Valuation of Land Act 1960 (Vic)

Version No. 161

Valuation of Land Act 1960

No. 6653 of 1960

Version incorporating amendments as at

1 July 2025

TABLE OF PROVISIONS

Section  Page

1Short title and commencement

2Definitions

2ADetermination of estimated annual value

Part I—Valuer-general

3Valuer-general and other employees

3AAccess to lands, buildings etc.

4Power of delegation

4AMinisterial power of delegation

5Functions of valuer-general

5AAValuation Best Practice Specifications Guidelines

5ADetermining value of land

5BValuation of transmission easements

6Participation in general valuations

7ADRequirements as to general valuation

7AFDeclaration where general valuation certified true and correct

7AGUse of valuation by another rating authority other than a council

7AHValuation taken to be made by rating authority

7CValuer-general to maintain valuation record

7DWhat information is available from the valuation record?

7EProvision of releasable information

8AAFees for copy of valuation

Part II—Valuations for Local Government Act 1989 and rateable land

11General valuation to be made each year

12Minister may vary dates for general valuation in municipal district

13DAValuations for the purposes of the Local Government Act 1989

13DCValuations generally

13DFSupplementary valuation

13DFACertification of supplementary valuation

13DFBValuer-general to make supplementary valuation if requested by council

13DHValuer's powers and duties

Part IIA—Valuations for Emergency Services and Volunteers Fund Act 2012

13EApplication of Part

13HGeneral valuation to be made each year

13IMinister may vary dates for general valuation of non-rateable leviable land

13JValuations for the purposes of Emergency Services and Volunteers Fund Act 2012

13KValuations generally

13LSupplementary valuation

13MCertification of supplementary valuation

13NValuer-general to make supplementary valuation if requested by collection agency

13OValuer's powers and duties

Part IIB—Supplementary valuations for windfall gains tax

13PRequest for supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

13QSupplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

13RCertification of supplementary valuation under this Part

Part III—Objections, reviews and appeals

Division 1—Introductory

14Definitions

Division 2—Notice of valuations

15Notice of valuation

15AACommissioner must serve notice of supplementary valuation under Part IIB

15ACommissioner must serve notice of valuation of transmission easements

15BService of notice of valuation

Division 3—Objections

16Who may object?

17Grounds for objection

17AObjections relating to valuation of transmission easements under section 5B

18Time for lodging objection

20Exchange of information on certain objections

21Determination of objection

21ACommissioner to be notified of certain objections

Division 4—Reviews and appeals

22Application to VCAT for review

23Appeal to Supreme Court

24Grounds of review or appeal

25Powers on review or appeal

26Costs

27Costs if owner and occupier apply separately

Division 5—General

29Recovery of rate or tax pending objection, review or appeal

30VCAT members not disqualified as witnesses

31Transitional provisions—State Taxation Acts (Amendment) Act 2004

32Transitional provisions—Valuation of Land (Amendment) Act 2006

33Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006

34Transitional provision—Valuation of Land Amendment Act 2009

35Saving of 2018 valuations—State Taxation Acts Further Amendment Act 2017

36Savings provision for objections—State Taxation Acts Further Amendment Act 2017

37Savings provision for reviews—State Taxation Acts Further Amendment Act 2017

38Savings provision for appeals to the Supreme Court—State Taxation Acts Further Amendment Act 2017

39Transitional provision—State Taxation Further Amendment Act 2024

Part IV—Miscellaneous

51Validity of general valuations

52Regulations

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Endnotes

1     General information

2     Table of Amendments

3     Explanatory details

Version No. 161

Valuation of Land Act 1960

No. 6653 of 1960

Version incorporating amendments as at

1 July 2025

An Act to provide for the Appointment of a Valuer-general and a Valuers' Qualification Board, and to make further Provision with regard to the Valuation of Land by Municipalities, and for other purposes.

BE IT ENACTED by the Queen's Most Excellent Majesty by and with the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say):

1Short title and commencement

(1)This Act may be cited as the Valuation of Land Act 1960.

(2)This Act shall come into operation on a day to be fixed by proclamation of the Governor in Council published in the Government Gazette and different days may be so fixed for different Parts or sections of this Act.

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2Definitions

(1)In this Act unless inconsistent with the context or subject-matter—

area means the territory within which a rating authority levies rates or taxes;

AVPCC means an Australian Valuation Property Classification Code based on the Valuation Best Practice Specifications Guidelines;

business day means a day other than—

(a)a Saturday or a Sunday; or

(b)a day appointed under the Public Holidays Act 1993 as a public holiday or public half-holiday;

capital improved value means the sum which land, if it were held for an estate in fee simple unencumbered by any lease, mortgage or other charge, might be expected to realize at the time of valuation if offered for sale on any reasonable terms and conditions which a genuine seller might in ordinary circumstances be expected to require;

collection agency has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

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commercial and industrial property tax means tax payable under the Commercial and Industrial Property Tax Reform Act 2024;

Commissioner means Commissioner of State Revenue under the Taxation Administration Act 1997;

council has the same meaning as in the Local Government Act 1989;

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emergency services and volunteers funding levy has the same meaning as levy has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

estimated annual value of any land, means the rent at which the land might reasonably be expected to be let from year to year (free of all usual tenants' rates and taxes) less—

(a)the probable annual average cost of insurance and other expenses (if any) necessary to maintain the land in a state to command that rent (but not including the cost of rates and charges under the Local Government Act 1989); and

(b)the land tax that would be payable if that land was the only land its owner owned;

farm landmeans any rateable land—

(a)that is not less than 2 hectares in area; and

(b)that is used primarily for grazing (including agistment), dairying, pig‑farming, poultry-farming, fish‑farming, tree-farming, bee‑keeping, viticulture, horticulture, fruit-growing or the growing of crops of any kind or for any combination of those activities; and

(c)that is used by a business—

(i)that has a significant and substantial commercial purpose or character; and

(ii)that seeks to make a profit on a continuous or repetitive basis from its activities on the land; and

(iii)that is making a profit from its activities on the land, or that has a reasonable prospect of making a profit from its activities on the land if it continues to operate in the way that it is operating;

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fixture, on land, means any of the following, whether owned by the owner of the land or a tenant or any other occupier of the land—

(a)anything that constitutes a fixture at law;

(b)any other item fixed to the land;

general valuation means a valuation that the valuer‑general is causing or has caused to be made—

(a)under Part II of all rateable land in an area; or

(b)under Part IIA of all non-rateable leviable land;

Information Privacy Principle has the same meaning as in the Privacy and Data Protection Act 2014;

improvements, for the purpose of ascertaining the site value of land, means all work actually done or material used on and for the benefit of the land, but in so far only as the effect of the work done or material used increases the value of the land and the benefit is unexhausted at the time of the valuation, but, except as provided in subsection (2AA), does not include—

(a)work done or material used for the benefit of the land by the Crown or by any statutory public body; or

(b)improvements comprising—

(i)the removal or destruction of vegetation or the removal of timber, rocks, stone or earth; or

(ii)the draining or filling of the land or any retaining walls or other works appurtenant to the draining or filling; or

(iii)the arresting or elimination of erosion or the changing or improving of any waterway on or through the land—

unless those improvements can be shown by the owner or occupier of the land to have been made by that person or at that person's expense within the fifteen years before the valuation;

leviable land has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

mortgageincludes every charge upon land which is registered under any Act relating to the registration of deeds or instruments affecting title to land, and includes a transfer or conveyance to a registered building society, subject to a deed of defeasance in favour of a borrower;

municipal district has the same meaning as in the Local Government Act 1989;

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net annual value of any land, means—

(a)except in the case of the lands described in paragraphs (b) and (c)—

(i)the estimated annual value of the land; or

(ii)five per centum of the capital improved value of the land—

(whichever is the greater); or

(b)in the case of any rateable land which is—

(i)farm land; or

(ii)a house, flat or unit (other than an apartment house, lodging house or boarding house) in the exclusive occupation of the owner and used for residential purposes; or

(iii)a house or unit (other than an apartment house, lodging house or boarding house) in the exclusive occupation of a tenant and used for residential purposes; or

(iv)a residential unit in respect of which a residence right in a retirement village (as defined in the Retirement Villages Act1986) exists—

five per centum of the capital improved value of the land; or

(c)in the case of parklands, reserves or other lands owned by the Crown or any statutory authority, occupied (other than under any lease) for pastoral purposes only—the estimated annual value of it;

non-rateable leviable land has the same meaning as it has in section 3 of the Emergency Services and Volunteers Fund Act 2012;

non-rateable non-leviable land means land that is not rateable land and not leviable land;

notice of valuation means a notice served under section 15(3)(a), 15AA(1) or 15A;

ownerin relation to any land, means the person who is entitled to receive the rack-rent for the land or who, if the land were let at a rack-rent, would be entitled to receive the rent;

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rateable land has the same meaning as it has in section 3(1) of the Local Government Act 1989;

rating authority means—

(a)any council in respect of its powers under any Act;

(b)any Authority under the Water Act1989;

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(d)Melbourne Water Corporation;

(e)the Minister responsible for administering section 139 of the Water Industry Act 1994, when exercising the power to levy rates under that section;

(f)the Commissioner;

(g)any other authority which levies rates or taxes and is prescribed for the purpose by proclamation of the Governor in Council published in the Government Gazette;

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releasable information means—

(a)the net annual value, the site value and the capital improved value for each property recorded in the valuation record, where that value has been determined in the relevant valuation specified in section 7C(1);

(b)a property description for each property recorded in the valuation record;

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residential use land means any rateable land—

(a)which is a unit or self-contained dwelling-house used solely for residential purposes; and

(b)which is situated in the municipal district of a council in which rates are levied in whole or in part on the site value of rateable land; and

(c)the site value of which, or in the case of a unit, the site value of the larger property of which the unit forms a part, has been declared by a valuer appointed by the valuer-general to carry out the general or supplementary valuation to have been materially increased by reason that it is suitable for development or further development which is allowed by or pursuant to any relevant planning scheme;

return, in relation to a general valuation or supplementary valuation, means the act of the valuer who carried out the valuation giving to the valuer‑general a general valuation or a supplementary valuation which has been signed and dated;

site valueof land, means the sum which the land, if it were held for an estate in fee simple unencumbered by any lease, mortgage or other charge, might in ordinary circumstances be expected to realise at the time of the valuation if offered for sale on such reasonable terms and conditions as a genuine seller might be expected to require, and assuming that the improvements (if any) had not been made;

transmission easement has the same meaning as in the Land Tax Act 2005;

transmission easement holder has the same meaning as in the Land Tax Act 2005;

unitmeans—

(a)a unit on a registered plan of strata subdivision subject to Schedule 2 to the Subdivision Act 1988; and

(b)a stratum estate within the meaning of the Transfer of Land Act 1958; and

(c)a building or part of a building in the exclusive occupation of a person who is entitled to occupation by virtue of being a shareholder in a company which owns the building or a tenant of such a shareholder; and

(d)a residential unit in respect of which a residence right in a retirement village under the Retirement Villages Act 1986 is in force;

urban farm land means any farm land the site value or net annual value of which has been declared by the valuer appointed by the valuer-general to carry out the general or supplementary valuation to have been materially increased—

(a)by reason of its proximity to land which has been or is being developed for residential, industrial, commercial or other urban purposes; or

(b)by reason of its proximity to land which has been or is being subdivided into allotments used or intended to be used predominantly for recreational or residential purposes—

and on which in the opinion of the valuer any farming operations would be ancillary to the predominant use of the land;

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Valuation Best Practice Specifications Guidelines means the guidelines prepared by the valuer-general under section 5AA;

valuation record means the record of general and supplementary valuations established and maintained by the valuer-general under section 7C;

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WGT event has the same meaning as in the Windfall Gains Tax Act 2021;

windfall gains tax means tax payable under the Windfall Gains Tax Act 2021.

(2)In estimating the value of improvements on any land for the purpose of ascertaining the site value of the land, the value of the improvements is the sum by which the improvements upon the land are estimated to increase its value if offered for sale on such reasonable terms and conditions as a genuine seller might in ordinary circumstances be expected to require.

(2AA)Works relating to a port, being buildings, breakwaters, berths, wharfs, aprons, canals or associated works are improvements within the meaning of this Act.

(2A)In determining the estimated annual value of any land, the rent at which the land might reasonably be expected to be let from year to year is to be taken to be the annual rent at which the land might reasonably be let at the usually prevailing terms and conditions.

(2B)In determining the capital improved value of any land, the sum which the land might be expected to realize at the time of valuation includes the value of the fixtures on the land.

(3)If it is necessary to determine the capital improved value or site value of any rateable land in respect of which any person is liable to be rated, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

(3A)If it is necessary to determine the capital improved value or site value of any non-rateable leviable land in respect of which the emergency services and volunteers funding levy is to be levied, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

(3B)If it is necessary to determine the capital improved value or site value of any land that is non-rateable non-leviable land in respect of which land tax is to be imposed under the Land Tax Act 2005, commercial and industrial property tax is to be imposed under the Commercial and Industrial Property Tax Reform Act 2024 or windfall gains tax is imposed under the Windfall Gains Tax Act 2021, but which forms part of a larger property, the capital improved value and site value of each part are as nearly as practicable the sum which bears the same proportion to the capital improved value and site value of the whole property as the estimated annual value of the portion bears to the estimated annual value of the whole property.

(4)If it is necessary to determine the site value of a unit described in paragraph (a) or (b) of the definition of unit in subsection (1), subsection (3), (3A) or (3B) applies (as appropriate), and a unit forms part of a larger property which is the land comprised in the strata subdivision.

(5)If it is necessary to determine the capital improved value or site value of a lot or lots on a registered cluster plan subject to Schedule 2 to the Subdivision Act 1988, the rateable land, non‑rateable leviable land or non‑rateable non‑leviable land (as appropriate) includes any interest in common property and accessory lots, but does not form part of a larger property.

(6)Despite anything in this Act, the Local Government Act 1989 or the Emergency Services and Volunteers Fund Act 2012, the capital improved value and the site value of any rateable land, non‑rateable leviable land or non‑rateable non‑leviable land which is, or part of which is, land which is the subject of a covenant under subsection (1) of section 3A of the Victorian Conservation Trust Act 1972 is calculated on the basis that the owner of the land is bound by that covenant as to the development or use of the land or part of the land.

(7)If any area of land which is not less than 4 hectares in size is planted after the commencement of the Forests Act 1907 with trees approved of by the Secretary within the meaning of the Conservation, Forests and Lands Act 1987 as being suitable for mining or commercial purposes, and those trees are planted not more than 3 metres apart from each other, in computing the net annual value or capital improved value of that area of land, the increase in the value of the area of land by reason of the trees planted on it must not be taken into consideration.

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(10)Despite anything in this Act, the Local Government Act 1989 or the Emergency Services and Volunteers Fund Act 2012—

(a)the capital improved value and site value of any parklands, reserves or other lands owned by the Crown or any statutory authority which are occupied (otherwise than under any lease) for pastoral purposes only are twenty times the net annual value; and

(b)the capital improved value and site value of unused roads and water frontages licensed under the Land Act 1958 or any corresponding previous enactment are twenty times the annual licence fee payable for them under that Act.

2ADetermination of estimated annual value

(1)Despite any law to the contrary, in determining the estimated annual value of any land for any valuation used by a rating authority for a rating period which commenced before, on or after 1 October 1995 no deduction is to be made for—

(a)any provision, allowance or notional contribution to a sinking fund for the renewal or replacement of any building, fitting, fixture or other improvement on that land; or

(b)any provision or allowance or setting aside of an amount for depreciation of any building, fitting, fixture or other improvement on that land.

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PART I—VALUER-GENERAL

3Valuer-general and other employees

(1)A valuer-general, one or more deputy valuers-general and any employees that are required for the administration of this Act are to be employed under Part 3 of the Public Administration Act 2004.

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(3)For the purposes of this Act valuers may be employed on a basis of payment by fees to make valuations in special cases or to advise in respect of such valuations.

(4)With the approval of the Minister administering the Department concerned the services of any employee in any other Department or the Public Service may be used for the purposes of this Act.

(5)Upon payment of such fees as may be set by the valuer-general the valuer-general, a deputy valuer-general or any valuer nominated by the valuer-general may make valuations of land at the request of—

(a)a Minister or the permanent head of any government department or the principal officer of any public office or any officer authorized by the Minister, the Department Head or the principal officer (whichever case is applicable) to make the request; or

(b)the secretary or other similar officer of an authority constituted for any public purpose; or

(ba)the Chief Executive Officer of a council; or

(c)the owner of the land or his legal representative—

(i)where the valuation is required for determining, for the purposes of the Duties Act 2000 or any corresponding previous enactment, the value of any land that is the subject of settlement or gift or for taxation purposes; or

(ii)for the purpose of settling any dispute as to the value of the land where both parties to the dispute have agreed that the valuer-general should make such a valuation.

3AAccess to lands, buildings etc.

(1)The valuer-general, a deputy valuer-general and any valuer appointed or employed pursuant to the provisions of this Act or the Local Government Act 1989 may, when reasonably necessary for the purposes of any valuation, enter at all reasonable hours in the daytime into and upon any land building or premises and inspect the same without liability for trespass, may put either verbally or in writing to the owner or his agent or the person in occupation or charge of that land building or premises any relevant questions to enable the making of a true and correct valuation, and may, in the case of a valuation made pursuant to paragraph (a) or (b) of subsection (5) of section 3, inspect any books documents and papers for the purpose of such valuation and without charge take extracts therefrom.

(2)If after being informed of the purpose in desiring to enter and inspect the land building or premises or in putting the questions or in seeking to inspect such books documents or papers relevant to the making of a true and correct valuation, and of the authority so to do, any such owner agent or person refuses or fails to allow such entry or inspection, or refuses or wilfully omits to answer to the best of his knowledge or belief any such question either verbally or in writing as the questioner may have requested, or wilfully makes any false answer or statement in reply to that question, or refuses to allow such books documents or papers to be inspected or extracts taken therefrom, he shall be guilty of an offence against this Act and liable to a penalty not exceeding 2 penalty units.

(3)Every person appointed or employed pursuant to section 3 for the purposes of this Act—

(a)shall maintain and aid in maintaining the secrecy of all matters related to any information obtained or documents created by the valuer-general for the purpose of providing valuation advice and shall not communicate any such matter to any person whomsoever except for the purposes of this Act; and

(b)shall take such oath or affirmation of fidelity and secrecy as may be prescribed, and the oath or affirmation may be administered by the valuer-general, a deputy valuer-general or a magistrate.

(4)A person required under this section to take an oath or affirmation who acts in the execution of the provisions of subsection (3) before he has taken such oath or affirmation shall be guilty of an offence against this Act and liable to a penalty not exceeding 4 penalty units.

(5)A person required under this section to take an oath or affirmation who wilfully acts in contravention of the true intent of such oath or affirmation shall be guilty of an offence against this Act and liable to a penalty not exceeding 10 penalty units or imprisonment not exceeding 12 months or both.

(6)Despite subsection (3), the Secretary of the Department administering this Act has access to any material that is—

(a)required by the Secretary for the purposes of the Freedom of Information Act 1982; and

(b)prepared under or for the purposes of this Act.

4Power of delegation

(1)For the purposes of carrying out the objects and purposes of this Act and exercising his powers duties and responsibilities hereunder, the valuer-general is hereby authorized with the approval of the Minister to delegate to a deputy valuer-general or to any other person holding an office of valuer under this Act any of his powers duties and functions under this Act.

(2)Any such delegation may be made in respect of any particular matter or any class of matters or generally, or may be limited to any part of the State, and may be made subject to such terms and conditions as the valuer-general thinks fit.

(3)Any delegation under this section shall be revocable at will and shall not prevent the exercise or performance of any power duty or function by the valuer-general.

4AMinisterial power of delegation

The Minister may, in writing, delegate to the Secretary his or her powers under section 8AA(2).

5Functions of valuer-general

(1)The functions of the valuer-general shall be—

(a)to carry out the duties and functions conferred by this or any other Act;

(ab)to cause general valuations and supplementary valuations to be made;

(ac)to establish and maintain the valuation record, and to make certain parts of the valuation record publicly available in accordance with section 7D;

(b)to collect and collate such evidence as he thinks necessary or desirable to assist valuers in the making of valuations;

(c)to make available to valuers any evidence that may be of assistance in the making of valuations;

(d)generally to investigate and report to the Minister on any matter he considers likely to improve the standard of valuing in Victoria.

(2)Upon payment of such fees as may be set by the valuer-general the valuer-general may subject to and in accordance with any written policy directions of the Minister supply to any person any information in his possession as to the details of any sale or transfer of land or of an interest in land.

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5AAValuation Best Practice Specifications Guidelines

(1)The valuer-general must prepare the Valuation Best Practice Specifications Guidelines at the commencement of every revaluation.

(2)The Valuation Best Practice Specifications Guidelines must be published on the valuer‑general's Internet site.

(3)The valuer-general may amend the Valuation Best Practice Specifications Guidelines during the revaluation.

(4)If the valuer-general makes any amendment to the Valuation Best Practice Specifications Guidelines during the revaluation—

(a)the amendment must be published on the valuer-general's Internet site; and

(b)notice of the amendment must be published on the valuer-general's Internet site specifying—

(i)the nature of the amendment; and

(ii)the reason for the amendment; and

(iii)the date from when the amendment is effective.

5ADetermining value of land

(1)Unless otherwise expressly provided where pursuant to the provisions of any Act a court board tribunal valuer or other person is required to determine the value of any land, every matter or thing which such court board tribunal valuer or person considers relevant to such determination shall be taken into account.

(2)In considering the weight to be given to the evidence of sales of other lands when determining such value, regard shall be given to the time at which such sales took place, the terms of such sales, the degree of comparability of the lands in question and any other relevant circumstances.

(3)Without limiting the generality of the foregoing provisions of this section when determining such value there shall, where it is relevant, be taken into account—

(a)the use to which such land is being put at the relevant time, the highest and best use to which the land might reasonably be expected to be put at the relevant time and to any potential use;

(b)the effect of any Act, regulation, local law, planning scheme or other such instrument which affects or may affect the use or development of such land;

(c)the shape size topography soil quality situation and aspect of the land;

(d)the situation of the land in respect to natural resources and to transport and other facilities and amenities;

(e)the extent condition and suitability of any improvements on the land; and

(f)the actual and potential capacity of the land to yield a monetary return.

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5BValuation of transmission easements

(1)For the purposes of Division 4 of Part 2 of the Land Tax Act 2005, the value of a transmission easement is the amount by which it decreases the site value of the land encumbered by it, that is, the amount of the difference between—

(a)the sum which would have been the site value of the land encumbered by the transmission easement if that land were not so encumbered; and

(b)the site value of that land as so encumbered.

(2)At the request of the Commissioner, and to enable the Commissioner to assess land tax imposed under Division 4 of Part 2 of the Land Tax Act 2005, the valuer-general must cause—

(a)a valuation of each transmission easement to be made as at 1 January in each calendar year; and

(b)the valuation to be given to the Commissioner before 31 December in that year.

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(3)This section does not apply to a transmission easement—

(a)held by a transmission easement holder exempted by Order in Council under section 87(1)(a) of the Land Tax Act 2005; or

(b)exempted by Order in Council under section 87(1)(b) of the Land Tax Act 2005.

6Participation in general valuations

(1)The valuer-general must give notice of a general valuation to each rating authority interested in the valuation of land in the area for which the general valuation is being made.

(1A)A notice under subsection (1) must—

(a)be given to each rating authority at least one month before the valuation begins; and

(b)specify a date by which each rating authority must give notice under subsection (2).

(2)A rating authority that has received notice under subsection (1) may, by notice given to the valuer-general, require the general valuation or any specified part of that valuation to show any one or more of the following—

(a)the net annual value;

(b)the site value;

(c)the capital improved value.

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(5)The additional cost incurred by the valuer‑general in complying with a requirement under subsection (2) must be met by the rating authority that gave the notice under that subsection and, if more than one rating authority gave the notice, by those authorities in the proportions determined by the valuer-general.

(6)Any cost met by an authority under subsection (5) must be taken into account in the determination of fees under section 8AA.

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7ADRequirements as to general valuation

(1)The valuer-general must determine whether or not a general valuation is generally true and correct.

(2)Before making a determination under subsection (1), the valuer-general may take all reasonable steps to ensure that the valuation is generally true and correct.

(3)On being satisfied that a general valuation is generally true and correct, the valuer-general must so certify.

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7AFDeclaration where general valuation certified true and correct

(1)In accordance with this section, the Minister may declare that a general valuation is generally true and correct—

(a)as to the whole valuation or any part or parts of the valuation; and

(b)as to any one or more of the bases of value assessed.

(2)On making a declaration under subsection (1), the whole or that part of the valuation which is declared generally true and correct is taken to be suitable to be adopted and used for the purposes of any rating authority for the full period allowed by Parts II and IIA or any other Act that applies to a particular rating authority using the valuation.

(3)Before making a declaration under subsection (1), the Minister must be satisfied that the valuer-general has certified under this Part that the valuation, or the relevant part of the valuation is generally true and correct.

(4)A declaration under subsection (1) must be in writing.

7AGUse of valuation by another rating authority other than a council

(1)A rating authority, other than a council or a collection agency, may apply to the valuer-general to use the whole or part of a general valuation or supplementary valuation made, the record of which is kept by the valuer-general in the valuation record.

(2)On receiving an application under subsection (1), the valuer-general must give the rating authority a copy of the valuation or part of the valuation that has been declared as being generally true and correct under section 7AF or certified as correct under section 13DFA or 13M.

(3)A copy of the valuation or part of the valuation must be given to the rating authority under subsection (2)—

(a)in the case of a general valuation or part of a general valuation, within 2 months of—

(i)the valuer-general receiving the request (if the valuation is declared as being true and correct under section 7AF at the time of the request); or

(ii)the declaration of the valuation as true and correct under section 7AF (if the declaration of the valuation as being true and correct has not been made at the time of the request); and

(b)in the case of a supplementary valuation, within 2 months of—

(i)the valuer-general receiving the request (if the valuation is certified as correct under section 13DFA or 13M at the time of the request); or

(ii)the certification of the supplementary valuation as correct under section 13DFA or 13M (if the certification of the supplementary valuation as correct has not been made at the time of the request).

7AHValuation taken to be made by rating authority

A valuation that has been given to a rating authority for use under section 7AG is taken to be made for the purposes of the rating authority.

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7CValuer-general to maintain valuation record

(1)The valuer-general is responsible for establishing and maintaining a record of all general valuations and supplementary valuations completed by or provided to the valuer-general under this Act.

(2)The valuer-general may establish and maintain the valuation record in any form that the valuer‑general thinks fit.

7DWhat information is available from the valuation record?

(1)The valuer-general must ensure that, subject to the Information Privacy Principles, any information that forms part of the valuation record and that is releasable information is made available to the public.

(2)The valuer-general must not make available to the public information in the valuation record that is not releasable information.

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7EProvision of releasable information

On the payment of any fees as may be set by the valuer-general, the valuer-general may, subject to and in accordance with any written policy directions of the Minister, supply to any person releasable information that—

(a)forms part of the valuation record; and

(b)is publicly available under section 7D.

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8AAFees for copy of valuation

(1)A rating authority, other than a council or a collection agency, that has received a copy of the whole or part of a valuation for use under section 7AG must pay the valuer-general—

(a)on receipt of the valuation, a fee for the use of the valuation; and

(b)after that, fees in respect of the servicing of the valuation.

(1A)A council or a collection agency that has been provided with a valuation by the valuer-general under section 11 or 13H is not required to pay a fee for the provision of that valuation.

(1B)A council or a collection agency that has requested a supplementary valuation under section 13DFB or 13N must pay the valuer-general—

(a)on receipt of the valuation, a fee for the valuation; and

(b)after that, fees in respect of the servicing of the valuation.

(2)A fee payable under this section is—

(a)the fee agreed between the parties; or

(b)in default of an agreement, the fee determined by the Minister.

(3)A fee is not payable under this section in relation to a general valuation unless the valuation or part of the valuation provided has been declared as generally true and correct by the Minister under section 7AF.

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PART II—VALUATIONS FOR LOCAL
GOVERNMENT ACT 1989 AND RATEABLE LAND

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11General valuation to be made each year

For the purposes of the Local Government Act 1989, the valuer-general must—

(a)cause a general valuation of rateable land within an area to be made as at 1 January in each calendar year; and

(b)before 30 April that year, cause a general valuation made in accordance with paragraph (a)—

(i)to be returned to the valuer-general; and

(ii)to be provided to the council of the municipal district to which the area relates.

12Minister may vary dates for general valuation in municipal district

The Minister, after consultation with the valuer-general, may direct the valuer-general to cause a valuation of rateable land within a municipal district to be made as at, and returned before, dates other than those specified in section 11.

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13DA Valuations for the purposes of the Local Government Act 1989

(1)The valuer-general, when making a valuation under this Act for the purposes of the Local Government Act 1989, may appoint one or more people to carry out the valuation.

(2)The valuer-general must not appoint a person under subsection (1) unless the person holds the qualifications or experience specified from time to time by the Minister by notice published in the Government Gazette.

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13DC   Valuations generally

(1)In every valuation for the purposes of the Local Government Act 1989, each separate occupancy on rateable land must—

(a)be computed at its net annual value, its capital improved value and, if required by a rating authority, its site value;

(b)be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines.

(2)A council may use in respect of rateable land within its municipal district valuations in force in respect of that land immediately before the constitution of the council for such period as the latest of the valuations might have been used by the council for which it was made.

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(5)In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13DF(2), a supplementary valuation could be made.

(6)If several parcels of land in the same municipal district are occupied by the same person and separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible, the parcels must be regarded as together forming rateable land and valued accordingly.

(7)If any person is liable to be rated in respect of 2 or more unoccupied parcels of land in the same municipal district and the parcels form one continuous area, the parcels must be regarded as together forming rateable land and valued accordingly.

(7A)If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that portion must be regarded as forming a separate rateable property and must be valued accordingly.

(8)If any portion of a parcel or parcels of land forming rateable land for the purposes of a municipal rate or of a rate to be levied by any other rating authority using the valuation is subject—

(a)to a rate levied in respect of that portion only; or

(b)to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels—

the value of the land must be apportioned so as to show separately the value of the portion.

(9)If land comprising one undertaking extends continuously beyond the boundaries of any municipal district the value, for the purposes of any rate, of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.

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13DFSupplementary valuation

(1)Despite anything in this or any other Act, a person referred to in section 13DA may carry out a supplementary valuation—

(a)for the purposes of the Local Government Act 1989; or

(b)for the purposes of the Emergency Services and Volunteers Fund Act 2012 in relation to rateable land.

(2)A supplementary valuation may be made in any of the following circumstances—

(a)if any land which should be included in the valuation then in force is not included;

(ab)if any land which should not have been included in the valuation then in force was included;

(b)if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme;

(c)if by reason of the sale of lots, any land in respect of which two or more persons are liable to be rated has been valued together as rateable land;

(d)if by reason of the purchase of land or any other cause, any land in respect of which only one person is liable to be rated has been valued as if more than one person was liable to be rated;

(e)if any land has become rateable since the return of the existing valuation;

(f)if any land has ceased to be rateable land since the return of the existing valuation;

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(h)if by reason of the destruction or removal of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by adverse natural causes, the capital improved value, net annual value or site value of that land has been materially decreased;

(i)if any land or part of any land is burdened by a covenant under section 3A(1) of the Victorian Conservation Trust Act 1972 or, if upon variation or release of such a covenant, the capital improved value, net annual value or site value of that land has been materially decreased or materially increased;

(j)if by reason of the erection or construction of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by favourable natural causes, the capital improved value, net annual value or site value of that land has been materially increased;

(k)if there has been a change in occupancy which affects the net annual value of the land;

(ka)if there has been a change in occupancy which affects the AVPCC allocation given to the land;

(l)if there has been an error made in the AVPCC allocation given to the land, discovery of which has given rise to a change in the land use classification of the land;

(la)if any rateable land that was not leviable land has become leviable land since the return of the existing valuation;

(lb)if any rateable land that was leviable land has become land that is not leviable land since the return of the existing valuation;

(m)if by reason of the sale, transfer or conveyance of any land or the transfer, surrender or expiration of a lease of any land there are on the land any of the improvements described in paragraph (b) of the definition of improvements in section 2(1) which were not made by the person who is the owner or occupier of the land;

(n)if for any reason other than a reason referred to in any of paragraphs (a) to (m), the capital improved value, net annual value or site value—

(i)of any land specified by Order of the Governor in Council published in the Government Gazette; or

(ii)of the land in any area specified by Order of the Governor in Council published in the Government Gazette—

is or is likely to have been materially altered as a consequence of any Act, proclamation, Order in Council, regulation, by-law or local law;

(o)if any arithmetical error has been made in calculating any valuation upon which any rate is payable or if by reason of any error in describing the land or any matter relating to the land or any improvements to it, an incorrect valuation has resulted.

(3)Any supplementary valuation when certified by the valuer-general under section 13DFA must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation which is not consistent with the supplementary valuation.

(3A)Despite subsection (3), if the supplementary valuation was requested by a council, that council may, for the purposes of levying or adjusting a municipal rate or emergency services and volunteers funding levy, use the supplementary valuation before it is certified by the valuer-general.

(4)If a supplementary valuation has been made in any of the circumstances referred to in subsection (2) other than paragraph (o), the amount of any rate or emergency services and volunteers funding levy payable in relation to that land must be calculated—

(a)in the case of a supplementary valuation carried out at the request of a council that nominates a day under section 13DFB(2A)—

(i)for any period until the nominated day, by reference to the existing valuation; and

(ii)from the day after the nominated day for the remainder of the period, upon the supplementary valuation; or

(b)in any other case—

(i)for any period until the day of that return, by reference to the existing valuation; and

(ii)from the day after that return for the remainder of the period, upon the supplementary valuation.

(5)If a supplementary valuation has been made in any of the circumstances referred to in subsection (2)(l) or (2)(o), the council may adjust the rate or emergency services and volunteers funding levy payable retrospectively for any period it considers just.

(6)The valuer in carrying out a supplementary valuation must—

(a)have regard to the general levels of value upon which the valuation in force within the municipal district or ward was based; and

(b)assess the value that the land to which the supplementary valuation applies would have had if at the time at which the last valuation of the municipal district or ward was made it had been in the condition in which it is at the time of the making of the supplementary valuation, having regard to every circumstance which affects the value of the land at the time of the making of the supplementary valuation, if it is a circumstance requiring the making of a supplementary valuation of the land under subsection (2).

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(8)The valuer must make entries on the return showing every alteration made on supplementary valuations or on an adjustment or determination of VCAT or the Supreme Court under Part III for as long as the valuation remains in force.

(9)For the purposes of subsection (5), a reference to a council includes the council acting in its capacity as a collection agency.

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13DFACertification of supplementary valuation

(1)If, after considering a supplementary valuation carried out under section 13DF, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify.

(2)If, after considering a supplementary valuation carried out under section 13DF, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer who carried out the valuation, who must carry out a further supplementary valuation in accordance with section 13DF.

(3)The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4)If, within 2 months after receiving a supplementary valuation under section 13DF, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is taken to have certified the valuation at the end of that period.

(5)In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer‑general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

13DFB Valuer-general to make supplementary valuation if requested by council

(1)The valuer-general must cause a supplementary valuation under section 13DF to be made if so requested by the council of that municipal district.

(2)A request made by a council under subsection (1) must—

(a)be made to the valuer-general in writing; and

(b)be accompanied by a report of the valuation data in the form prescribed by the Valuation Best Practice Specifications Guidelines.

(2A)A request under subsection (1) may nominate a day for the purposes of section 13DF(4)(a), being a day that is within the period for which the existing valuation applies and is not earlier than the day on which the circumstances referred to in section 13DF(2) occurred in relation to the land for which the supplementary valuation is to be caused.

(3)If a council requests a supplementary valuation to be caused by the valuer-general under subsection (1), the valuer-general must give the supplementary valuation to the council within 10 business days after the supplementary valuation is completed by, or returned to, the valuer-general (as the case requires).

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13DH   Valuer's powers and duties

(1)A valuer must return valuations in the prescribed form.

(2)Before any valuation and return is made the person appointed to make it must make a statutory declaration that the valuation and return will be impartial and true to the best of that person's judgment and will be made by that person or under that person's immediate personal supervision.

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PART IIA—VALUATIONS FOR EMERGENCY SERVICES AND VOLUNTEERS FUND ACT 2012

13EApplication of Part

This Part applies to the valuation of non-rateable leviable land.

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13HGeneral valuation to be made each year

For the purposes of the Emergency Services and Volunteers Fund Act 2012, the valuer-general must—

(a)cause a general valuation of non-rateable leviable land to be made as at 1 January in each calendar year; and

(b)before 30 April that year, cause a general valuation made in accordance with paragraph (a)—

(i)to be returned to the valuer-general; and

(ii)to be provided to the relevant collection agency.

13IMinister may vary dates for general valuation of non-rateable leviable land

The Minister, after consultation with the valuer-general, may direct the valuer-general to cause a valuation of non-rateable leviable land to be made as at, and returned before, dates other than those specified in section 13H.

13JValuations for the purposes of Emergency Services and Volunteers Fund Act 2012

(1)The valuer-general, when making a valuation under this Act for the purposes of the Emergency Services and Volunteers Fund Act 2012, may appoint one or more people to carry out the valuation.

(2)The valuer-general must not appoint a person under subsection (1) unless the person holds the qualifications or experience specified from time to time by the Minister by notice published in the Government Gazette.

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13KValuations generally

(1)In every valuation for the purposes of the Emergency Services and Volunteers Fund Act 2012, each separate occupancy on non-rateable leviable land must—

(a)be computed at its net annual value, its capital improved value and, if required, its site value; and

(b)be allocated an AVPCC based on the Valuation Best Practice Specifications Guidelines.

(2)In a general valuation, regard must be had to every circumstance affecting the land at the date the valuation is returned that, were it to occur or come into existence subsequently, would be a circumstance in which, under section 13L(2), a supplementary valuation could be made.

(3)Several parcels of land must be regarded as together forming non-rateable leviable land and valued accordingly if the parcels of land—

(a)are in the same—

(i)municipal district; or

(ii)area that is not located in a municipal district; and

(b)are occupied by the same person; and

(c)are separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible.

(4)If any person is liable to be levied in respect of 2 or more parcels of land in the same municipal district or in an area not located in a municipal district and the parcels form one continuous area, the parcels must be regarded as together forming non-rateable leviable land and must be valued accordingly.

(5)If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that portion must be regarded as forming separate non-rateable leviable land and must be valued accordingly.

(6)If any portion of a parcel or parcels of land forming non-rateable leviable land for the purposes of a levy rate or of a rate to be levied by any other rating authority using the valuation is subject—

(a)to a rate levied in respect of that portion only; or

(b)to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels—

the value of the land must be apportioned so as to show separately the value of the portion.

(7)If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the value of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.

13LSupplementary valuation

(1)Despite anything in this or any other Act, a person referred to in section 13J may carry out a supplementary valuation for the purposes of the Emergency Services and Volunteers Fund Act 2012.

(2)A supplementary valuation may be made in any of the following circumstances—

(a)if any land which should be included in the valuation then in force is not included;

(ab)if any land which should not have been included in the valuation then in force was included;

(b)if the value of the land is materially altered by the approval of a planning scheme under the Planning and Environment Act 1987 or an amendment to a planning scheme under that Act, or by the granting, refusal or cancellation of a permit under such a scheme;

(c)if by reason of the sale of lots, any land in respect of which two or more persons are liable to pay the emergency services and volunteers funding levy has been valued together as non-rateable leviable land;

(d)if by reason of the purchase of non-rateable leviable land or any other cause, any land in respect of which only one person is liable to pay the emergency services and volunteers funding levy has been valued as if more than one person was liable to pay the emergency services and volunteers funding levy;

(e)if any land has become non-rateable leviable land since the return of the existing valuation;

(ea)if any land has ceased to be non-rateable leviable land since the return of the existing valuation;

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(g)if by reason of the destruction or removal of buildings or other improvements on land by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by adverse natural causes, the capital improved value, net annual value or site value of that land has been materially decreased;

(h)if any land or part of any land is burdened by a covenant under section 3A(1) of the Victorian Conservation Trust Act 1972 or, if upon variation or release of such a covenant, the capital improved value, net annual value or site value of that land has been materially decreased or materially increased;

(i)if by reason of the erection or construction of buildings or other improvements on land or by reason of any physical changes of a permanent nature to land or improvements or by the making of roads or any other work of man or by favourable natural causes, the capital improved value, net annual value or site value of that land has been materially increased;

(j)if there has been a change in occupancy which affects the net annual value of the land;

(ja)if there has been a change in occupancy which affects the AVPCC allocation given to the land;

(k)if by reason of the sale, transfer or conveyance of any land or the transfer, surrender or expiration of a lease of any land there are on the land any of the improvements described in paragraph (b) of the definition of improvements in section 2(1) which were not made by the person who is the owner or occupier of the land;

(l)if there has been an error made in the AVPCC allocation given to the land, discovery of which has given rise to a change in the land use classification of the land;

(m)if for any reason other than a reason referred to in any of paragraphs (a) to (l), the capital improved value—

(i)of any land specified by Order of the Governor in Council published in the Government Gazette; or

(ii)of the land in any area specified by Order of the Governor in Council published in the Government Gazette—

is or is likely to have been materially altered as a consequence of any Act, proclamation, Order in Council, regulation, by-law or local law;

(n)if any arithmetical error has been made in calculating any valuation upon which any emergency services and volunteers funding levy is payable or if by reason of any error in describing the land or any matter relating to the land or any improvements to it, an incorrect valuation has resulted.

(3)Any supplementary valuation when certified by the valuer-general under section 13M must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation which is not consistent with the supplementary valuation.

(4)Despite subsection (3), for the purposes of the Emergency Services and Volunteers Fund Act 2012, if the supplementary valuation was requested by a collection agency, that collection agency may use the supplementary valuation before it is certified by the valuer-general.

(5)If a supplementary valuation has been made in any of the circumstances referred to in subsection (2) other than paragraph (n), the amount of any emergency services and volunteers funding levy payable in relation to that land must be calculated—

(a)in the case of a supplementary valuation carried out at the request of a collection agency that nominates a day under section 13N(2A)—

(i)for any period until the day nominated by the collection agency, by reference to the existing valuation; and

(ii)from the day after the nominated day for the remainder of the period, upon the supplementary valuation; or

(b)in any other case—

(i)for any period until the day of that return, by reference to the existing valuation; and

(ii)from the day after that return for the remainder of the period, upon the supplementary valuation.

(6)If a supplementary valuation has been made in any of the circumstances referred to in subsection (2)(l) or (2)(n), the collection agency may adjust the emergency services and volunteers funding levy payable retrospectively for any period it considers just.

(7)The valuer in carrying out a supplementary valuation must—

(a)have regard to the general levels of value upon which the valuation in force was based; and

(b)assess the value that the land to which the supplementary valuation applies would have had if at the time at which the last valuation was made it had been in the condition in which it is at the time of the making of the supplementary valuation, having regard to every circumstance which affects the value of the land at the time of the making of the supplementary valuation, if it is a circumstance requiring the making of a supplementary valuation of the land under subsection (2).

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(9)The valuer must make entries on the return showing every alteration made on supplementary valuations or on an adjustment or determination of VCAT or the Supreme Court under Part III for as long as the valuation remains in force.

13MCertification of supplementary valuation

(1)If, after considering a supplementary valuation carried out under section 13L, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify in writing.

(2)If, after considering a supplementary valuation carried out under section 13L, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer who carried out the valuation, who must carry out a further supplementary valuation in accordance with section 13L.

(3)The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4)If, within 2 months after receiving a supplementary valuation under section 13L, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is taken to have certified the valuation at the end of that period.

(5)In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer‑general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

13NValuer-general to make supplementary valuation if requested by collection agency

(1)The valuer-general must cause a supplementary valuation under section 13L to be made if so requested by the collection agency.

(2)A request made by a collection agency under subsection (1) must—

(a)be made to the valuer-general in writing; and

(b)be accompanied by a report of the valuation data in the form prescribed by the Valuation Best Practice Specifications Guidelines.

(2A)A request under subsection (1) may nominate a day for the purposes of section 13L(5)(a), being a day that is within the period for which the existing valuation applies and is not earlier than the day on which the circumstances referred to in section 13L(2) occurred in relation to the land for which the supplementary valuation is to be caused.

(3)If a collection agency requests a supplementary valuation to be caused by the valuer-general under subsection (1), the valuer-general must give the supplementary valuation to the collection agency within 10 business days after the supplementary valuation is completed by, or returned to, the valuer-general (as the case requires).

13OValuer's powers and duties

(1)A valuer must return valuations in the prescribed form.

(2)Before any valuation and return is made the person appointed to make it must make a statutory declaration that the valuation and return will be impartial and true to the best of that person's judgment and will be made by that person or under that person's immediate personal supervision.

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PART IIB—SUPPLEMENTARY VALUATIONS FOR WINDFALL GAINS TAX

13PRequest for supplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

(1)If a WGT event occurs, the Commissioner may request that a supplementary valuation be carried out under this Part of any rateable land or non-rateable leviable land that is rezoned by the WGT event.

(2)A request under subsection (1) is to be made in writing to the valuer-general.

13QSupplementary valuation of rateable land or non-rateable leviable land for windfall gains tax

(1)If a request for a supplementary valuation is made under section 13P, the valuer-general must carry out a supplementary valuation of the land.

(2)The valuer in carrying out a supplementary valuation must—

(a)have regard to the general levels of value on which the valuation in force was based; and

(b)assess the value that the land would have had if, at the time at which the last valuation was made, it had been zoned in accordance with the rezoning of the land caused by the WGT event.

(3)A supplementary valuation under this Part when certified by the valuer-general under section 13R must be treated as a part of the valuation in force and has the effect of cancelling anything contained in the existing valuation that is not consistent with the supplementary valuation.

(4)Despite subsection (3), the Commissioner, a council or a collection agency may, for the purpose of assessing windfall gains tax or levying or adjusting a municipal rate or emergency services and volunteers funding levy, use a supplementary valuation under this Part before it is certified by the valuer-general.

(5)If a supplementary valuation has been made under this Part, a council or collection agency (as the case requires) may adjust a rate or emergency services and volunteers funding levy payable retrospectively for any period it considers just.

(6)The valuer-general must give the supplementary valuation to the Commissioner within 10 business days after the Commissioner requests it.

13RCertification of supplementary valuation under this Part

(1)If, after considering a supplementary valuation carried out by a valuer under section 13Q, the valuer-general is satisfied that the valuation is correct, the valuer-general must so certify in writing to the Commissioner, the council and the collection agency.

(2)If, after considering a supplementary valuation carried out by a valuer under section 13Q, the valuer-general is not satisfied that the valuation is correct, the valuer-general must inform the valuer, who must carry out a further supplementary valuation in accordance with section 13Q.

(3)The valuer-general may at any time require the valuer to give further information concerning the supplementary valuation to the valuer-general.

(4)If, within 2 months after receiving a supplementary valuation under section 13Q from a valuer, the valuer-general has not certified the valuation or informed the valuer under subsection (2), the valuer-general is deemed to have certified the valuation at the end of that period.

(5)In calculating the period referred to in subsection (4), any time between the time when the valuer-general requires the valuer to give the valuer-general further information under subsection (3) and the time when that requirement is complied with is not to be counted.

PART III—OBJECTIONS, REVIEWS AND APPEALS

Division 1—Introductory

14Definitions

In this Part—

*                *                *                *                *

Court means the Supreme Court;

land includes any estate or interest in land;

prescribed amount means an amount prescribed by the regulations for the purposes of this Part;

relevant taxpayer means a transmission easement holder within the meaning of the Land Tax Act 2005.

*                *                *                *                *

Division 2—Notice of valuations

15Notice of valuation

(1)The valuer-general must give sufficient information about a general valuation to the relevant rating authority to enable the rating authority to serve notice in accordance with this section.

*                *                *                *                *

(3)A rating authority that receives information from the valuer‑general under subsection (1) about a general valuation must serve—

(a)notice of that valuation in accordance with this section; and

(b)notice that some other authority may use one of the bases of value shown in the notice under paragraph (a) for the purposes of a rate or tax levied by that authority.

(4)A notice of valuation must be served on or before 30 September in the year in which the valuation is made.

(5)A notice of valuation must be served on each person within or outside the municipal district in respect of which the valuation has been made who is or will be liable to pay a rate made by the rating authority for the municipal district or a tax levied by the collection agency in respect of land outside the municipal district.

(6)A notice of valuation must—

(a)identify the land in respect of which the rate or tax is or will be payable; and

(b)show the capital improved value, the site value and the net annual value as assessed in respect of the land; and

(ba)show the AVPCC allocated to the land; and

(c)state the date at which the value of land was assessed.

(7)If the person liable for payment of the rate or tax is not the occupier of the land, the authority responsible for serving a notice of valuation must also serve a notice of valuation on the occupier.

(8)A notice under subsection (3)(b) must be served before or at the same time as the notice of valuation to which it relates.

(9)This section does not apply in respect of—

(a)a valuation of a transmission easement under section 5B; or

(b)a supplementary valuation made under Part IIB unless a council or collection agency (as the case requires) intends to use the supplementary valuation to adjust a rate or emergency services and volunteers funding levy.

(10)This section applies in respect of a general or supplementary valuation made under Part IIA.

15AA Commissioner must serve notice of supplementary valuation under Part IIB

(1)The Commissioner must, in respect of any windfall gains tax payable in respect of rateable land or non-rateable leviable land, serve on the person liable to pay the tax a notice of valuation that shows the capital improved value of the land as assessed in the supplementary valuation made under Part IIB.

(2)A notice of assessment of windfall gains tax served under section 14 of the Taxation Administration Act 1997 that shows the capital improved value of the land is taken to be a notice of valuation for the purposes of subsection (1).

15ACommissioner must serve notice of valuation of transmission easements

The Commissioner must, in respect of any land tax payable under Division 4 of Part 2 of the Land Tax Act 2005, serve on a transmission easement holder that is liable for the payment of that tax a notice of valuation that—

(a)shows the aggregate value assessed in respect of the transmission easements; and

(b)states the date as at which the aggregate value of the transmission easements was assessed.

15BService of notice of valuation

(1)A notice of valuation may be served on a person—

(a)personally; or

(b)by leaving it at the last known address of the person (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(c)by post addressed to the person at the last known address of the person (including, in the case of a body corporate, the registered office or a business address of the body corporate); or

(d)if the person has given an electronic address as an available means of service, by electronic communication to that electronic address; or

Examples

The following are examples of an electronic address—

·     an email address;

· a secure Internet site that the person can access to obtain a notice of valuation;

·     a facsimile number;

·     a mobile phone number.

(e)by a prescribed means.

(2)For the purposes of this Act, a notice of valuation must be taken, unless the contrary is proved, to have been served on a person—

Division 5—General

*                *                *                *                *

29Recovery of rate or tax pending objection, review or appeal

An objection, review or appeal under this Part to the assessment of the value of any land does not prevent the recovery of any rate or tax based on that valuation pending the determination of the objection, review or appeal.

30VCAT members not disqualified as witnesses

A member of VCAT is not disqualified from appearing as a witness in any hearing under this Part where he or she is not sitting as a member of VCAT.

31Transitional provisions—State Taxation Acts (Amendment) Act 2004

(1)This Act as amended by the State Taxation Acts (Amendment) Act 2004 applies to—

(a)an objection lodged under this Part on or after 16 July 2004; and

(b)a review under this Part by VCAT that was not determined before the Assent day if the notice under section 22 requiring the matter to be referred to VCAT was lodged on or after 16 July 2004; and

(c)an appeal under this Part to the Supreme Court that was not determined before the Assent day if the notice under section 22 requiring the matter to be treated as an appeal was lodged on or after 16 July 2004.

(2)If—

(a)a person was given a notice of valuation under section 15(1)(a) or (3) on or after 23 June 2004 but before the Assent day; and

(b)the person had not lodged an objection to the valuation under section 16 before the Assent day—

the time for lodging the objection is within 2 months after the Assent day, despite anything to the contrary in section 18(2).

(3)Nothing in this section affects the rights of the parties in the proceedings in the Supreme Court between Port of Melbourne Corporation and Melbourne City Council and Another (No. 5845 of 2003).

(4)In this section—

Assent day means the day on which the State Taxation Acts (Amendment) Act 2004 received the Royal Assent.

32Transitional provisions—Valuation of Land (Amendment) Act 2006

(1)Division 4 as substituted by section 16 of the Valuation of Land (Amendment) Act 2006 applies to an objection lodged on or after 1 July 2006.

(2)Division 4 as in force immediately before the commencement of section 16 of the Valuation of Land (Amendment) Act 2006 continues to apply to an objection lodged before 1 July 2006.

33Transitional provision—State Taxation Legislation (Miscellaneous Amendments) Act 2006

Sections 16(6A), 16(6B) and 16(6C) apply to a person who is assessed for land tax in respect of the 2007 tax year and any subsequent tax year.

34Transitional provision—Valuation of Land Amendment Act 2009

Despite section 10(3)(b), a council that is proposing to make a nomination under section 10 that is to have effect with respect to a general valuation for the year 2012, must make that nomination by 30 September 2010.

35Saving of 2018 valuations—State Taxation Acts Further Amendment Act 2017

Despite the amendments made to this Act by Part 9 of the State Taxation Acts Further Amendment Act 2017, a council or collection agency may make a valuation for the 2018 calendar year under this Act as if this Act had not been so amended.

36Savings provision for objections—State Taxation Acts Further Amendment Act 2017

(1)This section applies if—

(a)an objection under section 16 has been made before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017 to a general valuation or supplementary valuation returned before the commencement; and

(b)that objection was not finally determined before that commencement.

(2)Division 3 of Part III, as in force immediately before that commencement, continues to apply to that objection.

37Savings provision for reviews—State Taxation Acts Further Amendment Act 2017

(1)This section applies if—

(a)an application under section 22 for review of a decision on an objection had been made before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017; and

(b)the general valuation or supplementary valuation to which the application relates was returned before that commencement; and

(c)that application was not finally determined before that commencement.

(2)Division 4 of Part III, as in force immediately before that commencement, continues to apply to that application.

38Savings provision for appeals to the Supreme Court—State Taxation Acts Further Amendment Act 2017

(1)This section applies if—

(a)an appeal under section 23 to the Supreme Court was on foot before the commencement of Part 9 of the State Taxation Acts Further Amendment Act 2017 in respect of a general valuation or supplementary valuation; and

(b)the general valuation or supplementary valuation to which the appeal relates was returned before that commencement; and

(c)that appeal was not finally determined before that commencement.

(2)Division 4 of Part III, as in force immediately before that commencement, continues to apply to that appeal.

39Transitional provision—State Taxation Further Amendment Act 2024

(1)Section 24, as amended by section 89 of the amending Act, applies in relation to a review or appeal instituted on or after the commencement day whether the objection to which the review or appeal relates was lodged before, on or after that day.

(2)This Act as amended by Division 2 of Part 11 of the amending Act applies in relation to an objection lodged on or after 1 January 2025 whether the valuation to which the objection relates was made before, on or after that day.

(3)In this section—

amending Act means the State Taxation Further Amendment Act 2024;

commencement day means the day after the day on which the amending Act receives the Royal Assent.

*                *                *                *                *

PART IV—MISCELLANEOUS

51Validity of general valuations

(1)A general valuation under section 11 is not invalid only because the requirements of section 11(b) have not been met by the date specified in that section or as varied under section 12.

(2)A general valuation under section 13H is not invalid only because the requirements of section 13H(b) have not been met by the date specified in that section or as varied under section 13I.

52Regulations

The Governor in Council may make regulations for or with respect to any matter or thing authorized or required to be prescribed by this Act or necessary or expedient to be prescribed for carrying this Act into effect.

═══════════════

ENDNOTES

1   General information

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

The Valuation of Land Act 1960 was assented to on 15 June 1960 and came into operation as follows:

Sections 2–5, Part 2 on 14 December 1960: Government Gazette 14 December 1960 page 3918; sections 6–8, 8A, 14 on 18 January 1962: Government Gazette 17 January 1962 page 88; section 16 on 26 September 1962: Government Gazette 26 September 1962 page 3351.

INTERPRETATION OF LEGISLATION ACT 1984 (ILA)

Style changes

Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act.

References to ILA s. 39B

Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause.

Interpretation

As from 1 January 2001, amendments to section 36 of the ILA have the following effects:

•     Headings

All headings included in an Act which is passed on or after 1 January 2001 form part of that Act.  Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act.  This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms.  See section 36(1A)(2A).

•     Examples, diagrams or notes

All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act.  Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act.  See section 36(3A).

•     Punctuation

All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act.  Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act.  See section 36(3B).

•     Provision numbers

All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001.  Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs.  See section 36(3C).

•     Location of "legislative items"

A "legislative item" is a penalty, an example or a note.  As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision.  For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision.  See section 36B.

•     Other material

Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act. 
See section 36(3)(3D)(3E).

2   Table of Amendments

This publication incorporates amendments made to the Valuation of Land Act 1960 by Acts and subordinate instruments.

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

Valuation of Land Act 1960, No. 6653/1960 (as amended by No. 85/2006)

Assent Date:	15.6.60
Commencement Date:	S. 5A(6) inserted on 3.8.06 by No. 99/2005 s. 73: Special Gazette (No. 191) 2.8.06 p. 1; s. 13DF(10) inserted on 21.12.06 by No. 85/2006 s. 172(3): Government Gazette 21.12.06 p. 2768
Note:	S. 5A(6)(as amended by No. 85/2006 s. 172(1)) provided that s. 5A(4)–(6) expired on 1.7.08; s. 13DF(10) provided that s. 13DF(2)(l)(9)(10) expired on 1.7.08
Current State:	All of Act in operation

Valuation of Land (Amendment) Act 1961, No. 6825/1961

Assent Date:	12.12.61
Commencement Date:	Ss 1–9 on 17.1.62: Government Gazette 17.1.62 p. 88; ss 10–12 on 26.9.62: Government Gazette 26.9.62 p. 3352
CurrentState:	All of Act in operation

Subordinate Legislation Act 1962, No. 6886/1962

Assent Date:	8.5.62
Commencement Date:	1.8.62: Government Gazette 4.7.62 p. 2314
CurrentState:	All of Act in operation

Valuation of Land (Rates) Act 1963, No. 7019/1963

Assent Date:	28.5.63
Commencement Date:	28.5.63
CurrentState:	All of Act in operation

Valuation of Land (Valuations) Act 1964, No. 7235/1964

Assent Date:	22.12.64
Commencement Date:	22.12.64
CurrentState:	All of Act in operation

Valuation of Land (Appeals) Act 1965, No. 7276/1965

Assent Date:	1.6.65
Commencement Date:	1.12.65: Government Gazette 6.10.65 p. 3103
CurrentState:	All of Act in operation

Decimal Currency Act 1965, No. 7315/1965

Assent Date:	30.11.65
Commencement Date:	30.11.65
CurrentState:	All of Act in operation

Valuation of Land (General Amendment) Act 1965, No. 7333/1965

Assent Date:	14.12.65
Commencement Date:	14.12.65
CurrentState:	All of Act in operation

Valuation of Land (Amendment) Act 1968, No. 7762/1968

Assent Date:	18.12.68
Commencement Date:	3.2.69 (except ss 2, 3): Government Gazette 30.1.69 p. 236; ss 2, 3 on 1.7.69: Government Gazette 27.6.69 p. 1919
CurrentState:	All of Act in operation

Justices (Amendment) Act 1969, No. 7876/1969

Assent Date:	25.11.69
Commencement Date:	All of Act (except ss 3, 5, 6, 7(k)(m)(o)) on 1.4.70: ss 3, 5, 6, 7(k)(m)(o) on 1.7.70: Government Gazette 25.2.70 p. 463
CurrentState:	All of Act in operation

Statute Law Revision Act 1971, No. 8181/1971

Assent Date:	23.11.71
Commencement Date:	23.11.71: subject to s. 2(2)
CurrentState:	All of Act in operation

Valuation of Land (Valuers) Act 1973, No. 8405/1973

Assent Date:	17.4.73
Commencement Date:	1.7.73: Government Gazette 13.6.73 p. 1966
CurrentState:	All of Act in operation

Lands Compensation Act 1973, No. 8432/1973

Assent Date:	17.4.73
Commencement Date:	1.6.73: Government Gazette 30.5.73 p. 1211
CurrentState:	All of Act in operation

Valuation of Land (Amendment) Act 1974, No. 8649/1974

Assent Date:	17.12.74
Commencement Date:	17.12.74
CurrentState:	All of Act in operation

Valuation of Land (Amendment) Act 1975, No. 8817/1975

Assent Date:	9.12.75
Commencement Date:	15.1.76: Government Gazette 7.1.76 p. 2
CurrentState:	All of Act in operation

Valuation of Land Act 1978, No. 9225/1978

Assent Date:	19.12.78
Commencement Date:	1.2.79: Government Gazette 17.1.79 p. 144
CurrentState:	All of Act in operation

Statute Law Revision Act 1980, No. 9427/1980

Assent Date:	27.5.80
Commencement Date:	27.5.80: s. 1(2)
CurrentState:	All of Act in operation

Valuation of Land (Interest Rate) Act 1980, No. 9506/1980

Assent Date:	23.12.80
Commencement Date:	23.12.80
CurrentState:	All of Act in operation

Crimes (Classification of Offences) Act 1981, No. 9576/1981

Assent Date:	26.5.81
Commencement Date:	1.9.81: Government Gazette 26.8.81 p. 2799
CurrentState:	All of Act in operation

Local Government Acts (Miscellaneous Amendments) Act 1982, No. 9831/1982

Assent Date:	21.12.82
Commencement Date:	All of Act (except s. 3(1)(e)) on 21.12.82: s. 1(2); s. 3(1)(e) on 17.7.68: s. 3(2)
CurrentState:	All of Act in operation

Transport Act 1983, No. 9921/1983

Assent Date:	23.6.83
Commencement Date:	Sch. 12 on 1.7.83: s. 1(2)(c)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Valuation of Land (Valuations) Act 1984, No. 10107/1984

Assent Date:	25.9.84
Commencement Date:	1.10.84: s. 2
CurrentState:	All of Act in operation

Supreme Court Act 1986, No. 110/1986

Assent Date:	16.12.86
Commencement Date:	1.1.87: s. 2
CurrentState:	All of Act in operation

Land Acquisition Compensation Act 1986, No. 121/1986

Assent Date:	23.12.86
Commencement Date:	29.11.87: Government Gazette 25.11.87 p. 3224
CurrentState:	All of Act in operation

Planning and Environment Act 1987, No. 45/1987

Assent Date:	27.5.87
Commencement Date:	Pt 1, s. 204 on 27.5.87: s. 2(1); rest of Act (except Sch. items 118, 119) on 16.2.88: Government Gazette 10.2.88 p. 218; Sch. items 118, 119 were never proclaimed, repealed by No. 86/1989
CurrentState:	All of Act in operation

Land (Transaction Information) Act 1988, No. 8/1988

Assent Date:	27.4.88
Commencement Date:	Ss 5(2), 6(2), 7(2), 8(2), 9(2), 10(2) on 1.2.92: Government Gazette 29.1.92 p. 178; rest of Act on 4.3.92: Government Gazette 4.3.92 p. 519
CurrentState:	All of Act in operation

State Superannuation Act 1988, No. 50/1988

Assent Date:	24.5.88
Commencement Date:	S. 93(3) on 1.7.87: s. 2(1); s. 93(4) on 27.11.87: s. 2(2); Pt 1, Pt 6 Div. 2, s. 91 on 1.1.88: s. 2(3); rest of Act on 1.7.88: Government Gazette 1.6.88 p. 1487
CurrentState:	All of Act in operation

Local Government (Consequential Provisions) Act 1989, No. 12/1989

Assent Date:	9.5.89
Commencement Date:	S. 4(1)(Sch. 2 items 125.1–125.4, 125.8–125.18) on 1.11.89: Government Gazette 1.11.89 p. 2798
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

County Court (Amendment) Act 1989, No. 19/1989

Assent Date:	16.5.89
Commencement Date:	1.8.89: Government Gazette 26.7.89 p. 1858
CurrentState:	All of Act in operation

Valuation of Land (Amendment) Act 1989, No. 55/1989 (as amended by Nos 81/1989, 86/1989 (as amended by No. 48/1991), 78/1991)

Assent Date:	14.6.89
Commencement Date:	1.10.92: s. 2
CurrentState:	All of Act in operation

Magistrates' Court (Consequential Amendments) Act 1989, No. 57/1989

Assent Date:	14.6.89
Commencement Date:	S. 4(1)(a)–(e)(2) on 1.9.89: Government Gazette 30.8.89 p. 2210; rest of Act on 1.9.90: Government Gazette 25.7.90 p. 2217
CurrentState:	All of Act in operation

Water (Consequential Amendments) Act 1989, No. 81/1989

Assent Date:	5.12.89
Commencement Date:	1.11.90: Government Gazette 15.8.90 p. 2473
CurrentState:	All of Act in operation

Local Government (Rating) Act 1991, No. 78/1991 (as amended by No. 22/1992)

Assent Date:	3.12.91
Commencement Date:	Ss 19, 26 on 1.11.89: s. 2(1); s. 25 on 1.10.92: s. 2(2); s. 28(1) on 9.5.89: s. 2(3); s. 28(2) on 8.5.90: s. 2(4); rest of Act on 3.12.91: s. 2(5)
CurrentState:	All of Act in operation

Valuation of Land (Amendment) Act 1994, No. 91/1994

Assent Date:	6.12.94
Commencement Date:	Pt 1 (ss 1, 2), ss 5–9, 38, 39 on 6.12.94: s. 2(1); ss 3, 36, 37 on 1.1.95: s. 2(2); ss 4, 35 on 1.10.94: s. 2(3); Pt 3 (ss 10–34) on 23.1.95: Government Gazette 19.1.95 p. 121
CurrentState:	All of Act in operation

Crown Lands Acts (Amendment) Act 1994, No. 96/1994

Assent Date:	13.12.94
Commencement Date:	Pt 1 (ss 1, 2) on 13.12.94: s. 2(1); rest of Act (ss 3–59) on 26.1.95: Government Gazette 26.1.95 p. 163
CurrentState:	All of Act in operation

Heritage Act 1995, No. 93/1995

Assent Date:	5.12.95
Commencement Date:	S. 218(1) (Sch. 2 item 8) on 23.5.96: Government Gazette 23.5.96 p. 1248
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Valuation of Land (Further Amendment) Act 1995, No. 105/1995

Assent Date:	5.12.95
Commencement Date:	5.12.95: s. 2
CurrentState:	All of Act in operation

State Taxation (Omnibus Amendment) Act 1996, No. 10/1996

Assent Date:	25.6.96
Commencement Date:	S. 27 on 25.6.96: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Taxation Administration Act 1997, No. 40/1997

Assent Date:	3.6.97
Commencement Date:	S. 138(Sch. 2 items 16.1, 16.2) on 1.7.97: Government Gazette 12.6.97 p. 1330
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Valuation of Land (Amendment) Act 1998, No. 17/1998

Assent Date:	28.4.98
Commencement Date:	28.4.98
CurrentState:	All of Act in operation

Public Sector Reform (Miscellaneous Amendments) Act 1998, No. 46/1998 (as amended by No. 12/1999)

Assent Date:	26.5.98
Commencement Date:	S. 7(Sch. 1) on 1.7.98: s. 2(2)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Tribunals and Licensing Authorities (Miscellaneous Amendments) Act 1998, No. 52/1998 (as amended by No. 101/1998)

Assent Date:	2.6.98
Commencement Date:	Ss 308, 309 on 1.7.98: Government Gazette 18.6.98 p. 1512
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Conservation, Forests and Lands (Miscellaneous Amendments) Act 1998, No. 76/1998

Assent Date:	10.11.98
Commencement Date:	S. 16 on 15.12.98: s. 2(5)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Water Industry (Amendment) Act 2000, No. 66/2000

Assent Date:	8.11.00
Commencement Date:	S. 56 on 1.12.01: s. 2(4)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Duties Act 2000, No. 79/2000

Assent Date:	28.11.00
Commencement Date:	S. 285(Sch. 1 item 9) on 1.7.01: s. 2
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Land Tax (Amendment) Act 2004, No. 3/2004

Assent Date:	27.4.04
Commencement Date:	Ss 15–21 on 28.4.04: s. 2
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Monetary Units Act 2004, No. 10/2004

Assent Date:	11.5.04
Commencement Date:	S. 15(Sch. 1 item 33) on 1.7.04: 2(2)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts (Amendment) Act 2004, No. 71/2004

Assent Date:	19.10.04
Commencement Date:	Ss 42, 43 on 19.10.04: 2(3)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Public Administration Act 2004, No. 108/2004

Assent Date:	21.12.04
Commencement Date:	S. 117(1)(Sch. 3 item 213) on 5.4.05: Government Gazette 31.3.05 p. 602
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Statute Law Revision Act 2005, No. 10/2005

Assent Date:	27.4.05
Commencement Date:	S. 3(Sch. 1 item 23) on 28.4.05: s. 2
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Land Tax Act 2005, No. 88/2005

Assent Date:	29.11.05
Commencement Date:	S. 117(Sch. 2 item 10) on 1.1.06: s. 2
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Water (Resource Management) Act 2005, No. 99/2005

Assent Date:	7.12.05
Commencement Date:	S. 73 on 3.8.06: Special Gazette (No. 191) 2.8.06 p. 1
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Valuation of Land (Amendment) Act 2006, No. 22/2006

Assent Date:	9.5.06
Commencement Date:	Ss 8–18 on 1.7.06: s. 2(1); ss 4–7 on 1.7.07: s. 2(3)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006

Assent Date:	10.10.06
Commencement Date:	S. 20(2) on 1.1.06: s. 2(2); ss 19, 20(1), 21–23 on 11.10.06: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Water (Governance) Act 2006, No. 85/2006

Assent Date:	17.10.06
Commencement Date:	S. 172 on 21.12.06: Government Gazette 21.12.06 p. 2768
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Valuation of Land Amendment Act 2009, No. 94/2009

Assent Date:	15.12.09
Commencement Date:	Ss 3–30 on 1.5.10: s. 2(2)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Further Amendment Act 2011, No. 69/2011

Assent Date:	29.11.11
Commencement Date:	Ss 48–60 on 30.11.11: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Fire Services Property Levy Act 2012, No. 58/2012

Assent Date:	16.10.12
Commencement Date:	Ss 111–130 on 17.10.12: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Legislation Amendment Act 2014, No. 34/2014

Assent Date:	13.5.14
Commencement Date:	Ss 28–33 on 14.5.14: s. 2(1)
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Privacy and Data Protection Act 2014, No. 60/2014

Assent Date:	2.9.14
Commencement Date:	S. 140(Sch. 3 item 48) on 17.9.14: Special Gazette (No. 317) 16.9.14 p. 1
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Courts Legislation Miscellaneous Amendments Act 2014, No. 62/2014

Assent Date:	9.9.14
Commencement Date:	S. 60 on 10.9.14: s. 2(1); s. 22 on 10.11.14: Special Gazette (No. 364) 14.10.14 p. 1
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Further Amendment Act 2015, No. 67/2015

Assent Date:	1.12.15
Commencement Date:	S. 9 on 1.1.12: s. 2(2); s. 8 on 1.1.14: s. 2(3); ss 10, 11, 13, 15 on 2.12.15: s. 2(1); ss 12, 14 on 1.7.16: s. 2(5)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Further Amendment Act 2016, No. 66/2016

Assent Date:	15.11.16
Commencement Date:	Ss 26, 27 on 16.11.16: s. 2(1); s. 28 on 1.7.18: s. 2(4)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Heritage Act 2017, No. 7/2017

Assent Date:	15.3.17
Commencement Date:	S. 307 on 1.11.17: s. 2(2)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Land Legislation Amendment Act 2017, No. 42/2017

Assent Date:	19.9.17
Commencement Date:	Ss 69−71 on 20.9.17: s. 2
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Further Amendment Act 2017, No. 67/2017

Assent Date:	19.12.17
Commencement Date:	Ss 34–74 on 20.12.17: s. 2(4)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Oaths and Affirmations Act 2018, No. 6/2018

Assent Date:	27.2.18
Commencement Date:	S. 68(Sch. 2 item 130) on 1.3.19: s. 2(2)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Amendment Act 2019, No. 17/2019

Assent Date:	18.6.19
Commencement Date:	Ss 56–59 on 19.6.19: s. 2(1)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Further Amendment Act 2019, No. 46/2019

Assent Date:	19.11.19
Commencement Date:	S. 30 on 20.11.19: s. 2(1)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Amendment Act 2020, No. 47/2020

Assent Date:	15.12.20
Commencement Date:	Ss 66–69 on 16.12.20: s. 2
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Windfall Gains Tax and State Taxation and Other Acts Further Amendment Act 2021, No. 52/2021

Assent Date:	30.11.21
Commencement Date:	Ss 95–101 on 1.7.23: s. 2(3)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts Amendment Act 2023, No. 18/2023

Assent Date:	27.6.23
Commencement Date:	Ss 109, 110 on 1.7.23: s. 2(4)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Acts and Other Acts Amendment Act 2023, No. 38/2023

Assent Date:	12.12.23
Commencement Date:	S. 18 on 13.12.23: s. 2(1)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Commercial and Industrial Property Tax Reform Act 2024, No. 16/2024

Assent Date:	21.5.24
Commencement Date:	Ss 64−66 on 1.7.24: s. 2
CurrentState:	This information relates only to the provision/s amending the Valuation of Land Act 1960

State Taxation Further Amendment Act 2024, No. 50/2024

Assent Date:	3.12.24
Commencement Date:	Ss 56–93 on 4.12.24: s. 2(1); s. 94 on 1.1.25: s. 2(2)
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

Fire Services Property Amendment (Emergency Services and Volunteers Fund) Act 2025, No. 16/2025

Assent Date:	27.5.25
Commencement Date:	S. 22(5) on 1.7.25: s. 2
Current State:	This information relates only to the provision/s amending the Valuation of Land Act 1960

–––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––

3   Explanatory details

[1] Pt 2 Divs 1–3:

Pt 2 Div. 1 (Heading and s. 9) amended by No. 8649 s. 8, repealed by No. 91/1994 s. 3(1)(b).

Pt 2 Div. 2 (Heading and ss 10, 11) amended by Nos 9225 s. 3(b), 9427 s. 3(Sch. 2 item 15), 55/1989 s. 7(a)–(d), repealed by No. 91/1994 s. 3(1)(b).

Pt 2 Div. 3 (Heading and ss 12–13D) amended by Nos 8817 s. 2, 9225 s. 3(c)–(e), 110/1986 s. 140(2), 55/1989 s. 7(e)(f), 78/1991 s. 28(3)(b), repealed by No. 91/1994 s. 3(1)(b).