of which the Valuer-General proposes to make a valuation, or

  • (b)

    if the owner is not resident in the State, to any person who is the agent or attorney of the owner,

a form to be filled in and returned to the Valuer-General within a time specified by the Valuer-General in the form.

(2)

Such a form may contain such questions as the Valuer-General considers appropriate to facilitate the making of a valuation of the land concerned, such as questions relating to—

  • (a)

    the area, situation or quality of the land, or

  • (b)

    the purpose for which the land is being used, or

  • (c)

    the nature of any improvements on the land, or

  • (d)

    the existence of any tenancies to which the land, or any stratum of the land, is subject.

(2A)

For the purpose of enabling a contract valuer to exercise the Valuer-General’s functions under this section in accordance with section 13H (2)—

  • (a)

    the references to the Valuer-General in subsection (1) (but not subsection (2)) are taken to be references to the contract valuer, and

  • (b)

    the references to the making of a valuation in subsections (1) and (2) are taken to be references to the making of a valuation recommendation.

(3)

Any owner or any such person who—

  • (a)

    refuses or neglects, within the time stated on a form sent to the owner or person, to fill in and return the form, or

  • (b)

    knowingly makes a false statement in filling in such a form,

shall be liable to a penalty not exceeding 2 penalty units.

(4)

The omission to send out forms for returns under this section shall not invalidate or affect any valuation under this Act.

s 15: Am 1961 No 66, sec 3 (b); 1978 No 137, Schs 4 (1), 5 (8); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 1992 No 112, Sch 1; 1996 No 140, Sch 1 [11]; 2000 No 106, Sch 1 [15] [16].

15AProduction of documents to Valuer-General(1)

The Valuer-General may, by notice in writing served—

  • (a)

    on any person who is the owner of any land, or

  • (b)

    if the owner is not resident in the State, on any person who is the agent or attorney of the owner,

require the person to produce to the Valuer-General, within a time specified by the Valuer-General in the notice, such documents relating to the land as may be required by the Valuer-General for the purposes of this Act and as may be specified in the notice, whether generally or otherwise.

(2)

Without limiting the generality of subsection (1), a notice referred to in that subsection may require the production of—

  • (a)

    any contract, or a copy of any contract, for the purchase of the land, any instrument incorporated or referred to in any such contract and any instrument or option relating to the purchase of the land by the owner, where the contract, copy, instrument or option is in the owner’s possession or under the owner’s control, or

  • (b)

    any financial or accounting document or record specified in the notice relating to the conduct by the owner of any business or activity on the land where the document or record is in the owner’s possession or under the owner’s control.

(3)

(Repealed)

(4)

A person who neglects or refuses to comply with the requirements of a notice served on the person under this section shall be liable to a penalty not exceeding 2 penalty units.

s 15A: Ins 1978 No 137, Sch 4 (2). Am 1980 No 137, sec 3 (1); 1992 No 112, Sch 1; 1996 No 140, Sch 1 [12].

16–19A

(Repealed)

s 16: Am 1961 No 66, sec 3 (c); 1973 No 13, sec 2 (f); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (6). Rep 2000 No 106, Sch 1 [17].

s 17: Am 1961 No 66, sec 3 (d); 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [17].

s 18: Am 1951 No 41, sec 3 (e); 1961 No 66, sec 3 (e); 1961 No 67, sec 2 (1) (e); 1973 No 13, sec 2 (g); 1978 No 137, Sch 5 (9); 1980 No 137, sec 3 (1); 1996 No 140, Sch 1 [13]. Rep 2000 No 106, Sch 1 [17].

s 19: Am 1961 No 66, sec 3 (f); 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [17].

s 19A: Ins 1961 No 67, sec 2 (1) (f). Am 1973 No 13, sec 2 (h). Rep 1978 No 137, Sch 5 (10).

19BValuation upon land becoming ratable on or after 1 July 1977(1)

Where any non ratable land becomes ratable on or after 1 July 1977 and at the date it becomes ratable there is no valuation for it in the Register of Land Values the Valuer-General shall make a valuation—

  • (a)

    of the land value, and

  • (b)

    if a rating or taxing authority, by instrument in writing, so requests, or the Valuer-General decides to do so, of the assessed annual value,

of the land.

(2)

If, on or after 1 July 1977, any general valuation has been made since the date on which any land became ratable and that general valuation does not include the valuation of such land the Valuer-General shall make a further valuation—

  • (a)

    of the land value, and

  • (b)

    if a rating or taxing authority, by instrument in writing, so requests, or the Valuer-General decides to do so, of the assessed annual value,

of the land.

(3)

Valuations made pursuant to this section shall, until the land concerned is included in a subsequent valuation which may be used for rating purposes, be deemed to be valuations furnished to the rating authority on the date as at which the valuations are being determined and have effect for the levying of any rates which are made and leviable upon land values or assessed annual values, as the case may be.

(4)

Land that becomes ratable is to be valued, for the purposes of any relevant rating or taxing authority—

  • (a)

    as at the 1 July by reference to which the land was valued for the purposes of the valuation list for that authority current at the time the land became ratable, and

  • (b)

    as at the 1 July by reference to which the land has been valued for the purposes of any subsequent valuation list for that authority.

s 19B: Ins 1973 No 13, sec 2 (i). Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (7); 2000 No 106, Sch 1 [18] [19].

20Valuation on application(1)

The following persons, that is to say—

  • •

    the holder of an estate in fee simple,

  • •

    the mortgagee in possession, and

  • •

    any lessee who is liable to pay rates,

may, by notice in or to the effect of a form approved by the Valuer-General and on payment of the fee determined by the Valuer-General require the Valuer-General to make a valuation of that person’s land or of that person’s estate or interest therein, as the case may be.

(2)

The following persons, that is to say—

  • •

    the holder of an estate in fee-simple in the land of which a stratum forms part,

  • •

    the mortgagee in possession of such land, and

  • •

    any lessee or occupier of a stratum liable under any Act to pay any rate or tax to a rating or taxing authority in respect of that person’s lease or occupation,

may by notice in or to the effect of a form approved by the Valuer-General and on payment of the fee determined by the Valuer-General require the Valuer-General to make a valuation of the stratum.

(3)

A notice under this section may require the Valuer-General to make a valuation of the land—

  • (a)

    as at the date of the valuation, or

  • (b)

    as at any specified date occurring before the date of the valuation.

(4)

If the notice requires the Valuer-General to make a valuation of the land as at the date of the valuation, the Valuer-General is to enter the valuation in the Register of Land Values.

(5)

On making a valuation of land under this section, the Valuer-General—

  • (a)

    must make such alterations to the Register of Land Values as are necessary to reflect the valuation, and

  • (b)

    must issue a certificate to the person on whose application the valuation was made certifying details of the relevant entry in the Register of Land Values, as so altered.

(6)

The Valuer-General may determine—

  • (a)

    the means by which a certificate may be issued, including electronically, and

  • (b)

    the form of a certificate, including as a document or in an electronic form or a form that may be produced from an electronic message.

(5)

A certificate under this section is conclusive evidence, as at the date specified in the certificate, that the details in the Register of Land Values in relation to a particular matter are as set out in the certificate.

s 20: Subst 1951 No 41, sec 3 (f). Am 1961 No 66, sec 3 (g); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 1996 No 140, Sch 1 [14]–[17]; 2000 No 106, Sch 1 [20] [21].

21Total value of interests in land

s 21, hdg: Subst 1951 No 41, sec 3 (g).

(1)

Where there are more owners than one of the freehold of any land the sum of the values of the interests of all the said owners in the land shall be not less than the amount at which the improved value of the land would be estimated if held by one owner in fee simple.

(2)

Where there are more owners than one of a leasehold interest in any land the sum of the values of the interests of all the said owners shall be not less than the amount at which the value of the said leasehold interest would be estimated if held by one lessee.

s 21: Subst 1951 No 41, sec 3 (g). Am 1961 No 66, sec 3 (h).

22Interests of lessors and lessees

s 22, hdg: Ins 1951 No 41, sec 3 (g).

The value of the interest of a lessor or a lessee in the improved value of land is the capital sum which such interest may be expected to realise if offered for sale on such reasonable terms and conditions as a bona fide seller would require.

s 22: Subst 1951 No 41, sec 3 (g). Am 1961 No 66, sec 3 (i).

23–25

(Repealed)

ss 23–25: Rep 1951 No 41, sec 3 (g).

26Where lands are to be included in one valuation(1)

Where several parcels of land adjoin, are owned by the same person, and where no part is leased, they shall be included in one valuation, unless the Valuer-General otherwise directs: Provided that any such parcels of land shall be valued separately if buildings are erected thereon which are obviously adapted to separate occupation.

(2)

Where several parcels of land adjoin, are owned by the same person and are all let to one person, they shall be included in one valuation, unless the Valuer-General otherwise directs.

(3)

This section does not apply to land which is required, by section 27B, to be separately valued or included in one valuation.

s 26: Am 1973 No 13, sec 2 (j); 1980 No 137, sec 3 (1); 1989 No 156, Sch 1 (4).

26AAValuation of strata parcel(1)

If the Valuer-General makes a valuation of a strata parcel, the parcel must be valued—

  • (a)

    as a single parcel, and

  • (b)

    as if it were owned by a single owner.

(2)

For the purposes of the valuation and all purposes incidental to the valuation, including objection to the valuation, the parcel and all improvements on the parcel are taken to be owned by the owners corporation and by no other person.

No 102

Australian Inland Energy Water Infrastructure Act 2000. Assented to 13.12.2000.

Date of commencement, 15.12.2000, sec 2 and GG No 162 of 15.12.2000, p 13169.

No 106

Valuation of Land Amendment Act 2000. Assented to 13.12.2000.

Date of commencement of Schs 1 and 2, 31.12.2000, sec 2 and GG No 168 of 22.12.2000, p 13468.

2003

No 4

Valuers Act 2003. Assented to 28.5.2003.

Date of commencement of Sch 14.1, 31.3.2005, sec 2 (1) and GG No 37 of 29.3.2005, p 929.

No 41

Valuation of Land Amendment (Valuer-General) Act 2003. Assented to 22.7.2003.

Date of commencement, 1.11.2003, sec 2 and GG No 174 of 31.10.2003, p 10265.

2004

No 33

State Revenue Legislation Amendment Act 2004. Assented to 24.5.2004.

Date of commencement of Sch 5.3, assent, sec 2 (1); date of commencement of Sch 3.4, 1.6.2004, sec 2 (2).

No 55

Statute Law (Miscellaneous Provisions) Act 2004. Assented to 6.7.2004.

Date of commencement of Sch 1.43, assent, sec 2 (2).

No 91

Statute Law (Miscellaneous Provisions) Act (No 2) 2004. Assented to 10.12.2004.

Date of commencement of Sch 1.41, 10.12.2004, Sch 1.41 and GG No 199 of 10.12.2004, p 9299.

2005

No 49

Local Government and Valuation of Land Amendment (Water Rights) Act 2005. Assented to 27.6.2005.

Date of commencement, 1.7.2005, sec 2.

No 64

Statute Law (Miscellaneous Provisions) Act 2005. Assented to 1.7.2005.

Date of commencement of Sch 2.65, assent, sec 2 (2).

No 77

Defamation Act 2005. Assented to 26.10.2005.

Date of commencement, 1.1.2006, sec 2.

2006

No 38

Valuation of Land Amendment Act 2006. Assented to 31.5.2006.

Date of commencement, 1.7.2006, sec 2 and GG No 84 of 30.6.2006, p 4794.

No 58

Statute Law (Miscellaneous Provisions) Act 2006. Assented to 20.6.2006.

Date of commencement of Sch 3.20, assent, sec 2 (2).

No 87

State Revenue Legislation Amendment (Tax Concessions) Act 2006. Assented to 2.11.2006.

Date of commencement of Sch 3.3, 31.12.2006, sec 2 (2).

2007

No 27

Statute Law (Miscellaneous Provisions) Act 2007. Assented to 4.7.2007.

Date of commencement of Sch 1.53, assent, sec 2 (2).

No 94

Miscellaneous Acts (Local Court) Amendment Act 2007. Assented to 13.12.2007.

Date of commencement of Sch 4, 6.7.2009, sec 2 and 2009 (314) LW 3.7.2009.

2008

No 62

Statute Law (Miscellaneous Provisions) Act 2008. Assented to 1.7.2008.

Date of commencement of Sch 1.39, assent, sec 2 (2).

2009

No 9

Western Lands Amendment Act 2009. Assented to 7.4.2009.

Date of commencement of Sch 3, assent, sec 2 (1).

No 84

Emergency Services Legislation Amendment (Finance) Act 2009. Assented to 19.11.2009.

Date of commencement, assent, sec 2.

No 97

Valuation of Land Amendment Act 2009. Assented to 30.11.2009.

Date of commencement, assent, sec 2.

No 106

Statute Law (Miscellaneous Provisions) Act (No 2) 2009. Assented to 14.12.2009.

Date of commencement of Sch 3, 8.1.2010, sec 2 (2).

2010

No 59

Statute Law (Miscellaneous Provisions) Act 2010. Assented to 28.6.2010.

Date of commencement of Sch 2.101, 9.7.2010, sec 2 (2).

2011

No 69

Valuation of Land Amendment Act 2011. Assented to 28.11.2011.

Date of commencement, assent, sec 2.

2012

No 96

Forestry Act 2012. Assented to 21.11.2012.

Date of commencement of Sch 4.48, 1.1.2013, sec 2 and 2012 (680) LW 21.12.2012.

2014

No 33

Statute Law (Miscellaneous Provisions) Act 2014. Assented to 24.6.2014.

Date of commencement of Sch 1.17, 4.7.2014, sec 2 (1).

2015

No 48

Regulatory Reform and Other Legislative Repeals Act 2015. Assented to 5.11.2015.

Date of commencement of Sch 1, 1.3.2016, sec 2 (2) and 2015 (798) LW 18.12.2015.

No 51

Strata Schemes Development Act 2015. Assented to 5.11.2015.

Date of commencement, 30.11.2016, sec 2 and 2016 (658) LW 4.11.2016.

No 58

Statute Law (Miscellaneous Provisions) Act (No 2) 2015. Assented to 24.11.2015.

Date of commencement of Sch 3, 15.1.2016, sec 2 (3).

2017

No 9

Fire and Emergency Services Levy Act 2017. Assented to 4.4.2017.

Date of commencement, assent, sec 2.

No 17

Crown Land Legislation Amendment Act 2017. Assented to 17.5.2017.

Date of commencement of Sch 4, 1.7.2018, sec 2 (1) and 2018 (225) LW 1.6.2018.

No 63

Statute Law (Miscellaneous Provisions) Act (No 2) 2017. Assented to 23.11.2017.

Date of commencement of Sch 4.54, 14.1.2018, sec 2 (3).

2018

No 59

Emergency Services Legislation Amendment Act 2018. Assented to 26.10.2018.

Date of commencement of Sch 5, assent, sec 2 (1).

No 70

Government Sector Finance Legislation (Repeal and Amendment) Act 2018. Assented to 22.11.2018.

Date of commencement of Sch 4.113, 1.7.2021, sec 2(1) and 2021 (305) LW 25.6.2021.

2020

No 30

Statute Law (Miscellaneous Provisions) Act 2020. Assented to 27.10.2020.

Date of commencement of Sch 3, assent, sec 2(1).

2021

No 6

Community Land Development Act 2021. Assented to 26.3.2021.

Date of commencement, 1.12.2021, sec 2 and 2021 (598) LW 14.10.2021.

2023

No 18

Revenue, Fines and Other Legislation Amendment Act 2023. Assented to 4.9.2023.

Date of commencement, assent, sec 2.

This Act has also been amended pursuant to an order under secs 8 (2) and 9 (3) of the Reprints Act 1972 No 48 (formerly Acts Reprinting Act 1972). Order dated 20.5.1975 and published in Gazette No 73 of 23.5.1975, p 1984, declaring that the Valuation of Land Act 1916, is an enactment to which sec 8 (2) and sec 9 (3) of the Acts Reprinting Act 1972, apply.

Table of amendments

No reference is made to certain amendments made by the Decimal Currency Act 1965, the Reprints Act 1972, and Schedule 3 (amendments replacing gender-specific language) to the Statute Law (Miscellaneous Provisions) Act 1995 and the Statute Law (Miscellaneous Provisions) Act (No 2) 1995.

Long title

Am 1978 No 126, Sch 1 (1); 1994 No 48, Sch 13 (1). Subst 1996 No 140, Sch 1 [1].

Sec 2

Am 1951 No 41, sec 3 (a).

Sec 3

Am 1961 No 67, sec 2 (1) (a); 1978 No 137, Sch 5 (1); 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 2 (a). Rep 1992 No 111, Sch 1.

Sec 4

Am 1919 No 41, sec 135 (a); 1948 No 30, sec 31 (a); 1951 No 41, sec 3 (b); 1961 No 66, sec 2 (a); 1961 No 67, sec 2 (1) (b); 1973 No 13, sec 2 (a); 1973 No 68, Sch 3, Part 2; 1975 No 43, sec 3; 1978 No 126, Schs 1 (2), 4 (1); 1978 No 137, Sch 5 (2); 1979 No 205, Sch 2, Part 1; 1980 No 2, Sch 1 (1); 1981 No 118, Sch 1 (1); 1985 No 145, Sch 1 (1); 1986 No 220, Sch 1; 1989 No 123, Sch 1 (1); 1989 No 156, Sch 1 (1); 1994 No 48, Sch 13 (2); 1995 No 11, Sch 1.139 [1] [2]; 1996 No 67, Sch 1 [1]–[3]; 1996 No 139, Sch 2.34 [1] [2] (am 1997 No 55, Sch 2.18 [1] [2]); 1996 No 140, Sch 1 [2] [3]; 1999 No 31, Sch 3.22; 2000 No 106, Schs 1 [1]–[5], 2 [3]; 2003 No 41, Sch 1 [1]; 2005 No 49, Sch 2 [1]; 2007 No 27, Sch 1.53 [1]; 2008 No 62, Sch 1.39; 2009 No 9, Sch 3.15; 2009 No 106, Sch 3.42 [1]; 2010 No 59, Sch 2.101 [1]; 2011 No 69, Sch 1 [1]; 2015 No 51, Sch 9.24 [1]–[3]; 2015 No 58, Sch 3.92 [1]; 2017 No 17, Sch 4.102 [1]; 2020 No 30, Sch 3.42.

Sec 4A

Ins 2017 No 9, Sch 4.9 [1].

Sec 5

Am 1951 No 41, sec 3 (c).

Sec 6

Am 1959 No 31, sec 2; 1961 No 67, sec 2 (1) (c). Rep 1981 No 118, Sch 1 (2).

Sec 6A, heading

Ins 1978 No 126, Sch 1 (3).

Sec 6A

Ins 1978 No 126, Sch 1 (3). Subst 1981 No 118, Sch 1 (3). Am 1983 No 146, sec 2; 1989 No 123, Sch 1 (2); 2005 No 49, Sch 2 [2].

Sec 7

Am 1951 No 41, sec 3 (d); 1961 No 67, sec 2 (1) (d); 1973 No 13, sec 2 (1); 1978 No 137, Sch 5 (3); 1981 No 118, Sch 1 (4); 1985 No 145, Sch 1 (2).

Sec 7A and heading

Ins 1961 No 66, sec 2 (b).

Sec 7B

Ins 1961 No 66, sec 2 (b). Am 1981 No 118, Sch 1 (4).

Sec 7C

Ins 1961 No 66, sec 2 (b). Am 1973 No 13, sec 2 (c); 1978 No 137, Sch 5 (4); 1981 No 118, Sch 1 (4); 1985 No 145, Sch 1 (3).

Sec 7D, heading

Ins 1973 No 13, sec 2 (d).

Sec 7D

Ins 1973 No 13, sec 2 (d). Am 1980 No 137, sec 3 (1); 1986 No 173, Sch 1 (1); 1989 No 156, Sch 1 (2); 2000 No 106, Schs 1 [6] [7], 2 [4].

Sec 7E, heading

Ins 1978 No 126, Sch 3 (1). Rep 2000 No 106, Sch 1 [8].

Sec 7E

Ins 1978 No 126, Sch 3 (1). Am 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [8].

Sec 7F, heading

Ins 1978 No 137, Sch 1 (1). Rep 2000 No 106, Sch 1 [8].

Sec 7F

Ins 1978 No 137, Sch 1 (1). Am 1980 No 137, sec 3 (1); 1987 No 159, Sch 1; 1996 No 67, Sch 1 [4]; 1997 No 61, Sch 2.3 [1]–[3]; 1998 No 138, Sch 2.9. Rep 2000 No 106, Sch 1 [8].

Sec 7G

Ins 1985 No 145, Sch 1 (4). Rep 2000 No 106, Sch 1 [8].

Sec 7H

Ins 1989 No 204, Sch 1. Rep 2000 No 106, Sch 1 [8].

Secs 7I–7K

Ins 1993 No 32, Sch 2. Rep 2000 No 106, Sch 1 [8].

Sec 8

Am 1976 No 4, Sch 5; 1980 No 137, secs 2 (b), 3 (1); 1996 No 140, Sch 1 [4]; 2000 No 106, Sch 1 [9].

Sec 9

Am 1937 No 35, Second Sch; 1978 No 137, Sch 5 (5); 1980 No 2, Sch 1 (2); 1980 No 137, sec 3 (1); 1981 No 90, Sch 1 (1); 1985 No 231, Sch 31. Subst 1996 No 140, Sch 1 [5]. Am 2000 No 106, Sch 1 [10] [11]; 2011 No 69, Sch 1 [2].

Sec 9A

Ins 2011 No 69, Sch 1 [3].

Sec 10

Am 1980 No 137, sec 3 (1). Subst 1996 No 140, Sch 1 [6]; 2015 No 58, Sch 3.92 [2].

Sec 11

Subst 1980 No 137, sec 2 (c). Am 1992 No 112, Sch 1; 1996 No 140, Sch 1 [7].

Sec 12

Subst 1995 No 11, Sch 1.139 [3].

Sec 13

Am 1995 No 11, Sch 1.139 [4].

Part 1A

Ins 1996 No 140, Sch 1 [8].

Secs 13A, 13B

Ins 1996 No 140, Sch 1 [8].

Sec 13C

Ins 1996 No 140, Sch 1 [8]. Am 2003 No 4, Sch 1.14; 2015 No 48, Sch 1.31 [1].

Secs 13D–13F

Ins 1996 No 140, Sch 1 [8].

Sec 13G

Ins 1996 No 140, Sch 1 [8]. Am 2015 No 58, Sch 3.92 [3] [4].

Sec 13H (previously Sec 14B)

Ins 1996 No 140, Sch 1 [10]. Renumbered 2000 No 106, Sch 1 [13].

Part 1B

Ins 2000 No 106, Sch 1 [14].

Part 1B, Div 1, heading

Ins 2000 No 106, Sch 1 [14].

Sec 14A

Ins 1973 No 13, sec 2 (e). Am 1978 No 126, Schs 3 (2), 4 (2); 1978 No 137, Schs 1 (2), 2, 5 (7); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (5); 1985 No 145, Sch 1 (5); 1989 No 123, Sch 1 (3); 1989 No 156, Sch 1 (3); 1994 No 48, Sch 13 (3); 1995 No 11, Sch 1.139 [5]; 1996 No 140, Sch 1 [9]. Rep 2000 No 106, Sch 1 [12]. Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [1]; 2017 No 17, Sch 4.102 [2].

Sec 14B

Ins 2000 No 106, Sch 1 [14].

Part 1B, Div 2

Ins 2000 No 106, Sch 1 [14].

Sec 14C

Ins 2000 No 106, Sch 1 [14]. Am 2017 No 17, Sch 4.102 [3] [4].

Sec 14D

Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [2].

Sec 14E

Ins 2000 No 106, Sch 1 [14]. Am 2017 No 63, Sch 4.54; 2021 No 6, Sch 5.24[1].

Sec 14F

Ins 2000 No 106, Sch 1 [14].

Sec 14G

Ins 2000 No 106, Sch 1 [14]. Am 2009 No 97, Sch 1 [1]; 2011 No 69, Sch 1 [4] [5].

Sec 14H

Ins 2000 No 106, Sch 1 [14].

Sec 14I

Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [3]; 2007 No 27, Sch 1.53 [2]; 2012 No 96, Sch 4.48; 2017 No 17, Sch 4.102 [5].

Sec 14J

Ins 2000 No 106, Sch 1 [14].

Sec 14K

Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [4].

Part 1B, Div 3

Ins 2000 No 106, Sch 1 [14].

Sec 14L

Ins 2000 No 106, Sch 1 [14].

Sec 14M

Ins 2000 No 106, Sch 1 [14]. Subst 2006 No 38, Sch 1 [5].

Sec 14N–14R

Ins 2000 No 106, Sch 1 [14].

Part 1B, Div 4

Ins 2000 No 106, Sch 1 [14].

Sec 14S

Ins 2000 No 106, Sch 1 [14]. Subst 2006 No 38, Sch 1 [6].

Secs 14T, 14U

Ins 2000 No 106, Sch 1 [14].

Sec 14V

Ins 2000 No 106, Sch 1 [14]. Am 2006 No 38, Sch 1 [7] [8].

Sec 14W

Ins 2000 No 106, Sch 1 [14].

Part 1B, Div 5 (secs 14X–14AA)

Ins 2000 No 106, Sch 1 [14].

Sec 14BB

Ins 2000 No 106, Sch 1 [14]. Am 1987 No 68, Sch 7 (ins 2019 No 79, Sch 2.2); 2015 No 51, Sch 9.24 [4].

Part 1B, Div 5A (secs 14BBA–14BBD)

Ins 2004 No 33, Sch 3.4 [1].

Sec 14BBE

Ins 2004 No 33, Sch 3.4 [1]. Am 2015 No 51, Sch 9.24 [5].

Part 1B, Div 6 (secs 14CC–14EE)

Ins 2000 No 106, Sch 1 [14].

Sec 14

Am 1961 No 66, sec 3 (a); 1978 No 137, Sch 5 (6); 1980 No 2, Sch 1 (3); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4). Rep 2000 No 106, Sch 1 [12].

Sec 15

Am 1961 No 66, sec 3 (b); 1978 No 137, Schs 4 (1), 5 (8); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 1992 No 112, Sch 1; 1996 No 140, Sch 1 [11]; 2000 No 106, Sch 1 [15] [16].

Sec 15A

Ins 1978 No 137, Sch 4 (2). Am 1980 No 137, sec 3 (1); 1992 No 112, Sch 1; 1996 No 140, Sch 1 [12].

Sec 16

Am 1961 No 66, sec 3 (c); 1973 No 13, sec 2 (f); 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (6). Rep 2000 No 106, Sch 1 [17].

Sec 17

Am 1961 No 66, sec 3 (d); 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [17].

Sec 18

Am 1951 No 41, sec 3 (e); 1961 No 66, sec 3 (e); 1961 No 67, sec 2 (1) (e); 1973 No 13, sec 2 (g); 1978 No 137, Sch 5 (9); 1980 No 137, sec 3 (1); 1996 No 140, Sch 1 [13]. Rep 2000 No 106, Sch 1 [17].

Sec 19

Am 1961 No 66, sec 3 (f); 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 1 [17].

Sec 19A

Ins 1961 No 67, sec 2 (1) (f). Am 1973 No 13, sec 2 (h). Rep 1978 No 137, Sch 5 (10).

Sec 19B

Ins 1973 No 13, sec 2 (i). Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4) (7); 2000 No 106, Sch 1 [18] [19].

Sec 20

Subst 1951 No 41, sec 3 (f). Am 1961 No 66, sec 3 (g); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 1996 No 140, Sch 1 [14]–[17]; 2000 No 106, Sch 1 [20] [21].

Sec 21, heading

Subst 1951 No 41, sec 3 (g).

Sec 21

Subst 1951 No 41, sec 3 (g). Am 1961 No 66, sec 3 (h).

Sec 22, heading

Ins 1951 No 41, sec 3 (g).

Sec 22

Subst 1951 No 41, sec 3 (g). Am 1961 No 66, sec 3 (i).

Secs 23–25

Rep 1951 No 41, sec 3 (g).

Sec 26

Am 1973 No 13, sec 2 (j); 1980 No 137, sec 3 (1); 1989 No 156, Sch 1 (4).

Sec 26AA

Ins 2015 No 51, Sch 9.24 [6].

Sec 26A

Ins 1996 No 67, Sch 1 [5]. Am 2000 No 106, Sch 2 [5]; 2015 No 51, Sch 9.24 [7].

Sec 27

Am 1951 No 41, sec 3 (h); 1973 No 13, sec 2 (k); 1978 No 137, Sch 3; 1980 No 137, sec 3 (1); 1989 No 156, Sch 1 (5); 1994 No 48, Sch 13 (1) (4); 2000 No 106, Sch 1 [22]; 2004 No 33, Sch 5.3 [1].

Sec 27A

Ins 1961 No 66, sec 3 (j). Am 1980 No 137, sec 3 (1).

Sec 27B

Ins 1989 No 156, Sch 1 (6). Am 1990 No 46, Sch 1. Subst 1994 No 48, Sch 13 (5). Am 2000 No 106, Sch 1 [23].

Sec 28

Subst 2006 No 38, Sch 1 [9].

Sec 28A

Ins 1961 No 66, sec 3 (k). Subst 2006 No 38, Sch 1 [9].

Sec 28B

Ins 1961 No 66, sec 3 (k). Am 1978 No 137, Sch 5 (11).

Sec 29

Am 1961 No 66, sec 4 (a); 1961 No 67, sec 2 (1) (g); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 2000 No 106, Schs 1 [24]–[27], 2 [6]; 2006 No 38, Sch 1 [10] [11].

Sec 31

Am 1961 No 66, sec 4 (b); 1991 No 17, Sch 1; 2000 No 106, Schs 1 [28], 2 [7].

Sec 32

Am 1961 No 66, sec 4 (c); 1961 No 67, sec 2 (1) (h); 1980 No 137, sec 3 (1).

Sec 33

Am 1980 No 137, sec 3 (1). Subst 2000 No 106, Sch 1 [29]. Am 2004 No 91, Sch 1.41.

Sec 34

Am 1951 No 41, sec 3 (i); 1961 No 66, sec 4 (d); 1989 No 156, Sch 1 (7); 2000 No 106, Schs 1 [30], 2 [8] [9].

Sec 35

Subst 1961 No 67, sec 2 (1) (i). Am 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 3 (1); 1991 No 17, Sch 1. Subst 2000 No 106, Sch 1 [31]. Am 2023 No 18, Sch 11[1]–[3].

Sec 35A

Ins 2000 No 106, Sch 1 [31].

Sec 35AA

Ins 2006 No 87, Sch 3.3 [1]. Am 2023 No 18, Sch 11[4]–[6].

Sec 35B

Ins 2000 No 106, Sch 1 [31]. Am 2006 No 87, Sch 3.3 [2].

Sec 35C

Ins 2000 No 106, Sch 1 [31].

Sec 36

Subst 1961 No 67, sec 2 (1) (i). Am 1978 No 126, Sch 2 (1); 1979 No 205, Sch 2, Part 1. Subst 2000 No 106, Sch 1 [31].

Part 3A

Ins 1961 No 67, sec 2 (1) (j). Rep 1979 No 205, Sch 2, Part 1.

Sec 36A

Ins 1961 No 67, sec 2 (1) (j). Am 1978 No 137, Sch 5 (12). Rep 1979 No 205, Sch 2, Part 1.

Sec 36B

Ins 1961 No 67, sec 2 (1) (j). Am 1978 No 137, Sch 5 (13). Rep 1979 No 205, Sch 2, Part 1.

Sec 36C

Ins 1961 No 67, sec 2 (1) (j). Rep 1979 No 205, Sch 2, Part 1.

Sec 36D

Ins 1961 No 67, sec 2 (1) (j). Am 1978 No 137, Sch 5 (14). Rep 1979 No 205, Sch 2, Part 1.

Secs 36E–36G

Ins 1961 No 67, sec 2 (1) (j). Rep 1979 No 205, Sch 2, Part 1.

Sec 36H

Ins 1961 No 67, sec 2 (1) (j). Am 1978 No 137, Sch 5 (15). Rep 1979 No 205, Sch 2, Part 1.

Secs 36I–36M

Ins 1961 No 67, sec 2 (1) (j). Rep 1979 No 205, Sch 2, Part 1.

Part 4, heading

Subst 1992 No 111, Sch 1; 2000 No 106, Sch 1 [32].

Part 4

Subst 1961 No 67, sec 2 (1) (k); 1979 No 205, Sch 2, Part 1; 2000 No 106, Sch 1 [32].

Part 4, Div 1, heading

Ins 2000 No 106, Sch 1 [32].

Sec 37

Subst 1921 No 10, sec 23 (1); 1951 No 41, sec 3 (j); 1961 No 67, sec 2 (1) (k); 1979 No 205, Sch 2, Part 1; 2000 No 106, Sch 1 [32]; 2004 No 55, Sch 1.43.

Sec 38

Subst 1921 No 10, sec 23 (2); 1961 No 67, sec 2 (1) (k); 1979 No 205, Sch 2, Part 1. Am 1980 No 137, sec 3 (1); 1991 No 17, Sch 1; 1992 No 111, Sch 1. Subst 2000 No 106, Sch 1 [32].

Sec 39

Subst 1961 No 67, sec 2 (1) (k); 1979 No 205, Sch 2, Part 1; 2000 No 106, Sch 1 [32].

Sec 40

Rep 1921 No 10, sec 23 (3). Ins 1961 No 67, sec 2 (1) (k). Subst 1979 No 205, Sch 2, Part 1. Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4). Subst 2000 No 106, Sch 1 [32].

Sec 41

Rep 1921 No 10, sec 23 (4). Ins 2000 No 106, Sch 1 [32].

Part 4, Div 2, heading

Ins 2000 No 106, Sch 1 [32].

Sec 42

Am 1921 No 10, sec 23 (5); 1951 No 41, sec 3 (k). Rep 1961 No 67, sec 2 (1) (k). Ins 2000 No 106, Sch 1 [32].

Sec 43

Rep 1961 No 67, sec 2 (1) (k).

Sec 44

Rep 1921 No 10, sec 23 (6).

Sec 45

Rep 1921 No 10, sec 23 (7).

Sec 46

Rep 1921 No 10, sec 23 (8).

Sec 47

Am 1937 No 35, Second Sch; 1948 No 30, sec 31 (b); 1978 No 137, Sch 5 (16); 1980 No 2, Sch 1 (4); 1981 No 118, Sch 1 (4) (8); 1985 No 231, Sch 31; 1991 No 53, Sch 1; 1992 No 84, Sch 3; 1994 No 88, Sch 7; 1995 No 11, Sch 1.139 [6]; 1998 No 145, Sch 5.20 [1]; 2000 No 102, Sch 3.18; 2000 No 106, Sch 1 [33]–[35].

Sec 48

Am 1919 No 41, sec 135 (c); 1951 No 41, sec 3 (1); 1961 No 66, sec 5 (a); 1978 No 126, Sch 4 (3); 1980 No 137, sec 3 (1); 1993 No 32, Sch 2; 2000 No 106, Sch 1 [36] [37]; 2017 No 9, Sch 4.9 [2] [3].

Sec 49

Am 1980 No 137, sec 3 (1). Subst 2000 No 106, Sch 1 [38].

Sec 49A

Ins 1986 No 173, Sch 1 (2). Am 1989 No 156, Sch 1 (8); 2000 No 106, Sch 2 [10]–[12].

Sec 50

Am 1919 No 41, sec 135 (d); 1961 No 66, sec 5 (b); 1980 No 137, sec 3 (1); 1995 No 11, Sch 1.139 [7]; 2000 No 106, Sch 2 [13]; 2018 No 70, Sch 4.113.

Sec 51

Am 1961 No 66, sec 5 (c); 1980 No 137, sec 3 (1); 2000 No 106, Sch 2 [14].

Sec 52

Am 1980 No 137, sec 3 (1).

Sec 53

Am 1978 No 137, Sch 5 (17). Am 1986 No 173, Sch 1 (3).

Sec 54

Am 1980 No 137, sec 3 (1); 2014 No 33, Sch 1.17.

Sec 56

Am 1980 No 137, sec 3 (1); 1985 No 231, Sch 31.

Sec 57

Am 1919 No 41, sec 135 (e). Subst 1961 No 67, sec 2 (1) (l). Am 1980 No 137, sec 3 (1); 2000 No 106, Sch 1 [39].

Sec 58

Am 1919 No 41, sec 135 (f) (g); 1937 No 35, Second Sch; 1948 No 30, sec 31 (c); 1961 No 66, sec 5 (d); 1961 No 67, sec 2 (1) (m); 1973 No 13, sec 2 (1); 1974 No 9, sec 3 (a); 1978 No 126, Sch 1 (4); 1979 No 205, Sch 2, Part 1; 1980 No 2, Sch 1 (5); 1980 No 137, sec 3 (1); 1980 No 169, sec 3 (a); 1981 No 118, Sch 1 (4) (9); 1988 No 92, Sch 26; 1989 No 123, Sch 1 (4); 1989 No 156, Sch 1 (9); 1994 No 48, Sch 13 (1); 1995 No 11, Sch 1.139 [8]–[10]. Rep 2000 No 106, Sch 1 [40].

Sec 58A

Ins 1961 No 66, sec 5 (e). Am 1973 No 13, sec 2 (m); 1974 No 9, sec 3 (b); 1978 No 126, Sch 1 (5); 1980 No 169, sec 3 (b); 1981 No 118, Sch 1 (4) (10). Rep 2000 No 106, Sch 1 [40].

Sec 58AA

Ins 1984 No 120, sec 2. Rep 2000 No 106, Sch 1 [40].

Sec 58AB

Ins 1989 No 156, Sch 1 (10). Am 1994 No 48, Sch 13 (6). Rep 2000 No 106, Sch 1 [40].

Sec 58AC

Ins 1989 No 156, Sch 1 (10). Rep 2000 No 106, Sch 1 [40].

Sec 58AD

Ins 1989 No 156, Sch 1 (10). Am 1990 No 46, Sch 1; 1994 No 48, Sch 13 (1). Rep 2000 No 106, Sch 1 [40].

Sec 58B

Ins 1974 No 9, sec 4. Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4). Rep 2000 No 106, Sch 1 [40].

Sec 58C

Ins 1974 No 9, sec 4. Am 1978 No 137, Sch 5 (18); 1985 No 231, Sch 31; 1986 No 220, Sch 1; 1993 No 32, Sch 2; 1996 No 139, Sch 2.34 [3] [4] (am 1997 No 55, Sch 2.18 [1] [2]); 1997 No 61, Sch 2.3 [4]–[9]. Rep 2000 No 106, Sch 1 [40].

Sec 58D

Ins 1978 No 126, Sch 2 (2). Am 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4); 1983 No 205, Sch 1; 1988 No 92, Sch 26; 1989 No 156, Sch 1 (11). Rep 1992 No 34, Sch 1.

Sec 58E

Ins 1978 No 126, Sch 2 (2). Am 1980 No 137, sec 3 (1); 1981 No 118, Sch 1 (4). Rep 1992 No 34, Sch 1.

Sec 58F

Ins 1993 No 32, Sch 2. Am 2000 No 92, Sch 8.29 [7]; 2000 No 106, Sch 2 [15]. Rep 2006 No 38, Sch 1 [12].

Sec 59

Am 1919 No 41, sec 135 (h); 1934 No 9, sec 15 (2) (a); 1951 No 41, sec 3 (m); 1961 No 66, sec 5 (f). Rep 1995 No 11, Sch 1.139 [11].

Sec 60

Am 1919 No 41, sec 135 (i); 1934 No 9, sec 15 (2) (b); 1937 No 35, Second Sch; 1948 No 30, sec 31 (d); 1951 No 41, sec 3 (n); 1961 No 66, sec 5 (g); 1978 No 137, Sch 5 (19). Subst 1980 No 2, Sch 1 (6). Am 1991 No 53, Sch 1; 1994 No 88, Sch 7; 1995 No 11, Sch 1.139 [12]. Subst 2000 No 106, Sch 2 [16]. Am 2015 No 51, Sch 9.24 [8].

Sec 60A

Ins 1989 No 123, Sch 1 (5). Am 2000 No 106, Sch 1 [41].

Sec 61

Am 1951 No 41, sec 3 (o); 1961 No 66, sec 2 (h); 1961 No 67, sec 2 (1) (n); 1980 No 137, sec 3 (1); 1996 No 140, Sch 1 [18].

Sec 61A

Ins 1961 No 67, sec 2 (1) (o). Am 1973 No 13, sec 2 (n). Rep 1978 No 137, Sch 5 (20).

Sec 62

Am 1919 No 41, sec 135 (j); 1951 No 41, sec 3 (p); 1961 No 66, sec 5 (i); 1961 No 67, sec 2 (1) (p); 1980 No 137, sec 3 (1); 2000 No 106, Sch 2 [17].

Sec 63

Rep 1919 No 41, sec 135 (k).

Sec 64

Rep 1919 No 41, sec 135 (l).

Part 6, heading

Am 2000 No 106, Sch 1 [42]; 2015 No 58, Sch 3.92 [5].

Sec 65

Am 1937 No 35, Second Sch; 1961 No 66, sec 6 (a). Rep 1986 No 193, sec 5.

Sec 66

Rep 1978 No 137, Sch 5 (21).

Sec 67

Am 1981 No 118, Sch 1 (11). Subst 1988 No 54, Sch 2. Am 1989 No 192, Sch 3; 1991 No 94, Sch 2; 1995 No 11, Sch 1.139 [13] [14]; 1997 No 27, Sch 2 [1]–[5]; 2009 No 84, Sch 1.5 [1] [2]; 2015 No 58, Sch 3.92 [6]; 2017 No 9, Sch 4.9 [4]; 2018 No 59, Sch 5.1.

Sec 68

Am 1919 No 41, sec 135 (m); 1937 No 35, Second Sch; 1948 No 30, sec 31 (e); 1961 No 66, sec 6 (b); 1964 No 11, sec 3 (2) (b); 1978 No 137, Sch 5 (22); 1980 No 2, Sch 1 (7); 1988 No 114, Sch 4. Subst 1991 No 22, Sch 1.

Sec 69 and heading

Rep 1978 No 137, Sch 5 (23).

Sec 70

Am 1951 No 41, sec 3 (q); 1961 No 67, sec 2 (1) (q); 1980 No 137, sec 3 (1); 1991 No 17, Sch 1. Rep 1996 No 140, Sch 1 [19].

Part 6A

Ins 1985 No 145, Sch 1 (6). Rep 1992 No 84, Sch 3.

Sec 70A

Ins 1985 No 145, Sch 1 (6). Am 1988 No 92, Sch 26; 1989 No 123, Sch 1 (6). Rep 1992 No 84, Sch 3.

Secs 70B, 70C

Ins 1985 No 145, Sch 1 (6). Rep 1992 No 84, Sch 3.

Sec 70D

Ins 1985 No 145, Sch 1 (6). Am 1990 No 88, sec 4. Rep 1992 No 84, Sch 3.

Sec 70E

Ins 1985 No 145, Sch 1 (6). Rep 1992 No 84, Sch 3.

Sec 70F

Ins 1985 No 145, Sch 1 (6). Am 1989 No 123, Sch 1 (7). Rep 1992 No 84, Sch 3.

Sec 70G

Ins 1985 No 145, Sch 1 (6). Rep 1992 No 84, Sch 3.

Part 6B

Ins 1994 No 88, Sch 7.

Sec 70H

Ins 1994 No 88, Sch 7. Am 1998 No 145, Sch 5.20 [2].

Secs 70I–70K

Ins 1994 No 88, Sch 7.

Sec 71

Am 1961 No 66, sec 7 (a); 1961 No 67, sec 2 (1) (r); 1980 No 137, sec 3 (1); 1992 No 92, Sch 2.

Sec 71A

Ins 2023 No 18, Sch 12[1].

Sec 72

Am 1961 No 66, sec 7 (b); 1980 No 137, sec 3 (1).

Sec 73

Am 1961 No 66, sec 7 (c); 1978 No 137, Sch 4 (3); 1980 No 137, sec 3 (1); 1992 No 112, Sch 1.

Sec 74

Am 1961 No 66, sec 7 (d); 1961 No 67, sec 2 (1) (s); 1978 No 137, Sch 4 (4); 1979 No 205, Sch 2, Part 1; 1980 No 137, sec 3 (1); 1996 No 140, Sch 1 [20]–[22].

Sec 75

Am 1978 No 137, Sch 4 (5); 1980 No 137, sec 3 (1); 1992 No 112, Sch 1; 1996 No 140, Sch 1 [23] [24].

Sec 76, heading

Subst 1951 No 41, sec 3 (r) (i).

Sec 76

Am 1951 No 41, sec 3 (r) (ii); 1980 No 137, sec 3 (1); 1989 No 204, Sch 1; 1991 No 17, Sch 1; 1992 No 34, Sch 1; 1992 No 57, Sch 1; 1996 No 140, Sch 1 [25]–[27]; 2000 No 106, Sch 1 [43]; 2006 No 38, Sch 1 [13]; 2015 No 58, Sch 3.92 [7]; 2021 No 6, Sch 5.24[2].

Sec 77

Am 1980 No 137, sec 3 (1). Rep 2000 No 106, Sch 2 [18].

Sec 78

Am 1961 No 66, sec 7 (e); 2006 No 58, Sch 3.20 [1].

Sec 78A, heading

Ins 1978 No 137, Sch 4 (6). Subst 2023 No 18, Sch 12[2].

Sec 78A

Ins 1978 No 137, Sch 4 (6). Am 1980 No 137, sec 3 (1); 1990 No 46, Sch 1. Subst 2023 No 18, Sch 12[2].

Sec 79

Am 1980 No 137, sec 3 (1); 2006 No 58, Sch 3.20 [2] [3]; 2010 No 59, Sch 2.101 [2]; 2015 No 58, Sch 3.92 [8].

Sec 80

Am 1980 No 137, sec 3 (1).

Sec 80A

Ins 1980 No 137, sec 2 (d). Am 1999 No 31, Sch 4.104; 2007 No 94, Sch 4.

Sec 80B

Ins 2000 No 106, Sch 1 [44]. Rep 2015 No 48, Sch 1.31 [2].

Sec 81

Am 1937 No 35, Second Sch; 1978 No 137, Sch 5 (24); 1980 No 137, sec 3 (1); 1987 No 48, Sch 32; 1991 No 17, Sch 1; 1996 No 140, Sch 1 [28] [29]; 2000 No 106, Sch 1 [45]; 2015 No 58, Sch 3.92 [9].

Sec 82

Am 1978 No 137, Sch 5 (25); 1991 No 17, Sch 1; 1992 No 112, Sch 1.

Sec 83

Subst 1996 No 140, Sch 1 [30].

Part 8

Ins 2003 No 41, Sch 1 [2]. Rep 2007 No 27, Sch 1.53 [3].

Sec 84

Am 1951 No 41, sec 3 (s); 1980 No 137, sec 3 (1). Rep 1985 No 157, Sch 1. Ins 2003 No 41, Sch 1 [2]. Rep 2007 No 27, Sch 1.53 [3].

Sec 85

Ins 2003 No 41, Sch 1 [2]. Am 2004 No 33, Sch 3.4 [2]. Rep 2007 No 27, Sch 1.53 [3].

Secs 86–91

Ins 2003 No 41, Sch 1 [2]. Rep 2007 No 27, Sch 1.53 [3].

Sec 92

Ins 2003 No 41, Sch 1 [2]. Am 2005 No 64, Sch 2.65; 2005 No 77, Sch 6.19. Rep 2007 No 27, Sch 1.53 [3].

Secs 93–95

Ins 2003 No 41, Sch 1 [2]. Rep 2007 No 27, Sch 1.53 [3].

Sch 1

Ins 1980 No 137, sec 2 (e). Am 1983 No 153, Sch 1; 1991 No 17, Sch 1; 1996 No 140, Sch 1 [31]; 2000 No 106, Sch 2 [19] [20]; 2015 No 58, Sch 3.92 [10]–[13].

Sch 2

Ins 1996 No 140, Sch 1 [32]. Am 2000 No 92, Sch 8.29 [9] [10] (subst 2004 No 39, Sch 5 [15]); 2000 No 106, Sch 1 [46] [47]; 2004 No 33, Sch 5.3 [2]; 2005 No 49, Sch 2 [3] [4]; 2006 No 38, Sch 1 [14] [15]; 2009 No 97, Sch 1 [2] [3]; 2009 No 106, Sch 3.42 [2]; 2011 No 69, Sch 1 [6] [7]; 2015 No 48, Sch 1.31 [3]; 2023 No 18, Sch 12[3].

Headings, other than the headings to the Parts and to Sch 1

Rep 1981 No 118, Sch 1 (12).

The whole Act (sec 49A (1) excepted)

Am 2000 No 106, Sch 2 [1] (“or stratum” omitted wherever occurring).

The whole Act (the definition of “Stratum” in sec 4 (1) excepted)

Am 2000 No 106, Sch 2 [2] (“and strata” omitted wherever occurring).

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