Valuation of Land (Amendment) Act 1984 (NSW)

VALUATION OF LAND (AMENDMENT) ACT, 1984, No. 120

JOtetD Malesi

i m m

ANNO TRICESIMO TERTIO

ELIZABETHiE U REGINA

Act No. 120, 1984.

An Act to amend the Valuation of Land Act. 1916. to enable the deduction of an allowance from the asses.sed annual value of land to which a publican’.s licence or hotelier's licence relates; and to validate certain allowances. [Assented to, 6th November, 1984.]

Vciliialion (>l Land { Amendnunn ) 19S4

BE it enacted by the Queen's Mcist Excellent Majesty. b\ and with the advice and con.sent of the Legislative Council and I.egislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:—

Short title.

1. This Act may be cited as the '■'Valuation of Land (Amendment) Act.

1984'’.

Amendment of Act No. 2. 1916.

2. The Valuation of Land Act. 1916. is amended by inserting after

.section 58a the following section: —

Allowances for hoteliers.

58aa. ( 1) In this section—

“as.sessment period" has the meaning a.scribeJ thereto in section 4

( 1 ) of the Liquor Act, 1982;

"base date", in relation to an assessed annual value, means the date as at which, pursuant to section 14a. the value is required to be determined:

"hotelier's licence" means a hotelier's licence issued under the Liquor

Act. 1982:

'licence fee" means-

la) in relation to a publican's licence--the fee payable under section 21 of the l.iquor Act. 1912. or lixed under section 2.2 of the l.iquor Act. 1912. in respect of the licence, including, where the fee so lixed has been reassessed under section 2.f of the L.iquor .Ael. 1912, the effect ol the reassessment: and

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(b) in ix'hitioii to a hotelier's licence—the tee payable under section (SO ( 1 ) ot the l.iqLior Act. Idh2, or tissessed under section H2 ( 2 ) t)t tire Lic|uor Act. 19X2. in respect of the licence, exeludine such part, if an), of the fee which IS payable or assessed in respect ol an approved amusement device within the meaning of scctu)n 4 ( 1 ) of (he Liquor Act. 19X2. but including, where the lee so payable or assessed lias been retissessed unrier section <X f ol the l.iquor Act. 19X2. the etlect of the reassess­ ment ,

"publican's licence" means a publican's licence granted or renewed

under the Ln.jUor Act. 1912.

"the relevant vlate" has the meaning ascribed thereto in section I4,v

( 7 ), '

(2) Except as provided bv subsection (b). w4ien an assessed

annual value of land (being ;in assessed annual value which is required to be determined as at a base date occurring before 1st .luly. I9X.L in resjvect of hind which, as ;it the base date, vvas land to which a publican's licence related) is determined and entered in the valuation roll, there shall be separately noted on the roll an allowance ei)ual to—

( a ) the licence lee last payable betvire the base d.ite in respect vif the gi'iinting or renewal, as the case may reqtiirc. ot the publican's lieenee; or

(b) 2t) per cent ol the assessed annual value,

vvliichever is the lesser,

(.7) When an assessed tinnual value of land (being an asses.sed annual value which is ret|uired to be determined as at a base date occurring before 1st Jtily. 19X.7. in respect of land which, as at the relevant date but not as at the base date, was land to which a publican's licence related) is determined and entered in (he vakuition roll, there shall be separately noted on the roll an allowance equal to—

(a ) the licence fee first payable after the base date in respect of the

granting of the publican's licence, or

( b ) 20 per cent of the tissessed annual vtilue.

whiehever is the lesser.

Vuluulion of Lcind ( Amendmeni) 1984

(4) Except as provided by subsection (7). when an assessed annual value of land (being an assessed annual value which is required to be determined as at a base date occurring on or after 1st July, 1983, in respect of land which, as at the base date, was land to which a hotelier's licence related) is determined and entered in the valuation roll, there shall be separately noted on the roll an allowance equal to—

( a ) where—

(i)   no assessment period applicable to that licence has pre­ ceded the base date— the licence fee assessed in relation to that licence under section 82 (2) of the Liquor Act. 1982. and payable in respect of a periird which includes the base date:

(ii)   the assessment period applicable to that licence which last preceded the base date was a pericxl of 12 months— the licence fee payable in respect of that assessment period; or

(iii)  the assessment period applicable to that licence which last preceded the base date was a period of 18 months —two-thirds of the licence fee payable in respect of that assessment pericxi; or

(b) 20 per cent of the assessed annual value,

whichever is the lesser.

(5) When an assessed annual value r>f land (being an asses.sed annual value which is required to be determined as at a ba.se date occur­ ring on or after 1st July, 1983. in respect of land which, as at the relevant date but not as at the base date, was land to which a hotelier's licence related) is determined and entered in the valuation roll, there shall be separately noted on the roll an allowance equal to—

(a) the licence fee payable in respect of the first assessment period applicable to that licence which succeeds the base date; or

(b) 20 per cent of the a.ssessed annual value,

whichever is the lesser.

(6) An allowance referred to in subsection (2) shall not be

a.scertained in respect of the a.s.se.s.sed annual value of land to which a publican's licence relates where the licence fee last payable before the base

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date lor that value w as pas able in respect of the renewal ol the licence and that licence tee comprised an anK)unt not exceeding $20 or the amount |ia)able in accordtmce w/ith the regulations made lor the purposes ol section 23 (3i of the Liquor Act, 1912.

(7) An allowance referred to in subsection (4i shall not be

ascertained in respect of the assessed annual \alue of land to which a

hotelier's licence relates w'here—-

(a) in the case of a hotelier's licence, being ti jniblican's licence which was deemed to be a hotelier's licence pursuant to Schedule 3 to the Liquor (Repeals and Savings) Act. 1982—no amount was paid or pavable by or on behalf of the licensee for liquor as rclerred to in section 80 (3) (a) of the l.iquor Act. 1982. during the assessment period applicable to the licence which last preceded the base date for that value; or

(b) in the case of any other hotelier's licence—

(i)   the assessment period applicable to the licence which last preceded the base date for that value was the second or a subsequent such assessment period; and

(li)  no amount was paid or payable by or on behalf of the licensee for liquor as referred to in section 80 (3) (a) of the Liquor Act. 1982. during that assess.nent period.

( 8 ) An allowance referred to in subsection (2 ), ( 3 ). ( 4 ) or t .'>) shall be shown on the notice of valuation or otherwise nrnilied b\ the Valuer-Cieneral to the owner of the land to which the allowance relates and objection may be made thereto under this Act.

(9) Notwithstanding anything contained in this or aii) other Act. a rating or taxing authority referred to in section 47 in levying rates i>r taxes on the assessed annual value shall levs rates or taxes, as the case may be. uiion the amount of that value after deducting therefrom the amount of any allowance referred to in subsection (2). (3). (4) or (5) and ascertained in respect of that value.

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Validation and transitional provisions.

(1) An allowance asccrtamccl b_\ the Valuer-Cjcncial betore the Jate of assent to this Act which w-ould, had the Valuation of Land Act, Lflb. as amended by this Act. been in force on the date on which the allowance was ascerttiincd. have been valid is hereh) validated.

3.

<2) Notice of an allowance to winch subsection ( 1 i applies shtill

be liiven. as soon as practicable after the vlate of assent to this Act, bv the Valuer-General to the owner of the land to which the allowance relates and objection may be made thereto under the Valuation of L.and .Vet. 1916, within such time as is stated in the notice.

(3) As soon as practicable after the date of assent to this Acl. the

Valuer-General shall (exceist in so far as the V'aluer-General has ascer tained an allowance to which subsection t 1 ) applies! ascertain an allow

ance (if any) under section of the Valuation of Land Act. 1916

as amended by this Act. in respect of each assessed annual value of lane to which a publican's licence or hotelier's licence related or relates and upon which a rate for the year commencing on 1st July. 1984, has been levied by the Meiropeiiitan Water Sewerage and Drainage Board o: the Hunter District Water Board.

(4) The Valuer-General shall furnish an allowance referred ;o m

subsection ( I ! or (3) to the .Metropolitan Water Sewerage and Drainage Board or the Hunter District Water Board, as the case may ret|tiire. and shall, in ticcordance w'ith section ,38aa (8) of the Valuation ol L-aiul Act. 1916, as amended by this Act. (except in so far as the Valuer-Cjeneral has done so under subsection ( 2) ) notify the owmer of the land to which the allow'ance relates of the allowance.

(5) Where the Valuer-General furnishes an alUnvance relerred to

in subsection ( I ) or (3 ) in relation to land to a Board referred to in sub­ section (4). the Board shall, as from the date upon which the rale for the year commencing on 1st July. 1984. was levied by the Board, be deemed, fur the purjiuse of the payment by or recovery from any ]K'rson of the rate, to have levied the rate upon the assessed annual value of the land after deducting therefrom the amount of the allowance, and the aniounl of the rate payable by a person m relation to the land shall be reduced accordingly

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(6) Nothing in this Act affects the validity of a rate IcMctl. hclorc

tlic date of assent to this Act. under the Metropolitan Water. Sewerage, and Drainage Act, 1924. or the Hunter District Water, Sewerage and Drainage Act. I9.1X. in respect of the yetir commencing on 1st .luiy,

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