Valuation of Land Act 1944 (Qld)

Queensland Valuation of Land Act 1944 Reprinted as in force on 30 June 2010 Reprint No. 9A This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 30 June 2010. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent in this reprint or with other reprints because of changes made in various editions of the Macquarie Dictionary (for example, in the dictionary, ‘lodgement’ has replaced ‘lodgment’). Variations of spelling will be updated in the next authorised reprint. Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Valuation of Land Act 1944 Contents Part 1 1 2 3 4 5 6 7 8 Part 2 12 Part 3 13 14 15 16 17 20 21 22 23 24 25 26 26A Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Definitions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Meaning of unimproved value . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Meaning of improved value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Meaning of value of improvements. . . . . . . . . . . . . . . . . . . . . . . . 17 Meaning of improvements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Meaning of owner . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Meaning of subdivide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Administration Delegation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Valuations Chief executive to make valuation . . . . . . . . . . . . . . . . . . . . . . . . 22 Deciding unimproved value of certain land. . . . . . . . . . . . . . . . . . 22 Valuation for rental purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Exclusion of timber and minerals . . . . . . . . . . . . . . . . . . . . . . . . . 24 Exclusive use for single dwelling house or farming . . . . . . . . . . . 24 Chief executive to fix date of effect of valuations or alterations of valuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Omissions from valuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 Chief executive not required to value separately certain mining leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 Chief executive may value stratum or volumetric lot. . . . . . . . . . . 27 Valuation of mining leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Valuation—discounting for subdivided land . . . . . . . . . . . . . . . . . 32 Valuation of petroleum leases and GHG leases. . . . . . . . . . . . . . 33 Valuation for community titles scheme . . . . . . . . . . . . . . . . . . . . . 34

Valuation of Land Act 1944 Contents 26B 26C 27 28 28A 29 29A 30 31 32 33 34 35 36 Part 4 Division 1 37 38 39 40 41 41A Division 2 42 42A 42B 42C 43 43AA 43A 43B 43BA 43BB Valuation of land within approved scheme—Integrated Resort Development Act 1987 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Valuation of land within site—Sanctuary Cove Resort Act 1985 . Valuation of prescribed land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alteration of valuation in force or to come into force. . . . . . . . . . . Alteration of valuation made after appeal or objection to earlier valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chief executive may alter valuation . . . . . . . . . . . . . . . . . . . . . . . Alteration of valuation for rate, rental or land tax adjustment . . . . Valuation may be made if land becomes, or ceases to be, subject to rates, rental or land tax . . . . . . . . . . . . . . . . . . . . . . . . Valuation on area change. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Valuation on inclusion of land in an area . . . . . . . . . . . . . . . . . . . Status of valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lands to be included in 1 valuation . . . . . . . . . . . . . . . . . . . . . . . Separate valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Giving information and access . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual valuations Making annual valuations Chief executive to make annual valuation . . . . . . . . . . . . . . . . . . Period for which annual valuation to have effect . . . . . . . . . . . . . Effect of failure to make annual valuation. . . . . . . . . . . . . . . . . . . Particulars of annual valuation to be available for inspection . . . . Advertisements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice to owners about valuations . . . . . . . . . . . . . . . . . . . . . . . . Objections and appeals Objection to annual valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . What is a properly made objection . . . . . . . . . . . . . . . . . . . . . . . . Particular objections taken to be to valuations for different purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessment of whether objection is properly made . . . . . . . . . . . Consideration of properly made objection . . . . . . . . . . . . . . . . . . Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conference about objection to valuation . . . . . . . . . . . . . . . . . . . Chairperson of conference . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When objector may give further information. . . . . . . . . . . . . . . . . When objector must give further information . . . . . . . . . . . . . . . . Page 2 34 35 36 38 41 42 42 43 44 44 45 45 46 48 49 50 51 51 52 52 53 54 56 56 57 58 58 59 59 61

43BC 43BD 43C 44 45 46 Part 5 47 48 Part 6 49 50 51 52 52AA 52AB52A 53 53A 53B 53C 53D 54 Part 6A 54A 55 56 57 58 59 60 61 62 63 Valuation of Land Act 1944 Contents Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How and when an objection can be amended . . . . . . . . . . . . . . . Effect on objection of change in valuation . . . . . . . . . . . . . . . . . . Late objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right of new owner to carry on objection or appeal . . . . . . . . . . . Valuation rolls Valuation rolls—particulars and form . . . . . . . . . . . . . . . . . . . . . . Amendment of valuation roll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of valuation (other than annual) and objections Application of part . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of valuation (other than annual). . . . . . . . . . . . . . . . . . . . . Right of new owner to carry on objection or appeal . . . . . . . . . . . Objection to valuation (other than annual) . . . . . . . . . . . . . . . . . . What is a properly made objection . . . . . . . . . . . . . . . . . . . . . . . . Assessment of whether objection is properly made . . . . . . . . . . . Late objections to valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consideration of properly made objection . . . . . . . . . . . . . . . . . . When objector may give further information. . . . . . . . . . . . . . . . . When objector must give further information . . . . . . . . . . . . . . . . Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How and when an objection can be amended . . . . . . . . . . . . . . . Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeals Application of pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How to start an appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Late filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defect in notice of appeal—action of registrar . . . . . . . . . . . . . . . Defect in notice of appeal—action of Land Court. . . . . . . . . . . . . Jurisdiction not affected by failure to serve chief executive . . . . . Defect in notice of appeal served on chief executive . . . . . . . . . . Costs of adjournment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Constitution of Land Court at first instance . . . . . . . . . . . . . . . . . 62 64 65 65 66 67 68 69 70 70 70 71 71 74 75 76 77 79 80 82 83 84 84 85 85 86 87 88 88 89 89 Page 3

Valuation of Land Act 1944 Contents 63A 64 65 66 67 68 69 70 Part 7 72 73 73A 74 Part 8 Division 1 75A 75B 75C 75D 75E 75F 75G 75H 75I 75J Division 1A 75K 75L 75M 75N Division 2 76 77 78 Page 4 Hearing of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal to Land Appeal Court . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal to Court of Appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Order of court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Practice and procedure for appeals . . . . . . . . . . . . . . . . . . . . . . . Alteration of valuation after notice of appeal and effect thereof . . Restriction on objection and appeal . . . . . . . . . . . . . . . . . . . . . . . Costs of appeal against valuation. . . . . . . . . . . . . . . . . . . . . . . . . Use of valuation Purposes for which valuation to be used . . . . . . . . . . . . . . . . . . . Supply of copies of valuation roll by chief executive. . . . . . . . . . . Local governments to be given notice about protected persons . Other valuations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suppression direction and other miscellaneous matters Suppression direction Applications about direction to exclude personal details from rolls etc. ........................................ Chief executive’s approval and making of suppression direction . Grounds for revocation of suppression direction . . . . . . . . . . . . . Procedure for revocation of suppression direction . . . . . . . . . . . . Right to appeal to the court . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How to start appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Action pending outcome of appeal . . . . . . . . . . . . . . . . . . . . . . . . Hearing procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers of court on appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal to District Court on questions of law only . . . . . . . . . . . . . Special arrangements for implementation of local government reform Definitions for div 1A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Continuation of valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Valuation operations may be based on existing local government boundaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Local governments for new or adjusted local government areas . Other miscellaneous matters Roll extracts and other information. . . . . . . . . . . . . . . . . . . . . . . . Supply of bulk data or microfiche data . . . . . . . . . . . . . . . . . . . . . Certificate in lieu of valuation of land . . . . . . . . . . . . . . . . . . . . . . 89 89 90 90 90 91 91 92 92 93 94 95 96 96 98 98 99 99 100 100 101 101 101 102 102 103 103 104 106

79 80 81 81A 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 Part 9 Division 1 100 Division 2 101 Division 2A 101A Division 3 102 Valuation of Land Act 1944 Contents Objections or appeal not to interfere with levy etc. of land tax and of local government rates . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to obtain evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notice of change of ownership . . . . . . . . . . . . . . . . . . . . . . . . . . . Requisitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Use of combined form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Returns. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Address for service. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Substituted service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Right to appear. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations about times for doing acts etc. . . . . . . . . . . . . . . . . . Penalty for refusing information . . . . . . . . . . . . . . . . . . . . . . . . . . Failure to furnish return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty on failure to notify change of address . . . . . . . . . . . . . . . Penalty for failure to attend. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Order to comply with requirements . . . . . . . . . . . . . . . . . . . . . . . False returns or statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of penalties and fees . . . . . . . . . . . . . . . . . . . . . . . . . . Place where offence committed . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chief executive may approve forms . . . . . . . . . . . . . . . . . . . . . . . Combination of forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulation-making power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional and declaratory provisions Transitional provision for NaturalResourcesandOtherLegislation Amendment Act 2001 Discounted valuation period for subdivided land . . . . . . . . . . . . . Declaration about non-commencement of legislation Non-commencement of legislation . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision for Valuation of Land AmendmentAct2008 Past valuations of part 1 prescribed land . . . . . . . . . . . . . . . . . . . Transitional provision for Natural Resources and OtherLegislationAmendmentAct2004 Valuations affected by unusual circumstances . . . . . . . . . . . . . . . 106 106 107 107 108 109 110 111 111 111 112 112 112 112 113 113 113 114 114 117 117 118 118 119 119 122 Page 5

Valuation of Land Act 1944 Contents Division 4 103 Division 5 Subdivision 1 104 Subdivision 2 105 106 107 Subdivision 3 108 109 Subdivision 4 110 111 112 113 114 Subdivision 5 115 116 Schedule Transitional provision for South-East Queensland Water(Distribution and Retail Restructuring) Act 2009 Provision for applying Act to local government areas in existence on 27 July 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for Valuation of Land and OtherLegislation Amendment Act 2010 Preliminary Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Validation of particular valuations Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Validation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How ss 28 and 29A apply to the valuation . . . . . . . . . . . . . . . . . . Proceedings Existing decided proceedings. . . . . . . . . . . . . . . . . . . . . . . . . . . . Undecided proceedings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General provisions for post-amended Act Petroleum leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Making and availability of new objection forms before commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References to date of valuation . . . . . . . . . . . . . . . . . . . . . . . . . . Pre-amended Act applies for particular objections. . . . . . . . . . . . Outstanding appeals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General sunsetting of amendments under amending Act Sunsetting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Undecided objections and appeals . . . . . . . . . . . . . . . . . . . . . . . Prescribed land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 123 124 124 125 125 126 126 126 127 127 127 128 128 129 130 Endnotes 1 2 3 4 5 6 7 8 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of forms notified or published in the gazette . . . . . . . . . . . . . . . . 134 134 135 135 136 137 143 161 Page 6

Valuation of Land Act 1944 Contents 9 Table of renumbered provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 162 10 Information about retrospectivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . 166 Page 7

Valuation of Land Act 1944 Valuation of Land Act 1944 Part 1 Preliminary [s 1] [as amended by all amendments that commenced on or before 30 June 2010] An Act to make better provision for determining the valuation of land for rating and taxing purposes, and for matters incidental thereto or consequent thereon Part 1 Preliminary 1 Short title This Act may be cited as the Valuation of Land Act 1944 . 2 Definitions In this Act— agent includes every person who, in Queensland, for or on behalf of any person ( the principal ) has the control or disposal of any land belonging to the principal, or the control, receipt or disposal of any rents, issues, or proceeds derived from any such land. annual valuation means a valuation of all lands in an area made pursuant to part 4. approved form means a form approved under section 97. area means the area of a local government (other than a community government under the LocalGovernment(CommunityGovernmentAreas)Act2004 or NPARC or TSIRC). Reprint 9A effective 30 June 2010 Page 9

Valuation of Land Act 1944 Part 1 Preliminary [s 2] Page 10 bona fide sale — 1 A bona fide sale , for a provision about land, is a sale of the land on reasonable terms and conditions that a bona fide seller and buyer would require assuming— (a) a willing, but not anxious, buyer and seller; and (b) a reasonable period within which to negotiate the sale; and (c) that the property was reasonably exposed to the market. 2 For paragraph 1, in considering whether terms and conditions are reasonable regard must be had to— (a) the nature and situation of the property; and (b) the state of the market for a property of the same type. bond rate means— (a) the interest calculated at the monthly yield rate published by the Reserve Bank of Australia in relation to government bonds for a 10-year period on borrowed funds that have not been repaid; or (b) if there is no monthly yield rate published as mentioned in paragraph (a)—the interest rate prescribed under a regulation. date of valuation means— (a) for a provision about an annual valuation—the date of valuation fixed under section 37; or (b) for a provision about a valuation other than an annual valuation (the subject valuation ) —the date of valuation fixed under section 37 for the annual valuation in effect for the subject valuation; or (c) for sections 3, 5 and 23—the date of valuation under paragraph (a) or (b) for the relevant valuation; or (d) for a provision about an objection—the date of valuation for the valuation the subject of the objection. Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 1 Preliminary [s 2] development approval see the Sustainable Planning Act 2009 , schedule 3. discounted valuation period see section 25. GHG lease means a GHG injection and storage lease under the Greenhouse Gas Storage Act 2009 . hotel licence means a licence under the Liquor Act 1992 . improved value of land has the meaning given by section 4. improvements has the meaning given by section 6. infrastructure charges means the following— (a) infrastructure charges under the SustainablePlanningAct 2009 ; (b) another charge, however called, that is similar to charges mentioned in paragraph (a) imposed under another Act. infrastructure construction , for land, means constructing infrastructure, whether on or off the land, as developed or as approved or authorized to be developed under— (a) the Sustainable Planning Act 2009 ; or (b) another Act relating to the land or an improvement of the land. local planning instrument see the Sustainable Planning Act2009 , schedule 3. mineral has the meaning given by the Mineral Resources Act1989 . mining lease means a mining lease to which the MineralResources Act 1989 applies. notice of valuation means— (a) for part 4—a notice issued under section 41A; or (b) for part 6—a notice issued under section 50; or (c) otherwise—a notice issued under section 41A or 50. NPARC means the Northern Peninsula Area Regional Council. Reprint 9A effective 30 June 2010 Page 11

Valuation of Land Act 1944 Part 1 Preliminary [s 2] objector , for a provision about an objection, means the person who made the objection. objector’s land , for a provision about an objection, means the land the subject of the objection. owner of land has the meaning given by section 7. parcel of land means every part of an area of land which is separately held by any owner, or any part of an area of land which the chief executive directs should be valued as a separate parcel. person includes— (a) a person or entity representing the State; and (b) a society, institute, partnership or other body, even if not incorporated; and (c) a trustee or agent. petroleum lease means a petroleum lease under the PetroleumAct 1923 or the Petroleum and Gas (Production and Safety)Act 2004 . properly made objection — (a) for part 4, see section 42A(1); or (b) for part 6, see section 52AA(1). property identification number , for a parcel of land, means the property identification number assigned to the parcel in the valuation roll. protected person see section 75B(2). registrar of the Land Court includes a deputy registrar of the Land Court. resource operations plan see the Water Act 2000 , schedule 4. return includes all returns, notices, declarations, statements and information prescribed or required by the chief executive to be furnished. roll means valuation roll. Page 12 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 1 Preliminary [s 2] subdivide land has the meaning given by section 8. SunWater means the entity continued in existence under the GovernmentOwnedCorporationsRegulation2004 , section 34. suppression direction means a direction under section 75B(2). trustee in addition to every person appointed or constituted trustee by act of parties, or by order or declaration of a court, or by operation of law, includes— (a) the executor or administrator, guardian, committee, receiver, or liquidator; and (b) every person having or taking upon himself or herself the administration or control of land affected by any express or implied trust, or acting in any fiduciary capacity, or having possession, control or management of the land owned by a person under any legal or other disability. TSIRC means the Torres Strait Island Regional Council. unimproved value of land has the meaning given by section 3. valuation means valuation under this Act. valuation for rental purposes means the valuation under section 15 of land in a lease, licence or permit granted or issued under the Land Act 1994 . valuation roll means a valuation roll under section 47(1). value of improvements has the meaning given by section 5. valuer means a valuer registered under the ValuersRegistration Act 1992 . water authority means a water authority established under the Water Act 2000 . water licence see the Water Act 2000 , schedule 4. Reprint 9A effective 30 June 2010 Page 13

Valuation of Land Act 1944 Part 1 Preliminary [s 3] 3 Meaning of unimproved value (1) For the purposes of this Act— unimproved value of land means— (a) in relation to unimproved land—the capital sum which the fee simple of the land might be expected to realise if negotiated as a bona fide sale; and (b) in relation to improved land—the capital sum that the fee simple of the land might be expected to realise if negotiated as a bona fide sale, assuming the improvements did not exist. (2) However, the unimproved value of improved land can not be less than the sum that would be obtained by deducting the value of improvements from the improved value on the date of valuation. (2A) The assumption mentioned in subsection (1)(b) is limited to the instant in time when the valuation is to be made on the date of valuation. (2B) For subsections (1) and (2), the unimproved value of land includes any increase in the value of the land that has happened in connection with— (a) a local planning instrument; or (b) a development approval or other approval or authority under an Act, other than a hotel licence, relating to the land or an improvement of the land; or (c) the making or use of an improvement to the land. (2C) Nothing in subsection (1)(b) requires an assumption, in relation to improved land, that the improvements have never been made. (3) In addition, the restrictions and limitations in any deed of grant or certificate of title in respect of any racecourse shall be disregarded in ascertaining the unimproved value of the land of the racecourse concerned. Page 14 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 1 Preliminary [s 3] (4) Notwithstanding anything contained in this section, in determining the unimproved 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; and (c) there is no greater risk than that which applied to the actual use of the land in its actual condition, on the date of valuation, in realising the use of the land, or continuing the use of the land, for any purpose for which it was being used on the date of valuation; 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 any improvements referred to in subsection (1) had not been made. (5) To remove any doubt, it is declared that— (a) the benefit of a lease, agreement for lease or any other instrument of any type relating to land, or improvements on land that enhances the value of the land, as unimproved or improved must be included in its unimproved value; and (b) the following apply for assessing the unimproved value of land— (i) the bond rate must be adopted in analysing— (A) the added value of improvements on the land including any allowance to be made under this section or section 5; and (B) the added value of improvements involved in any comparable sale of improved land; Reprint 9A effective 30 June 2010 Page 15

Valuation of Land Act 1944 Part 1 Preliminary [s 4] (ii) no amount can be deducted for goodwill whether in analysing the improvements on the land, or any comparable sale of improved land, or otherwise; (iii) no deduction for any profit and risk allowance or development premium can be made for the realisation of the use of the land, or for continuing the use of the land, for any purpose for which it was being used on the date of valuation; (iv) if the land is improved and the assessment includes a comparison with sales of vacant or lightly improved land, or with sales for redevelopment, an amount representing the development premium inherent in the value of the land as improved must be added to the level of value established by the sales; (v) the benefit to the land of the payment of infrastructure charges or of infrastructure construction must be included; and (c) the term ‘unimproved value’ defined under this section has been given a special meaning that must be applied whether or not that definition accords with the ordinary meaning of that term. 4 Meaning of improved value For the purposes of this Act— improved value means, in relation to land, the capital sum which the fee simple of the land, including improvements, might be expected to realise if negotiated as a bona fide sale. Example — If land has been improved by construction of commercial premises leased to tenants at market rentals, and the market value of the property as constructed and leased is assessed by capitalisation of the rental income— (a) the improved value of the land is at least the market value; and (b) there is to be no deduction from market value for ‘goodwill’ as suggested in Lilac Pty Ltd v Department of Natural Resources and Page 16 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 1 Preliminary [s 5] Water [2008] QLC 220 or Kent Street Pty Ltd & Ors v Department of Natural Resources and Mines [2008] QLAC 221. 5 Meaning of value of improvements (1) The value of improvements means, in relation to land, the added value which the physical improvements give to the land at the time as at which the value is required to be ascertained for the purposes of this Act, irrespective of the cost of the improvements, including in such added value the value of any hotel licence the value of which has been included in the improved value. (2) However, the value of improvements can not be more than the total of the following— (a) the price payable for construction of the physical improvements reduced by a discount for their condition, age, physical and economic obsolescence or any other factor diminishing their value; (b) an allowance for holding costs over the time it would take to have had constructed improvements of a nature and efficiency equivalent to the existing improvements. (3) In assessing the value of improvements the price payable for the construction of the physical improvements must be calculated based on the level of construction costs current on the date of valuation and no allowance can be made for any additional costs by way of escalation. (4) In this section— holding costs means rates, land tax and the interest cost at the bond rate of applying funds for the construction of physical improvements and holding the land during the construction period for the improvements. 6 Meaning of improvements (1) Improvements means, in relation to land, improvements thereon or appertaining thereto, whether visible or invisible, and made or acquired by the owner or the owner’s Reprint 9A effective 30 June 2010 Page 17

Valuation of Land Act 1944 Part 1 Preliminary [s 6] predecessor in title, and includes all such destruction of suckers and seedlings as is incidental to the destruction of timber, and also includes the destruction of other vegetable growths and of animal pests on the land to the extent to which such destruction retains its utility, but does not include the destruction by any person of any such growths or pests which are allowed to establish themselves on the land during the ownership, except to the extent (if at all) to which it restores wholly or partly so much of the utility of a previous improvement in the nature of the destruction of such growths or pests as is, by the subsequent provisions of this definition, deemed to have been lost, and any improvement consisting of the destruction of such growths or pests, by whomsoever the same may be effected, shall be deemed to have lost its utility to the extent to which, after it has been made, other growths or pests (as the case may be) are allowed to establish themselves on the land. (2) In deciding the unimproved value of land, the term does not include invisible improvements, other than timber treatment, made by the State, the Commonwealth, a local government or a GOC unless the expenditure on the invisible improvements has been recouped, other than by the payment of rent, rates or taxes— (a) from a purchaser from the State, the Commonwealth or a local government; or (b) from a lessee of land from the State, the Commonwealth, a local government or a GOC. (3) However, the term includes invisible improvements, other than timber treatment, on land if a GOC is the owner of the land for rating and land tax purposes. (4) In this section, a reference to the State or the Commonwealth includes a reference to a statutory body representing the State or Commonwealth. (5) In this section— invisible , for improvements, means physical improvements to land that may not be readily apparent because they merge with the land and lose their character or identity. Page 18 Reprint 9A effective 30 June 2010

Examples — drainage, reclamation and filling Valuation of Land Act 1944 Part 1 Preliminary [s 7] 7 Meaning of owner (1) An owner of land is the person who— (a) is entitled to receive the rent for the land; or (b) would be entitled to receive the rent for the land if it were leased at a rack-rent. Editor’s note — Rack-rent of land is a rent for the land that is the highest possible rent for the land. It implies that the land is leased commercially. (2) However, an owner does not include the State, but includes— (a) a registered proprietor of freehold land; and (b) a purchaser of land to be held as freehold land that is being purchased from the State under an Act; and (c) a lessee of land held from the State, and any manager, overseer or superintendent of the lessee who resides on the land; and (d) the holder or lawful occupier of a GHG lease, mining lease or petroleum lease; and (e) a lessee of land held from, or the holder of a licence or permission to occupy from— (i) the coordinator-general; or (ii) a GOC; or (iii) a local government; or (iv) the Minister administering the IndustrialDevelopment Act 1963 ; or (v) the chief executive of the department responsible for the administration of the Forestry Act 1959 ; or (vi) a water authority; and Reprint 9A effective 30 June 2010 Page 19

Valuation of Land Act 1944 Part 1 Preliminary [s 8] (f) a lessee of land held from a local government that holds the land under a lease from the State; and (g) the holder of— (i) an occupation permit or stock grazing permit under the Forestry Act 1959 ; or (ii) a permission to occupy under the Land Act 1994 ; and (h) a licensee under the Land Act 1994 . (3) A reference in subsection (2) to a lessee includes, if a person or entity representing the State is the lessee of State land, a sublessee from the person or entity. (4) Despite subsections (1) to (3), owner of land means— (a) in relation to a valuation of the land for rating purposes—the person who is responsible for payment of the rates; or (b) in relation to a valuation of the land for rental purposes—the person who is responsible for payment of the rental; or (c) in relation to a valuation of the land for land tax purposes—the person who is responsible for payment of the land tax. (5) The chief executive of the department in which the HousingAct 2003 is administered is the owner of land leased by that chief executive under that Act. 8 Meaning of subdivide (1) Subdivide land means divide land into parts. (2) Land may be divided into parts by— (a) sale, conveyance, transfer or partition; or (b) an agreement, conveyance or instrument between living persons under which a part of the land becomes immediately available for separate disposition or occupation; or Page 20 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 2 Administration [s 12] (c) the registration of a plan of subdivision, for the land, in the land registry kept under the Land Title Act 1994 . (3) An agreement, conveyance or instrument mentioned in subsection (2)(b) includes a lease only if— (a) the lease’s term, or the term together with any period of renewal available under the lease, is longer than 5 years; or (b) the lease is from a GOC, of land leased by the GOC— (i) from the State; or (ii) from a lessee of the State; or (c) the lease is from a department of the State or an entity representing the State, of land leased by the department or entity from the State; or (d) the lease is from a local government that holds the land under a lease from the State. (4) Otherwise, subsection (2)(b) does not include a lease of land from the State. Part 2 Administration 12 Delegation (1) The chief executive may delegate to an appropriately qualified person the following powers— (a) the chief executive’s powers under this Act; (b) the chief executive’s powers under another Act for the valuation or categorisation of land. (2) In subsection (1)— appropriately qualified includes having the qualifications, experience or standing appropriate to exercise the power. Reprint 9A effective 30 June 2010 Page 21

Valuation of Land Act 1944 Part 3 Valuations [s 13] Examples of qualifications, experience or standing — 1 registration as a registered valuer under the Valuers Registration Act 1992 2 a person’s classification level in the department Part 3 Valuations 13 Chief executive to make valuation The chief executive must decide the unimproved value of the land to be valued for the Acts under which local authorities are established. 14 Deciding unimproved value of certain land (1) For the purpose of deciding the unimproved value of land that is not granted in fee simple, the land is taken to be land granted in fee simple. (2) In deciding the unimproved value of land held under a lease from the State that is subject to a restriction, limitation or other onerous covenant or condition, the chief executive must not take into account the restriction, limitation, covenant or condition. (4) A valuation of the unimproved value of any land made under this part shall take into account the existence and effect of any easement, registered under any Act, in respect of which such land is the dominant tenement or the servient tenement. (5) In making, under this part, the valuation of the unimproved value of any land— (a) in respect of which a stock grazing permit granted under the ForestryAct1959 , section 35, the NationalParksandWildlifeAct1975 , section 33 or the NatureConservation Act 1992 is in force; or Page 22 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 15] (b) in a lease, licence, permit or permission to occupy under the LandAct1994 or granted or issued by the coordinator-general or the chief executive of the department responsible for the administration of the Forestry Act 1959 ; or (c) in a lease, licence or permit from SunWater or a water authority; or (d) subject to a heritage agreement under the QueenslandHeritage Act 1992 ; or (e) to which a determination of native title or an indigenous land use agreement, under the Native Title Act 1993 (Cwlth), relates; the unimproved value of that land shall be determined having regard to and making proper allowance for any restriction or limitation of use having regard to the purpose and conditions to which that permit, lease, licence permission to occupy, agreement or determination is subject. 15 Valuation for rental purposes (1) The value to be used to determine the rent applying to a lease, licence or permit under the Land Act 1994 is the unimproved value under this Act. (2) However, sections 3(4) and 25 do not apply to the determination of a valuation of land for rental purposes for the financial year starting on 1 July 1993 and subsequent years. (3) For the purposes of a valuation for rental purposes, if the conditions of the lease, licence or permit are not restricted to farming or to a use as a single dwelling house as defined in section 17(2)— (a) section 17(1) does not apply; and (b) in the case of land other than land used for farming—the physical state and condition of the land at the start of the lease, licence or permit (other than improvements within the meaning of the Land Act 1994 ) is to be considered. Reprint 9A effective 30 June 2010 Page 23

Valuation of Land Act 1944 Part 3 Valuations [s 16] 16 Exclusion of timber and minerals A valuation of the unimproved value of land is not to include the value of timber or minerals on or in the land. 17 Exclusive use for single dwelling house or farming (1) In making a valuation of the unimproved value of land exclusively used for purposes of a single dwelling house or for purposes of farming, any enhancement in value because the land has been subdivided by survey or has a potential use for industrial, subdivisional or any other purposes shall be disregarded irrespective of whether or not, in case of potential use as aforesaid, that potential use is lawful when the valuation is made. (2) In subsection (1)— farm improvements includes appropriate sheds, other structures, facilities, farm plant and land development for the particular farming business but does not include a dwelling or car accommodation. farming means— (a) the business or industry of grazing, dairying, pig farming, poultry farming, viticulture, orcharding, apiculture, horticulture, aquaculture, vegetable growing, the growing of crops of any kind, forestry; or (b) any other business or industry involving the cultivation of soils, the gathering in of crops or the rearing of livestock; if the business or industry represents the dominant use of the land, and— (c) has a substantial commercial purpose or character by— (i) having an average gross annual return, calculated over a 3 year period, of at least $5000; or (ii) if the business is the establishment and harvesting of native or non-native forests—having an average anticipated gross annual return, calculated over the Page 24 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 17] period from establishment to harvesting, that is usual for the particular species of tree, of at least $5000; or (iii) if the business is the maintenance and harvesting of native forests—having an average anticipated gross annual return, calculated over the period from the start of maintenance to harvesting of the particular species of tree, of at least $5000; or (iv) having— (A) a minimum value of farm improvements or plantings of forest or orchard trees of $50000; and (B) the appearance of being maintained for farming or expenditure on crops, forest trees, maintenance of farm improvements, livestock or orchard trees; and (d) is engaged in for the purpose of profit on a continuous or repetitive basis. single dwelling house means— (a) a dwelling used solely for habitation by a single household; or (b) a dwelling used solely for habitation by a single household— (i) part of which is used or for use as a furnished room or furnished rooms; or (ii) with a single self-contained flat; or (c) a building consisting of 2 flats used solely for habitation; or (d) a building consisting of 2 self-contained units, known as a duplex, and used solely for habitation. (3) For subsection (1), land is not exclusively used for purposes of a single dwelling house or farming if— (a) the land is divided into individual lots; and Reprint 9A effective 30 June 2010 Page 25

Valuation of Land Act 1944 Part 3 Valuations [s 20] (b) there is evidence, including advertising or actual sales, of intention to sell the individual lots. 20 Chief executive to fix date of effect of valuations or alterations of valuations (1) The chief executive must fix the date from which a valuation or alteration of a valuation, made by the chief executive, has effect. (2) Subsection (1) does not apply if the date is fixed under another section of this Act. (3) The date fixed under subsection (1) may be objected to under part 6 or appealed under part 6A. (4) A notice of valuation must state the date fixed under subsection (1). 21 Omissions from valuations (1) Where the chief executive purports to have made an annual valuation in respect of an area, the chief executive shall be deemed to have so made such valuation notwithstanding that the chief executive has omitted to make a valuation of any land therein. (2) Where it comes to the knowledge of the chief executive that the chief executive has omitted to make a valuation of any land, the chief executive shall thereupon make a valuation of that land as at the date fixed for all lands in the area under part 4. (2A) Part 6 applies to the notice of valuation and an objection to the valuation and part 6A applies to an appeal against the valuation. (3) The valuation of that land shall, subject to objection or appeal as aforesaid, come into force on a date fixed by the chief executive under section 20 and, unless an alteration is made under section 29, shall be in force for the balance of the period during which the annual valuation is in force in accordance with this Act. Page 26 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 22] 22 Chief executive not required to value separately certain mining leases (1) The chief executive is not required to make a separate valuation of land that is the subject of an application for a mining lease. (2) However, subsection (1) does not apply if the applicant for the mining lease may, under the Mineral Resources Act 1989 , go on the land for mining purposes. 23 Chief executive may value stratum or volumetric lot (1) Subject to any other Act the chief executive may make a valuation of the unimproved value of any stratum or volumetric lot in accordance with this section. (2) The unimproved value of a stratum or volumetric lot is the capital sum which the fee simple of the stratum or volumetric lot might be expected to realise if negotiated as a bona fide sale assuming— (a) that the improvements (if any) within the stratum or volumetric lot and made or acquired by the owner or the owner’s predecessor in title did not exist; and (b) however, where the stratum or volumetric lot is wholly or partly in an excavation it shall be assumed that the excavation of the stratum or volumetric lot had been made; and (c) that means of access to the stratum or volumetric lot 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 (d) that lands outside the stratum or volumetric lot, including land of which the stratum or volumetric lot 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 or volumetric lot consists partly of a building, structure, or work or is portion of a building, structure, or work, such building, structure, or work, to Reprint 9A effective 30 June 2010 Page 27

Valuation of Land Act 1944 Part 3 Valuations [s 23] the extent that it is outside the stratum or volumetric lot, had been made. (2A) The assumption mentioned in subsection (2)(a) is limited to the instant in time when the valuation is to be made on the date of valuation. (2B) The unimproved value of a stratum or volumetric lot includes any increase in the value of the stratum or volumetric lot that has happened in connection with— (a) a local planning instrument; or (b) a development approval or other approval or authority under an Act, other than a hotel licence, relating to the stratum or volumetric lot or an improvement of the stratum or volumetric lot; or (c) the making or use of an improvement to the stratum or volumetric lot. (3) Notwithstanding anything in subsection (2), in determining the unimproved value of a stratum or volumetric lot it shall be assumed that— (a) the stratum or volumetric lot 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 or volumetric lot as may be required in order to enable the stratum or volumetric lot to continue to be so used; and (c) there is no greater risk than that which applied to the actual use of the stratum or volumetric lot in its actual condition, on the date of valuation, in realising the use of the lot, or continuing the use of the lot, for any purpose for which it was being used on the date of valuation; but nothing in this subsection prevents regard being had, in determining that value, to any other purpose for which the Page 28 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 23] stratum or volumetric lot may be used on the assumptions set forth in subsection (2). (4) This section does not apply to any stratum or volumetric lot that is a mining lease. (4A) To remove any doubt, it is declared that— (a) the benefit of a lease, agreement for lease or any other instrument of any type relating to a stratum or volumetric lot, or improvements on a stratum or volumetric lot, that enhances the value of the lot as unimproved or improved must be included in its unimproved value; and (b) the following apply for assessing the unimproved value of a stratum or volumetric lot— (i) the bond rate must be adopted in analysing— (A) the added value of improvements on or in the lot including any allowance to be made under this section or section 5; and (B) the added value of improvements involved in any comparable sale; (ii) no amount can be deducted for goodwill whether in analysing the improvements on or in the lot, or any comparable sale, or otherwise; (iii) no deduction for any profit and risk allowance or development premium can be made for the realisation of the use of the stratum or volumetric lot, or for continuing the use of the lot, for any purpose for which it was being used on the date of valuation; (iv) if the lot is improved and the assessment includes a comparison with sales of vacant or lightly improved lots, or with sales for redevelopment, an amount representing the development premium inherent in the value of the lot as improved must be added to the level of value established by the sales; Reprint 9A effective 30 June 2010 Page 29

Valuation of Land Act 1944 Part 3 Valuations [s 24] (v) the benefit to the lot of the payment of infrastructure charges or of infrastructure construction must be included; and (c) the meaning of the term ‘unimproved value’, as affected under this section for a stratum or volumetric lot, has been given a special meaning that must be applied whether or not that definition accords with the ordinary meaning of that term. (5) In this section— 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 rateable or taxable under any Act. volumetric format plan of subdivision means a volumetric format plan of survey for dividing 1 or more lots. volumetric format plan of survey means a plan that defines land using 3 dimensionally located points to identify the position, shape and dimensions of each bounding surface. volumetric lot means a lot on a volumetric format plan of subdivision rateable or taxable under any Act. 24 Valuation of mining leases (1) The unimproved value of a mining lease shall be— (a) where the whole of the mining lease includes surface area— (i) the unimproved value of the surface area; or (ii) 20 times the yearly rent payable in respect of the lease; whichever is the less; or (b) where part only of the mining lease includes surface area— Page 30 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 24] (i) the unimproved value of the surface area plus 30% of the unimproved value of the surface area situated directly above the part that does not include surface area; or (ii) or the sum of— (A) 20 times the yearly rent payable in respect of that part of the lease that includes surface area; and (B) 6 times the yearly rent payable in respect of the remainder; whichever is the less; or (c) where the mining lease does not include any surface area— (i) 30% of the unimproved value of the surface area situated directly above the lease; or (ii) 6 times the yearly rent payable in respect of the lease; whichever is the less. (2) Where pursuant to this or any other Act part of a mining lease is valued as a separate parcel of land by reason of the use to which it is being put— (a) the unimproved value of that part shall be determined as if this section had not been enacted; and (b) the unimproved value of the remainder of the mining lease shall be an amount that bears to the unimproved value of the mining lease the same proportion as the area of the remainder bears to the area of the lease. (3) For the purposes of this section the yearly rent payable in respect of part of a mining lease shall be a sum that bears to the yearly rent payable in respect of the lease the same proportion as the area of the part bears to the area of the lease. (4) In this section— Reprint 9A effective 30 June 2010 Page 31

Valuation of Land Act 1944 Part 3 Valuations [s 25] yearly rent in respect of a mining lease, means the yearly rent that would have been payable under the MineralResourcesAct 1989 if the lease had been created on the date fixed by the chief executive pursuant to this Act as the date at which all lands in the area in which the lease is situated are required to be valued. 25 Valuation—discounting for subdivided land (1) This section applies to a parcel of land ( parcel ) if— (a) the parcel is 1 of the parts into which land has been subdivided; and (b) the person who subdivided the land (the subdivider ) is the owner of the parcel; and (c) the parcel is not developed land. (2) For making and levying rates on the parcel under a rating Act for the discounted valuation period, the rating authority must cause the unimproved value of the parcel to be discounted by— (a) from 1 July 1997 to 30 June 1998—40%; and (b) after 30 June 1998—the percentage prescribed under a regulation. (3) For the LocalGovernmentAct1993 , section 1027 and the City of Brisbane Act 1924 , section 70 a change or alteration in the unimproved value of the parcel is taken to happen when the discounted valuation period ends. (4) For calculating the rate levied on the parcel after the change under the Local Government Act 1993 , section 1027— (a) the previous unimproved value of the land is taken to be the unimproved value of the parcel as discounted under subsection (2); and (b) the new unimproved value of the land is taken to be the unimproved value of the parcel without regard to the discount. Page 32 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 26] (5) For adjusting the amount of a rate levied by the council on the parcel after the change under the City of Brisbane Act 1924 , section 70— (a) the unimproved value of the land is taken to be the unimproved value of the parcel as discounted under subsection (2); and (b) the altered unimproved value of the land is taken to be the unimproved value of the parcel without regard to the discount. (6) This section does not affect the operation of section 17. (7) In this section— developed land means land improved by the construction of a building or other facility reasonably capable of being used. discounted valuation period , for a parcel of land, means the period starting when the land of which the parcel was a part was subdivided and ending on the earlier of the following days— (a) the day on which there is a change in the ownership of the parcel; (b) the day the parcel becomes developed land. rating Act means— (a) the City of Brisbane Act 1924 ; or (b) the Local Government Act 1993 . rating authority means the local government in whose area the parcel is located. 26 Valuation of petroleum leases and GHG leases (1) The unimproved value of land comprised in a petroleum lease or GHG lease shall be— (a) the unimproved value of the surface area of that land; or (b) 6 times the yearly rent payable in respect of the lease; whichever is the less. Reprint 9A effective 30 June 2010 Page 33

Valuation of Land Act 1944 Part 3 Valuations [s 26A] (2) In this section— yearly rent , for a petroleum lease or GHG lease, means the annual rent under the Petroleum Act 1923 , Petroleum and Gas(ProductionandSafety)Act2004 or the GreenhouseGasStorage Act 2009 as at the date at which all lands in the area in which the land comprised in the lease is situated are required to be valued. 26A Valuation for community titles scheme (1) The chief executive is not required to value lots included in a community titles scheme separately but may value the scheme land for the scheme as an undivided whole and as if it were owned by a single owner. (2) For the valuation, and objection and appeal against the valuation, the body corporate for the community titles scheme is taken to be the owner of scheme land and must be shown in the valuation as the owner. (3) In this section— BCCM Act means the BodyCorporateandCommunityManagement Act 1997 . body corporate , for a community titles scheme, means the body corporate under the BCCM Act for the scheme. community titles scheme means a community titles scheme under the BCCM Act. scheme land , for a community titles scheme, means scheme land under the BCCM Act for the scheme. 26B Valuation of land within approved scheme—Integrated Resort Development Act 1987 (1) The chief executive may value the land comprising the following parts within the site of an approved scheme as if each part were a single lot— (a) the lots on a building unit plan; Page 34 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 26C] (b) the lots on a group titles plan; (c) the lots within a precinct; (d) the lot or lots comprising a primary or secondary thoroughfare; (e) a future development area. (2) For deciding the unimproved value of land within the site of an approved scheme, any land that is or may be inundated by water or subject to tidal influence must be valued as if the land were not, and never had been, inundated by water or subject to tidal influence. (3) A reference in this section to the site, an approved scheme, a building unit plan, a group titles plan, a precinct, a primary or secondary thoroughfare or a future development area is a reference to those matters under the IntegratedResortDevelopment Act 1987 . 26C Valuation of land within site—Sanctuary Cove Resort Act 1985 (1) The chief executive may value the land comprising the following parts of the site as if each part were a single lot— (a) the lots on a building unit plan; (b) the lots on a group titles plan; (c) the lot or lots comprising a primary or secondary thoroughfare; (d) the lot or lots within a zone. (2) Subsection (3) applies if land within the site or the adjacent site is or may be inundated by water or subject to tidal influence. (3) For deciding the unimproved value of the land within the site, the land must be valued as if the land within the site or the adjacent site were not, and never had been, inundated by water or subject to tidal influence. Reprint 9A effective 30 June 2010 Page 35

Valuation of Land Act 1944 Part 3 Valuations [s 27] (4) A reference in this section to the site, a building unit plan, a group titles plan, a primary or secondary thoroughfare or a zone is a reference to those matters under the Sanctuary CoveResort Act 1985 . 27 Valuation of prescribed land (1) When issuing an annual valuation for prescribed land, its unimproved value must be calculated by multiplying its current unimproved value by the commercial land index. (2) When issuing an alteration of a valuation for prescribed land because of a change in its area, its unimproved value must be calculated by changing its current unimproved value by an amount proportionate to the change in area. (3) For the first time on or after the commencement day that the unimproved value of prescribed land is calculated under subsection (1) or (2), its current unimproved value (that is, the value that is multiplied by the commercial land index under subsection (1) or changed under subsection (2)) is taken to be the amount calculated by— (a) starting with— (i) if the land was prescribed land on 30 June 2003—its unimproved value effective immediately before that day; or (ii) otherwise—the first unimproved value to have effect for the land after it became prescribed land; and (b) for the period on and from 30 June 2003 until immediately before the commencement day— (i) when an annual valuation for the land was issued—multiplying the current unimproved value by the commercial land index; and (ii) when an alteration of a valuation for the land was issued because of a change in the area of the land—changing the current unimproved value by an amount proportionate to the change in area. Page 36 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 27] (4) For subsection (1) or (3)(b)(i), the commercial land index applying to prescribed land when an annual valuation for the land is issued is the number calculated, to 2 decimal places, using the formula— - A -- B where— A is the total unimproved value of all local commercial land under the new annual valuation as at the day of issue. B is the total unimproved value of the same local commercial land effective as at the day of issue. Example — On 20 February, the chief executive issues an annual valuation for particular prescribed land ( parcel X ). The only local commercial land on 20 February consists of parcels Y and Z. The total unimproved value of parcels Y and Z effective on 20 February is $100 million. The total unimproved value of parcels Y and Z under the new annual valuation, as at 20 February, is $105 million. The commercial land index is 105 million divided by 100 million, which is 1.05. So the new annual valuation for parcel X must be calculated by multiplying its existing unimproved value by 1.05. (5) The reference in subsection (3)(b)(i) to an annual valuation does not include an annual valuation issued under section 102, for the period of 12 months starting on 30 June 2004, for use only for land tax purposes. (6) To remove any doubt, it is declared that this section does not affect the unimproved value of any land that was effective at any time before the commencement day. (7) In this section— commencement day means the day this section commences. commercial land means freehold land, other than prescribed land, valued as commercial land under the valuation roll. issue an annual valuation or alteration of valuation means give a notice of valuation for the annual valuation or alteration of valuation. Reprint 9A effective 30 June 2010 Page 37

Valuation of Land Act 1944 Part 3 Valuations [s 28] local commercial land means commercial land situated in a local government area, other than the local government area of the Brisbane City Council, in which any prescribed land is situated. prescribed land means land that, under the schedule, is prescribed land. 28 Alteration of valuation in force or to come into force (1) No alteration shall be made in the valuation of any parcel of land during the period during which any annual valuation relating to the area in question is in force or, in the case of an annual valuation which has not come into force, during the period between the issuing of a notice of valuation under section 41A and the date of the valuation coming into force— (a) unless such land is subdivided during such period; or (b) unless where 2 or more parcels of unoccupied land adjoining each other valued as 1 portion of land and 1 or more parcels of such land is or are sold or occupied during such period; or (c) unless a public work, service, or undertaking is provided during such period on account of which, the chief executive is of opinion the valuation of such land has altered; or (d) unless by reason of flood, cyclone, or some other adverse natural cause over which the owner had no control, such land has been permanently damaged and the chief executive is of opinion that the valuation of such land has altered; or (e) unless the unimproved value of that parcel of land is altered by the acquisition or loss during that period of a licence or other right or privilege the value of which is deemed to form part of the unimproved value of that land; or (f) unless, being land exclusively used for purposes of a single dwelling house or farming when valued, that land Page 38 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 28] ceases to be used for either of such purposes whereby the valuation is, having regard to the provisions of section 17(1) and (2), in the opinion of the chief executive, altered; or (g) unless, in the opinion of the chief executive, circumstances affecting the valuation of the land are such as to render an alteration necessary or desirable for preserving or attaining uniformity in values between that valuation and subsisting valuations of other comparable parcels of lands; or (h) unless the valuation is affected by error or omission which the chief executive considers it necessary to correct, other than an error of law or mistake of fact that may be corrected under section 28A; or (i) unless by reason of— (i) the implementation of a planning scheme, an alteration in the land use and development under a planning scheme or an amendment of a planning scheme; or (ii) the application of a local law of the local government of the area in question affecting the use of development land; or (iii) any other action or decision of the local government of the area in question affecting the use or development of land; the chief executive is of opinion that the valuation of such land has altered; or (j) unless, being land used for commercial or industrial purposes or for purposes other than those of a single dwelling house or farming when valued, that land comes under exclusive use for purposes of a single dwelling house or farming whereby the valuation thereof is, having regard to section 17(1) and (2), in the opinion of the chief executive, altered; or (k) unless— Reprint 9A effective 30 June 2010 Page 39

Valuation of Land Act 1944 Part 3 Valuations [s 28] (i) in the case of 2 or more parcels of adjoining land—those parcels become the subject of a common ownership during any such period, no part thereof being leased or let or all the parcels being leased or let to 1 person; or (ii) in the case of 2 or more parcels of land—those parcels could, if a valuation of all lands in the area was then taking place, be included pursuant to section 34 in 1 valuation; and the chief executive is of the opinion that, by reason of the foregoing and having regard to such other factors as the chief executive considers relevant, the several parcels of land should be included in 1 valuation; or (l) unless the valuation is a valuation for rental purposes of a lease, licence or permit made because— (i) the purpose of the lease, licence or permit has changed; or (ii) the conditions of the lease, licence or permit have changed; or (iii) the area of the lease, licence or permit has changed; or (m) unless the land becomes the subject of a determination of native title or an indigenous land use agreement, under the Native Title Act 1993 (Cwlth). (2) The inclusion in 1 valuation of the several parcels of land shall be taken to represent an alteration made in the valuation of those several parcels whether or not such first mentioned valuation is the same as, or different from, the sum of the valuations of those several parcels. (3) In subsection (1)— farming has the meaning given by section 17(2). single dwelling house has the meaning given by section 17(2). Page 40 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 28A] (4) An alteration in a valuation must not be made under subsection (1)(d) unless the owner of the land applies to the chief executive within 6 months after the permanent damage happens. (4A) If the unimproved value of a parcel of land is altered by the loss, under a resource operations plan, of a water licence the value of which formed part of the unimproved value of the land, an alteration may not be made under subsection (1)(e) until the 30 June that is at least 1 year after the resource operations plan has effect. 28A Alteration of valuation made after appeal or objection to earlier valuation (1) This section applies if— (a) a valuation (the first valuation ) is made; and (b) the first valuation is the subject of an objection or appeal under part 4, an objection under part 6 or an appeal under part 6A; and (c) before the objection or appeal is finalised, another valuation (the later valuation ) of all or part of the land valued by the first valuation is made; and (d) the outcome of the objection or appeal is that the first valuation is altered because of an error of law or mistake of fact affecting the valuation. (2) The later valuation may be altered if the chief executive considers that— (a) the later valuation is also affected by the error of law or mistake of fact; and (b) it is necessary to correct the error of law or mistake of fact for the later valuation. Reprint 9A effective 30 June 2010 Page 41

Valuation of Land Act 1944 Part 3 Valuations [s 29] 29 Chief executive may alter valuation (1) The chief executive may at any time alter the valuation of any land the valuation of which may be altered under section 28, 28A or 30(3). (2) The chief executive may include in 1 valuation the several parcels of land referred to in under section 28(1)(k). (3) Every alteration of the valuation of any land made under this section must be taken to be a valuation and the provisions of part 6 about notices of valuation and objections and part 6A about appeals apply. 29A Alteration of valuation for rate, rental or land tax adjustment (1) The chief executive may alter any valuation in force at any time during the period starting 3 years immediately before, and continuing since, the effective date of the current valuation, to enable an adjustment to be made to rates payable under the Local Government Act 1993 or the City of BrisbaneAct 1924 , rental payable under the Land Act 1994 or land tax payable under the Land Tax Act 2010 or the repealed Land TaxAct 1915 . (1A) An alteration made under subsection (1) is effective from— (a) if the event that requires the alteration to be made happened during the period mentioned in subsection (1)—the date of the event; and (b) if the event happened before the period began—the beginning of the period. (2) However, the chief executive may decide not to alter a valuation under subsection (1) if the chief executive is of the opinion, formed on reasonable grounds, that the rate, rental or land tax adjustment resulting from the valuation alteration would be so small that making the alteration can not be justified in the circumstances. Page 42 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 30] (3) The chief executive may alter a valuation of land under subsection (1) only if the alteration is because of an alteration of a valuation permitted under section 28 or 30(3). 30 Valuation may be made if land becomes, or ceases to be, subject to rates, rental or land tax (1) The chief executive may make a valuation of any of the following land ( relevant land )— (a) land that has become subject to the payment of rates under the LocalGovernmentAct1993 or the CityofBrisbane Act 1924 but that is not currently the subject of a valuation for that purpose; (b) land that has become subject to rental under the LandAct1994 but that is not currently the subject of a valuation for that purpose; (c) land that has become subject to land tax under the LandTaxAct2010 but that is not currently the subject of a valuation for that purpose. (2) A valuation of land made under subsection (1) is effective from— (a) if the land became relevant land during the period starting 3 years immediately before, and continuing since, the effective date of the current valuation of land in the area in which the relevant land is situated—the date the land became relevant land; and (b) if the land became relevant land before the period mentioned in paragraph (a) began—the beginning of the period. (3) The chief executive may, under section 29 or 29A, alter a valuation of land if part of the land ceases to be land for which a valuation is required. Reprint 9A effective 30 June 2010 Page 43

Valuation of Land Act 1944 Part 3 Valuations [s 31] 31 Valuation on area change (1) Where, subsequent to the making of a valuation under this Act of all lands in an area— (a) that area is abolished and the whole or any part is joined to another area; or (b) part of that area is excluded therefrom and included in another area; the chief executive shall as soon as practicable thereafter again value, and to the extent deemed fit by the chief executive alter the subsisting valuation of any land and all land in that other area which has been joined or included as aforesaid so that such land is valued as at the date fixed by the chief executive as the date of valuation of all lands in that other area for the period then current, and such valuation shall be deemed to be in force on and from the date of such joinder or inclusion as aforesaid and shall continue in force for the balance of that period subject to any other alteration thereof in accordance with this Act. (2) The provisions of part 6 about notices of valuation and objections and part 6A about appeals shall apply and extend to a valuation made by the chief executive under this section. 32 Valuation on inclusion of land in an area (1) Where lands not previously included in or forming part of an area are joined to an area, the chief executive shall as soon as practicable thereafter make a valuation of the same as at the date fixed by the chief executive under part 4 as the date of valuation of all lands in that area for the period then current, and such valuation shall be deemed to be in force on and from the date of such joinder as aforesaid and shall continue in force for the balance of that period subject to any alteration thereof in accordance with this Act. (2) The provisions of part 6 about notices of valuation and objections and part 6A about appeals shall apply and extend to a valuation made by the chief executive pursuant to this section. Page 44 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 33] 33 Status of valuation Any and every valuation, or alteration of the valuation, of any land made, or purporting to be made, under this Act by the chief executive shall be deemed to be correct until proved otherwise upon objection or appeal or until altered or further altered. 34 Lands to be included in 1 valuation (1) Unless the chief executive otherwise directs, there shall be included in 1 valuation— (a) several parcels of land which adjoin, and are owned by the same person, and where either no part is leased or all the parcels are let to 1 person; or (b) several parcels of land in the same area which do not adjoin but are worked as 1 holding and used exclusively for the purposes of farming, and are owned by the same person and which, if let, are all let to 1 person. (2) However, any such parcels of land shall be valued separately if buildings are erected thereon which are obviously adapted to separate occupation and which may respectively be lawfully held under separate ownerships. (2A) Subsection (2) applies to— (a) a lease from a GOC, of land leased by the GOC— (i) from the State; or (ii) from a lessee of the State; and (b) a lease from a department of the State or an entity representing the State, of land leased by the department or entity from the State; and (c) a lease from a local government that holds the land under a lease from the State. (2B) Otherwise, subsection (2) does not apply to a lease of land from the State. Reprint 9A effective 30 June 2010 Page 45

Valuation of Land Act 1944 Part 3 Valuations [s 35] (3) Despite section 35, subsection (1) applies to valuations used for rating and land tax purposes and does not apply to valuations for rental purposes. (4) In this section— parcel does not include a parcel the unimproved value of which must be discounted under section 25. 35 Separate valuation (1) Unless the chief executive otherwise directs— (a) several parcels of land which are owned by the same person, but which are separately let to different persons, shall be separately valued; and (b) lands which do not adjoin or which are separated by a public road, or are separately owned, shall be separately valued; and (c) where land in respect of which 1 valuation would otherwise be made under this Act— (i) is situated partly in 1 area and partly in another; or (ii) is situated wholly in 1 area, but partly in 1 division or category and partly in another, and the amount of the general rate made and levied in respect of the rateable land in each division or category is not the same; or (iii) is rateable as to part only; or (iv) is being valued for rental purposes; or (v) is being valued for land tax purposes; the parts that are in such separate areas, divisions or categories, or the part that is rateable, or the part that is valued for land tax or rental purposes, shall be separately valued. (1A) Subsection (1)(a) applies to— (a) a lease from a GOC, of land leased by the GOC— Page 46 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Part 3 Valuations [s 35] (i) from the State; or (ii) from a lessee of the State; and (b) a lease from a department of the State or an entity representing the State, of land leased by the department or entity from the State; and (c) a lease from a local government that holds the land under a lease from the State. (1B) Otherwise, subsection (1)(a) does not apply to a lease of land from the State. (2) The valuation for rental purposes of land in a lease, licence or permit under the Land Act 1994 is to be a valuation of all the land even if separate valuations of parts of the land are made for another purpose. (3) Where, by direction of the chief executive, the 1 valuation is made of any land to which subsection (1)(c) applies, that valuation shall be apportioned amongst the parts of that land specified in the applicable provisions of that subsection and, subject to this subsection, the amount of that valuation apportioned to such a part shall be deemed to be the valuation thereof made under this Act. (4) Where in valuing land in any 1 area any 1 valuation and apportionment as aforesaid are made in respect of land situated partly in that area and partly in another area, the apportionment shall be deemed to be made solely for determining the valuation of the part of the land situated in the area being valued, and accordingly the amount apportioned to the part of that land situated outside that area shall not be or be deemed to be a valuation of that part made under this Act. (5) In subsection (1)— category , in relation to land in an area, means a category of rateable land decided by the local government for the area for levying a differential general rate. Reprint 9A effective 30 June 2010 Page 47

Valuation of Land Act 1944 Endnotes Effect on objection of change in valuation s 43C ins 2000 No. 32 s 21 amd 2001 No. 92 s 40; 2006 No. 59 s 59; 2010 No. 7 s 30 Late objection s 44 ins 1985 No. 21 s 12 amd 1992 No. 64 s 3 sch 1 sub 1997 No. 78 s 119 amd 2000 No. 32 s 22; 2001 No. 92 s 41; 2003 No. 20 s 26; 2006 No. 59 s 60; 2010 No. 7 s 31 Appeal s 45 ins 1985 No. 21 s 13 amd 1987 No. 31 s 5; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1997 No. 78 s 120; 2000 No. 1 s 86 sch 1 sub 2010 No. 7 s 32 Right of new owner to carry on objection or appeal s 46 ins 1985 No. 21 s 13 amd 1992 No. 64 s 3 sch 1; 1997 No. 78 s 121; 2006 No. 59 s 61 Valuation rolls—particulars and form s 47 amd 1947 11 Geo 6 No. 28 s 8; 1949 13 Geo 6 No. 36 s 4; 1958 7 Eliz 2 No. 16 s 8; 1971 No. 78 s 15; 1985 No. 21 s 14; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 2000 No. 32 s 23; 2008 No. 10 s 8 (retro) Amendment of valuation roll s 48 sub 1950 15 Geo 6 No. 4 s 6 amd 1958 7 Eliz 2 No. 16 s 9; 1971 No. 78 s 16; 1985 No. 21 s 15; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1994 No. 81 s 527 sch 5; 2000 No. 32 s 3 sch PART 6—NOTICE OF VALUATION (OTHER THAN ANNUAL) AND OBJECTIONS pt hdg sub 2000 No. 32 s 24 Application of part s 49 ins 1985 No. 21 s 16 Notice of valuation (other than annual) prov hdg sub 2000 No. 32 s 25(1) s 50 amd 1949 13 Geo 6 No. 36 s 5; 1950 15 Geo 6 No. 4 s 7; 1958 7 Eliz 2 No. 16 s 10; 1971 No. 78 s 17; 1974 No. 41 s 6; 1977 No. 43 s 4; 1984 No. 43 s 10; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 2000 No. 32 s 25(2); 2010 No. 7 s 36 Right of new owner to carry on objection or appeal s 51 ins 1950 15 Geo 6 No. 4 s 8 amd 1953 2 Eliz 2 No. 28 s 11; 1984 No. 43 s 11; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 Page 152 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Objections to valuation (other than annual) s 52 ( prev s 20(1)) amd 1958 7 Eliz 2 No. 16 s 11; 1959 8 Eliz 2 No. 51 s 3(a); 1971 No. 78 s 18(a); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1997 No. 78 s 122; 2006 No. 59 s 62 sub 2010 No. 7 s 37 What is a “properly made objection” s 52AA ins 2010 No. 7 s 37 Assessment of whether objection is properly made s 52AB ins 2010 No. 7 s 37 Late objections to valuation s 52A ins 1997 No. 78 s 123 amd 2006 No. 59 s 63; 2010 No. 7 s 38 Consideration of properly made objection prov hdg sub 2010 No. 7 s 39(2) s 53 (prev s 20(2)–(2A)) amd 1959 8 Eliz 2 No. 51 s 3(b); 1971 No. 78 s 18(b)–(c); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 1997 No. 78 s 124; 1999 No. 19 s 3 sch; 2010 No. 7 s 39 When objector may give further information s 53A ins 2010 No. 7 s 40 When objector must give further information s 53B ins 2010 No. 7 s 40 Lapsing of objection for noncompliance with information requirement s 53C ins 2010 No. 7 s 40 How and when an objection can be amended s 53D ins 2010 No. 7 s 40 Notice of decision prov hdg sub 2010 No. 7 s 41(2) s 54 (prev s 20(3)–(5)) amd 1974 No. 41 s 7(1); 1977 No. 29 s 4; 1984 No. 43 s 12(a)–(b); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 1997 No. 78 s 125; 1999 No. 19 s 3 sch; 2000 No. 32 s 26; 2001 No. 92 s 42; 2006 No. 59 s 64 amd 2010 No. 7 s 41 PART 6A—APPEALS pt hdg ins 2000 No. 32 s 27 Application of pt 6A s 54A ins 2000 No. 32 s 28 Reprint 9A effective 30 June 2010 Page 153

Valuation of Land Act 1944 Endnotes Appeal right prov hdg amd 1992 No. 64 s 3 sch 1 sub 1994 No. 81 s 527 sch 5 s 55 (prev s 21(1)–(2)) sub 1953 2 Eliz 2 No. 28 s 12(a)–(b) amd 1958 7 Eliz 2 No. 16 s 12(a); 1959 8 Eliz 2 No. 51 s 4; 1971 No. 78 s 19(a), (c); 1975 No. 36 s 4(a); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1997 No. 78 s 126 sub 2010 No. 7 s 42 How to start an appeal prov hdg ins 1993 No. 67 s 3 sch 1 s 56 (prev s 21(3)) sub 1953 2 Eliz 2 No. 28 s 12(a); 1958 7 Eliz 2 No. 16 s 12(c); 1959 8 Eliz 2 No. 51 s 4 amd 1975 No. 36 s 4(b); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 2010 No. 7 s 43 Late filing prov hdg ins 1993 No. 67 s 3 sch 1 s 57 (prev s 21(3A)) ins 1975 No. 36 s 4(c) amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 2000 No. 32 s 29; 2010 No. 7 s 44 Defect in notice of appeal—action of registrar prov hdg ins 1993 No. 67 s 3 sch 1 s 58 (prev s 21(3B)) ins 1975 No. 36 s 4(c) amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 2010 No. 7 s 45 Defect in notice of appeal—action of Land Court prov hdg ins 1993 No. 67 s 3 sch 1 s 59 (prev s 21(3C)) ins 1975 No. 36 s 4(c) amd 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 1999 No. 19 s 3 sch Jurisdiction not affected by failure to serve chief executive prov hdg ins 1993 No. 67 s 3 sch 1 s 60 (prev s 21(3D)) ins 1975 No. 36 s 4(c) sub 1984 No. 43 s 13 amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 Defect in notice of appeal served on chief executive prov hdg ins 1993 No. 67 s 3 sch 1 s 61 (prev s 21(3E)) ins 1975 No. 36 s 4(c) amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 Page 154 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Costs of adjournment prov hdg ins 1993 No. 67 s 3 sch 1 s 62 (prev s 21(3F)) ins 1975 No. 36 s 4(c) amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 Constitution of Land Court at first instance prov hdg ins 1993 No. 67 s 3 sch 1 s 63 (prev s 21(4)) amd 1947 11 Geo 6 No. 28 s 9; 1953 2 Eliz 2 No. 28 s 12(b)–(i); 1958 7 Eliz 2 No. 16 s 12(d) sub 1959 8 Eliz 2 No. 51 s 4 amd 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 Hearing of appeal s 63A ins 2010 No. 7 s 46 Appeal to Land Appeal Court prov hdg ins 1993 No. 67 s 3 sch 1 s 64 (prev s 21(5)) ins 1953 2 Eliz 2 No. 28 s 12(j) amd 1958 7 Eliz 2 No. 16 s 12(e) sub 1959 8 Eliz 2 No. 51 s 4 amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 2010 No. 7 s 47 Appeal to Court of Appeal prov hdg ins 1993 No. 67 s 3 sch 1 s 65 (prev s 21(6), (9)) ins 1959 8 Eliz 2 No. 51 s 4 amd 1975 No. 36 s 4(d); 1992 No. 64 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 2010 No. 7 s 48 Order of court prov hdg ins 1993 No. 67 s 3 sch 1 s 66 (prev s 21(7)) ins 1959 8 Eliz 2 No. 51 s 4 amd 1971 No. 78 s 19(b); 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 Practice and procedure for appeals prov hdg ins 1993 No. 67 s 3 sch 1 s 67 (prev s 21(8)) ins 1959 8 Eliz 2 No. 51 s 4 amd 1975 No. 36 s 4(e); 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 renum 1993 No. 67 s 3 sch 1 amd 1994 No. 81 s 527 sch 5; 2001 No. 92 s 43; 2008 No. 10 s 10 Alteration of valuation after notice of appeal and effect thereof s 68 ins 1947 11 Geo 6 No. 28 s 10 amd 1953 2 Eliz 2 No. 28 s 13; 1992 No. 64 s 3 sch 1 Reprint 9A effective 30 June 2010 Page 155

Valuation of Land Act 1944 Endnotes Restriction on objection and appeal s 69 ins 1974 No. 41 s 8 amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1994 No. 81 s 527 sch 5 Costs of appeal against valuation s 70 sub 1950 15 Geo 6 No. 4 s 9; 1953 2 Eliz 2 No. 28 s 14 amd 1959 8 Eliz 2 No. 51 s 5; 1992 No. 64 s 3 sch 1 sub 2008 No. 10 s 11 Objection by local government to valuation s 71 ins 1950 15 Geo 6 No. 4 s 10 amd 1971 No. 78 s 20; 1992 No. 64 s 3 sch 1 om 2000 No. 32 s 30 Purposes for which valuation to be used s 72 sub 1953 2 Eliz 2 No. 28 s 17 amd 1971 No. 78 s 21; 1991 No. 83 s 107; 1993 No. 70 s 804 sch; 1999 No. 19 s 3 sch; 2010 No. 15 s 98 sch 3 Supply of copies of valuation roll by chief executive prov hdg amd 1992 No. 64 s 3 sch 1 s 73 amd 1947 11 Geo 6 No. 28 s 11; 1949 13 Geo 6 No. 36 s 6; 1953 2 Eliz 2 No. 28 s 18; 1971 No. 78 s 22; 1977 No. 43 s 5; 1985 No. 21 s 18; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1997 No. 78 s 127; 1999 No. 19 s 3 sch; 2000 No. 32 s 31; 2009 No. 19 s 95 sch 2 Local governments to be given notice about protected persons s 73A ins 1997 No. 78 s 128 Other valuations prov hdg amd 1992 No. 64 s 3 sch 1 sub 1993 No. 67 s 3 sch 1 s 74 amd 1953 2 Eliz 2 No. 28 s 19; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1997 No. 78 s 129; 2000 No. 32 s 3 sch Chief executive may identify land for local government prov hdg amd 1992 No. 64 s 3 sch 1 s 75 ins 1985 No. 21 s 19 amd 1992 No. 64 s 3 sch 1; 1997 No. 78 s 130 om 2001 No. 92 s 44 PART 8—SUPPRESSION DIRECTION AND OTHER MISCELLANEOUS MATTERS pt hdg sub 1997 No. 78 s 131 Division 1—Suppression direction div hdg ins 1997 No. 78 s 131 Applications about direction to exclude personal details from rolls etc. s 75A ins 1997 No. 78 s 131 Chief executive’s approval and making of suppression direction s 75B ins 1997 No. 78 s 131 Page 156 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Grounds for revocation of suppression direction s 75C ins 1997 No. 78 s 131 Procedure for revocation of suppression direction s 75D ins 1997 No. 78 s 131 Right to appeal to the court s 75E ins 1997 No. 78 s 131 How to start appeal s 75F ins 1997 No. 78 s 131 Action pending outcome of appeal s 75G ins 1997 No. 78 s 131 amd 1998 No. 48 s 11 Hearing procedures s 75H ins 1997 No. 78 s 131 Powers of court on appeal s 75I ins 1997 No. 78 s 131 Appeal to District Court on questions of law only s 75J ins 1997 No. 78 s 131 amd 1999 No. 19 s 3 sch Division 1A—Special arrangements for implementation of local government reform div hdg ins 2007 No. 59 s 142 Definitions for div 1A s 75K ins 2007 No. 59 s 142 Continuation of valuation s 75L ins 2007 No. 59 s 142 Valuation operations may be based on existing local government boundaries s 75M ins 2007 No. 59 s 142 amd 2009 No. 46 s 127 Local governments for new or adjusted local government areas s 75N ins 2007 No. 59 s 142 Division 2—Other miscellaneous matters div hdg ins 1997 No. 78 s 131 Roll extracts and other information prov hdg sub 1993 No. 67 s 3 sch 1 s 76 amd 1950 15 Geo 6 No. 4 s 11; 1974 No. 41 s 9; 1984 No. 43 s 14; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1994 No. 81 s 527 sch 5 Supply of bulk data or microfiche data s 77 ins 1992 No. 3 s 4 amd 1992 No. 64 s 3 sch 1 sub 1998 No. 48 s 12 amd 2003 No. 20 s 27 Reprint 9A effective 30 June 2010 Page 157

Valuation of Land Act 1944 Endnotes Certificate in lieu of valuation of land s 78 amd 1993 No. 67 s 3 sch 1; 1999 No. 69 s 7 sch Objections or appeal not to interfere with levy etc. of land tax and of local government rates s 79 ins 1985 No. 21 s 20 amd 1993 No. 67 s 3 sch 1; 2009 No. 19 s 95 sch 2 Power to obtain evidence s 80 amd 1992 No. 64 s 3 sch 1 Notice of change of ownership s 81 amd 1947 11 Geo 6 No. 28 s 12; 1958 7 Eliz 2 No. 16 s 13; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1994 No. 81 s 527 sch 5 Requisitions s 81A ins 2000 No. 32 s 32 Use of combined form s 82 ins 1992 No. 36 s 2 sch 1 amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 2001 No. 71 s 551 sch 1; 2003 No. 25 s 17; 2010 No. 15 s 98 sch 3 Returns prov hdg s 83 sub 1993 No. 67 s 3 sch 1 amd 1947 11 Geo 6 No. 28 s 13; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 1994 No. 81 s 527 sch 5 Address for service s 84 amd 1992 No. 64 s 3 sch 1; 2010 No. 7 s 50 Substituted service s 85 amd 1992 No. 64 s 3 sch 1 Right to appear s 86 amd 1992 No. 64 s 3 sch 1 Regulations about times for doing acts etc. prov hdg amd 1993 No. 67 s 3 sch 1 s 87 amd 1993 No. 67 s 3 sch 1 Penalty for refusing information s 88 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 Failure to furnish return s 89 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1 Penalty on failure to notify change of address s 90 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1 Penalty for failure to attend s 91 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 Page 158 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Order to comply with requirements s 92 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 2001 No. 92 s 45; 2003 No. 19 s 3 sch False returns or statements s 93 amd 1971 No. 78 s 25; 1992 No. 64 s 3 sch 1 Recovery of penalties and fees s 94 amd 1992 No. 64 s 3 sch 1 Place where offence committed s 95 amd 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1 Evidence s 96 amd 1958 7 Eliz 2 No. 16 s 14; 1974 No. 41 s 10; 1975 No. 36 s 5; 1985 No. 21 s 21; 1992 No. 64 s 3 sch 1; 1993 No. 67 s 3 sch 1; 2000 No. 32 s 3 sch; 2010 No. 7 s 51 Approved subdivider’s certificate s 96A ins 1997 No. 41 s 10 (retro) om 1998 No. 48 s 13 Objection to, and appeal against, chief executive’s decision s 96B ins 1997 No. 41 s 10 (retro) om 1998 No. 48 s 13 Chief executive may approve forms s 97 ins 1993 No. 67 s 3 sch 1 Combination of forms s 98 ins 1991 No. 97 s 3 sch 1 amd 1993 No. 67 s 3 sch 1 Regulation-making power prov hdg sub 2003 No. 19 s 3 sch s 99 amd 1953 2 Eliz 2 No. 28 s 20; 1971 No. 78 ss 23, 25; 1984 No. 43 s 15; 1990 No. 88 s 3 sch; 1991 No. 83 s 108 sub 1993 No. 67 s 3 sch 1 PART 9—TRANSITIONAL AND DECLARATORY PROVISIONS pt hdg prev pt 9 hdg ins 1997 No. 78 s 132 om 2000 No. 32 s 33 pres pt 9 hdg ins 2001 No. 92 s 46 sub 2004 No. 4 s 56B amd 2008 No. 10 s 12 Division 1—Transitional provision for NaturalResourcesandOtherLegislationAmendment Act 2001 div hdg ins 2004 No. 4 s 56B Reprint 9A effective 30 June 2010 Page 159

Valuation of Land Act 1944 Endnotes Discounted valuation period for subdivided land s 100 orig s 100 ins 1993 No. 67 s 3 sch 1 om R1 (see RA s 39) prev s 100 ins 1997 No. 41 s 11 (retro) exp 1 July 1998 (see s 100(3)) pres s 100 ins 2001 No. 92 s 46 Division 2—Declaration about non-commencement of legislation div hdg ins 2008 No. 10 s 13 Non-commencement of legislation s 101 prev s 101 ins 1997 No. 78 s 132 om 2000 No. 32 s 33 pres s 101 ins 2008 No. 10 s 13 Division 2A—Transitional provision for Valuation of Land Amendment Act 2008 div hdg ins 2008 No. 10 s 13 Past valuations of part 1 prescribed land s 101A ins 2008 No. 10 s 13 amd 2010 No. 15 s 98 sch 3 Division 3—Transitional provision for NaturalResourcesandOtherLegislationAmendment Act 2004 div hdg ins 2004 No. 4 s 56D Valuations affected by unusual circumstances s 102 prev s 102 ins 1997 No. 78 s 132 exp 1 January 1999 (see s 102(5)) pres s 102 ins 2004 No. 4 s 56D Division 4—Transitional provision for South-East Queensland Water (Distributionand Retail Restructuring) Act 2009 div hdg ins 2009 No. 46 s 128 Provision for applying Act to local government areas in existence on 27 July 2007 s 103 prev s 103 ins 1997 No. 78 s 132 exp 1 April 1998 (see s 103(4)) pres s 103 ins 2009 No. 46 s 128 Division 5—Transitional provisions for Valuation of Land and Other LegislationAmendment Act 2010 div hdg ins 2010 No. 7 s 52 Subdivision 1—Preliminary sdiv 1 (s 104) ins 2010 No. 7 s 52 Subdivision 2—Validation of particular valuations sdiv 2 (ss 105–107) ins 2010 No. 7 s 52 Subdivision 3—Proceedings sdiv 3 (ss 108–109) ins 2010 No. 7 s 52 Page 160 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Subdivision 4—General provisions of post-amended Act sdiv 4 (ss 110–114) ins 2010 No. 7 s 52 Subdivision 5—General sunsetting of amendments under amending Act sdiv 5 (ss 115–116) ins 2010 No. 7 s 52 SCHEDULE—PRESCRIBED LAND ins 2008 Act No. 10 s 14 SCHEDULE 1—AMENDMENTS OF THE LOCAL GOVERNMENT ACT 1936 amd 1947 11 Geo 6 No. 28 s 14 om 1992 No. 3 s 5 SCHEDULE 2—AMENDMENTS OF THE CITY OF BRISBANE ACT 1924 AND ORDINANCES THEREUNDER om 1992 No. 3 s 5 SCHEDULE 3—AMENDMENTS OF THE LAND TAX ACT 1915 om 1992 No. 3 s 5 SCHEDULE 4—VALUATION DISTRICTS FOR THE PURPOSES OF THIS ACT amd 1947 11 Geo 6 No. 28 s 15 om 1993 No. 67 s 28 8 List of forms notified or published in the gazette (The following information about forms is taken from the gazette and is included for information purposes only. Because failure by a department to notify or publish a form in the gazette does not invalidate the form, you should check with the relevant government department for the latest information about forms (see Statutory Instruments Act, section 58(8)).) Form 24 Version 4—Property Information (Transfer) pubd gaz 23 March 2007 p 1250 Form 24A Version 1—Property Information (Transmission Application) pubd gaz 23 March 2007 p 1249 Form 58 Version 2.0—Notice of Objection - Land Valuations pubd gaz 19 March 2010 p 626 Form 59 October 1996—Notice of Appeal to the Land Court Against a Determination of the Chief Executive pubd gaz 1 November 1996 pp 801–2 Form 62 Version 2—Application For Approved Subdivider’s Certificate pubd gaz 26 September 1997 pp 297–8 Reprint 9A effective 30 June 2010 Page 161

Valuation of Land Act 1944 Endnotes 9 Table of renumbered provisions under the Reprints Act 1992 s 43 as required by the Valuation of Land Act 1944 s 100 [Reprint No. 1] Previous Renumbered as 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 5B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 5C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 5D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 5E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 5F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8 5G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10 8, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . . .11(1) 8, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . . .11(2) 8, 3rd sentence . . . . . . . . . . . . . . . . . . . . . . . . . . . .11(3) 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12 pt 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pt 3 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13 11AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14 11AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15 11AC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16 11AD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17 11AD(2), def “farming” (d). . . . . . . . . . . . . . . . . .17(2), def “farming” (c) 11AD(2), def “farming” (e). . . . . . . . . . . . . . . . . .17(2), def “farming” (d) 11AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18 11AF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .19 11AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20 11AG(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20(b) 11AG(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20(c) 11AH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21 11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22 11B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23 11B(2)(a), proviso . . . . . . . . . . . . . . . . . . . . . . . . .23(2)(b) 11B(2)(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23(2)(c) 11B(2)(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23(2)(d) 11C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24 11C(1)(b)(i), 1st unnum subpara . . . . . . . . . . . . . .24(2)(b)(ii) 11C(1)(b)(i), 1st unnum subpara, (ii) . . . . . . . . . .24(2)(b)(ii)(A) 11C(1)(b)(i), 1st unnum subpara, (iii) . . . . . . . . . .24(2)(b)(ii)(B) 11D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 11D(1), 2nd sentence. . . . . . . . . . . . . . . . . . . . . . .25(2) 11D(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25(3) Page 162 Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Previous Renumbered as 11E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .26 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27 13A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 13B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29 13C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30 13D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31 13E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .32 13F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34 14(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .34(2) 14(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .34(3) 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35 15(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35(2) 15(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35(3) 15(2), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .35(4) 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36 16(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36(3) 16(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36(4) 16(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36(5) 16(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36(6) pt 4A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .pt 4 16B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37 16C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 16D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39 16E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40 16F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41 16G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42 16G(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42(3) 16G(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .42(4) 16H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 16I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .44 16J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45 16J(3), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . .45(4) 16J(3), 3rd sentence. . . . . . . . . . . . . . . . . . . . . . . .45(5) 16J(3), 4th sentence . . . . . . . . . . . . . . . . . . . . . . . .45(6) 16J(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(7) 16J(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(8) 16J(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(9) 16J(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(10) 16K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47 17(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .47(2) 17(1), 2nd sentence, (e) . . . . . . . . . . . . . . . . . . . . .47(2)(a) 17(1), 2nd sentence, (f) . . . . . . . . . . . . . . . . . . . . .47(2)(b) 17(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47(3) 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .48 18A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .49 Reprint 9A effective 30 June 2010 Page 163

Valuation of Land Act 1944 Endnotes Page 164 Previous Renumbered as 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50 19A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 20(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 20A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 20A(8)(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(8)(a) 20A(8)(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(8)(b) 20A(8)(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(8)(c) 20A(9)(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(9)(a) 20A(9)(ii). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(9)(b) 20A(9)(iii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53(9)(c) 20B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55 21AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56 21AB . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .57 21AC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .58 21AD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59 21AE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .60 21AF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .61 21AG . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .62 21AH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63 21AI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .64 21AJ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65 21AK . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66 21AL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .67 21A, 1st sentence. . . . . . . . . . . . . . . . . . . . . . . . . .68(1) 21A, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . .68(2) 21A, 3rd sentence . . . . . . . . . . . . . . . . . . . . . . . . .68(3) 21B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69 22, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . .70(1) 22, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . .70(2) 24A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 24A(5), 2nd sentence. . . . . . . . . . . . . . . . . . . . . . .71(6) 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 26(1)(ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(1)(c) 26(1)(bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(1)(d) 26(1)(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(1)(e) 26(1)(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(1)(f) 26(1)(e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(1)(g) 26(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .73(2) 26(1), 3rd sentence . . . . . . . . . . . . . . . . . . . . . . . .73(3) 26(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73(4) 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .74 27A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 28(1), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .76(2) 28(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76(3) Reprint 9A effective 30 June 2010

Valuation of Land Act 1944 Endnotes Previous Renumbered as 28(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76(4) 28(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76(5) 28(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .76(6) 28A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78 29A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .80 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .81 31A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .82 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .83 32(7), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .83(8) 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .84 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .85 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .86 37, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . .87(1) 37, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . .87(2) 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .88 39, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . .89(1) 39, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . .89(2) 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .90 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .91 42(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92 43, 1st sentence . . . . . . . . . . . . . . . . . . . . . . . . . . .93(1) 43, 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . . . .93(2) 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .94 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .95 45(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(d) 45(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45(e) 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96 46(5), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .96(6) 46(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96(7) 46(6), 2nd sentence . . . . . . . . . . . . . . . . . . . . . . . .96(8) 46(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96(9) 46(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96(10) 46(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96(11) 46(10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .96(12) 46AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .97 46A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .98 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .99 Reprint 9A effective 30 June 2010 Page 165

Valuation of Land Act 1944 Endnotes 10 Information about retrospectivity Retrospective amendments that have been consolidated are noted in the list of legislation and list of annotations. Any retrospective amendment that has not been consolidated is noted in an editor’s note to the text. © State of Queensland 2010 Page 166 Reprint 9A effective 30 June 2010