Valuation of Land and Other Legislation Amendment Act 2010 (Qld)

Queensland Valuation of Land and Other Legislation Amendment Act 2010 Act No. 7 of 2010

Queensland Valuation of Land and Other Legislation Amendment Act 2010 Contents Part 1 1 Part 2 3 4 5 6 7 8 9 10 11 12 13 15 16 19 20 21 22 23 25 26 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amendment of Valuation of Land Act 1944 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amendment of s 2 (Definitions) . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Amendment of s 3 (Meaning of unimproved value) . . . . . . . . . . . 8 Amendment of s 4 (Meaning of improved value) . . . . . . . . . . . . . 10 Amendment of s 5 (Meaning of value of improvements) . . . . . . . 11 Amendment of s 6 (Meaning of improvements) . . . . . . . . . . . . . . 11 Amendment of s 7 (Meaning of owner) . . . . . . . . . . . . . . . . . . . . 12 Amendment of s 8 (Meaning of subdivide). . . . . . . . . . . . . . . . . . 12 Omission of s 9 (Housing chief executive as owner) . . . . . . . . . . 13 Omission of s 10 (References to valuer-general) . . . . . . . . . . . . . 13 Amendment of s 20 (Chief executive to fix date of valuations or alterations of valuations). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of s 23 (Chief executive may value stratum or volumetric lot) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Amendment of s 26 (Valuation of petroleum leases and GHG leases) ...................................... 15 Amendment of s 34 (Lands to be included in 1 valuation) . . . . . . 15 Amendment of s 35 (Separate valuation) . . . . . . . . . . . . . . . . . . . 15 Insertion of new pt 4, div 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Amendment of s 37 (Chief executive to make annual valuation) . 16 Amendment of s 40 (Particulars of annual valuation to be available for inspection) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Amendment of s 41A (Notice to owners about valuations). . . . . . 16 Replacement of ss 42 and 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

Valuation of Land and Other Legislation Amendment Act 2010 Contents Division 2 Objections and appeals 42 Objection to annual valuation . . . . . . . . . . . . . . . . . . . 16 42A What is a properly made objection . . . . . . . . . . . . . . . 17 42B Particular objections taken to be to valuations for different purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 42C Assessment of whether objection is properly made . . 20 43 Consideration of properly made objection . . . . . . . . . 21 43AA Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 27 Amendment of s 43A (Conference about objection to valuation) . 21 28 Amendment of s 43B (Chairperson of conference) . . . . . . . . . . . 22 29 Insertion of new ss 43BA–43BD. . . . . . . . . . . . . . . . . . . . . . . . . . 22 43BA When objector may give further information. . . . . . . . 22 43BB When objector must give further information . . . . . . . 23 43BC Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . 25 43BD How and when an objection can be amended . . . . . . 27 30 Amendment of s 43C (Effect on objection of change in valuation) 28 31 Amendment of s 44 (Late objection) . . . . . . . . . . . . . . . . . . . . . . 28 32 Replacement of s 45 (Appeal) . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 45 Appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 36 Amendment of s 50 (Notice of valuation (other than annual)) . . . 30 37 Replacement of s 52 (Objections to valuation). . . . . . . . . . . . . . . 30 52 Objection to valuation (other than annual) . . . . . . . . . 30 52AA What is a properly made objection . . . . . . . . . . . . . . . 31 52AB Assessment of whether objection is properly made . . 33 38 Amendment of s 52A (Late objections to valuation) . . . . . . . . . . . 34 39 Amendment of s 53 (Consideration of objections) . . . . . . . . . . . . 35 40 Insertion of new ss 53A–53D . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 53A When objector may give further information. . . . . . . . 36 53B When objector must give further information . . . . . . . 37 53C Lapsing of objection for noncompliance with information requirement . . . . . . . . . . . . . . . . . . . . . . . 39 53D How and when an objection can be amended . . . . . . 40 41 Amendment of s 54 (Notice to objector). . . . . . . . . . . . . . . . . . . . 41 54 Notice of decision . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 42 Replacement of s 55 (Appeal against the chief executive’s decision on an objection) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 Page 2 2010 Act No. 7

43 44 45 46 47 48 50 51 52 Part 3 53 54 Part 4 57 58 59 60 Valuation of Land and Other Legislation Amendment Act 2010 Contents 55 Appeal right . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 56 (How to start an appeal). . . . . . . . . . . . . . . . Amendment of s 57 (Late filing) . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 58 (Defect in notice of appeal—action of registrar) .................................. Insertion of new s 63A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63A Hearing of appeal . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 64 (Appeal to Land Appeal Court) . . . . . . . . . . Amendment of s 65 (Appeal to Court of Appeal) . . . . . . . . . . . . . Amendment of s 84 (Address for service) . . . . . . . . . . . . . . . . . . Amendment of s 96 (Evidence) . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new pt 9, div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Division 5 Transitional provisions for Valuation of Land and Other Legislation Amendment Act 2010 104 Definitions for div 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . 105 Application of sdiv 2 . . . . . . . . . . . . . . . . . . . . . . . . . . 106 Validation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 107 How ss 28 and 29A apply to the valuation . . . . . . . . . 108 Existing decided proceedings. . . . . . . . . . . . . . . . . . . 109 Undecided proceedings . . . . . . . . . . . . . . . . . . . . . . . 110 Petroleum leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Making and availability of new objection forms before commencement. . . . . . . . . . . . . . . . . . . . . . . . 113 Pre-amended Act applies for particular objections. . . 114 Outstanding appeals . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of Land Court Act 2000 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 33 (Land Court may make declarations) . . . . . . Amendment of WaterAct2000 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 74 (Applying for approval of land and water management plans) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Insertion of new s 74A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74A Documents that may make up land and water management plan. . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment of s 76 (Criteria for deciding application for approval of land and water management plan) . . . . . . . . . . . . . . 42 43 43 44 44 44 44 44 45 45 46 46 47 47 48 48 48 49 49 50 50 51 52 52 52 52 52 53 2010 Act No. 7 Page 3

Valuation of Land and Other Legislation Amendment Act 2010 Contents 61 Amendment of s 78 (Amending land and water management plans) ....................................... 62 Amendment of s 78A (Minor or stated amendments of land and water management plan). . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 Insertion of new s 78B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78B Amending particular land and water management plans ............................... 64 Amendment of s 82 (Deciding application to defer land and water management plan requirements) . . . . . . . . . . . . . . . . . . . . 65 Amendment of sch 4 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 53 54 54 54 54 55 Page 4 2010 Act No. 7

Queensland Valuation of Land and Other Legislation Amendment Act 2010 Act No. 7 of 2010 An Act to amend the Valuation of Land Act 1944, the Land Court Act 2000 and the Water Act 2000 for particular purposes [Assented to 12 March 2010]

Valuation of Land and Other Legislation Amendment Act 2010 Part 1 Preliminary [s 1] The Parliament of Queensland enacts— Part 1 Preliminary 1 Short title This Act may be cited as the Valuation of Land and Other Legislation Amendment Act 2010 . Part 2 Amendment of Valuation of Land Act 1944 3 Act amended This part amends the Valuation of Land Act 1944 . 4 Amendment of s 2 (Definitions) (1) Section 2, definition approved form — omit. (2) Section 2— insert — ‘ approved form means a form approved under section 97. bona fide sale — 1 A bona fide sale , for a provision about land, is a sale of the land on reasonable terms and conditions that a bona fide seller and buyer would require assuming— (a) a willing, but not anxious, buyer and seller; and Page 6 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 4] (b) a reasonable period within which to negotiate the sale; and (c) that the property was reasonably exposed to the market. 2 For paragraph 1, in considering whether terms and conditions are reasonable regard must be had to— (a) the nature and situation of the property; and (b) the state of the market for a property of the same type. bond rate means— (a) the interest calculated at the monthly yield rate published by the Reserve Bank of Australia in relation to government bonds for a 10-year period on borrowed funds that have not been repaid; or (b) if there is no monthly yield rate published as mentioned in paragraph (a)—the interest rate prescribed under a regulation. date of valuation means— (a) for a provision about an annual valuation—the date of valuation fixed under section 37; or (b) for a provision about a valuation other than an annual valuation (the subject valuation ) —the date of valuation fixed under section 37 for the annual valuation in effect for the subject valuation; or (c) for sections 3, 5 and 23—the date of valuation under paragraph (a) or (b) for the relevant valuation; or (d) for a provision about an objection—the date of valuation for the valuation the subject of the objection. GHG lease means a GHG injection and storage lease under the Greenhouse Gas Storage Act 2009 . infrastructure charges means the following— (a) infrastructure charges under the SustainablePlanningAct 2009 ; 2010 Act No. 7 Page 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 5] (b) another charge, however called, that is similar to charges mentioned in paragraph (a) imposed under another Act. infrastructure construction , for land, means constructing infrastructure, whether on or off the land, as developed or as approved or authorized to be developed under— (a) the Sustainable Planning Act 2009 ; or (b) another Act relating to the land or an improvement of the land. objector , for a provision about an objection, means the person who made the objection. objector’s land , for a provision about an objection, means the land the subject of the objection. properly made objection — (a) for part 4, see section 42A(1); or (b) for part 6, see section 52AA(1).’. 5 Amendment of s 3 (Meaning of unimproved value ) (1) Section 3(1)(a), from ‘offered’ to ‘require’— omit, insert — ‘negotiated as a bona fide sale’. (2) Section 3(1)(b)— omit, insert — ‘(b) in relation to improved land—the capital sum that the fee simple of the land might be expected to realise if negotiated as a bona fide sale, assuming the improvements did not exist.’. (3) Section 3(2) and (2A)— omit, insert — ‘(2) However, the unimproved value of improved land can not be less than the sum that would be obtained by deducting the Page 8 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 5] value of improvements from the improved value on the date of valuation. ‘(2A) The assumption mentioned in subsection (1)(b) is limited to the instant in time when the valuation is to be made on the date of valuation.’. (4) Section 3(2B)— insert — ‘(c) the making or use of an improvement to the land.’. (5) Section 3(2C), ‘subsection (1) or (2)’— omit, insert — ‘subsection (1)(b)’. (6) Section 3(4), after paragraph (b)— insert — ‘(c) there is no greater risk than that which applied to the actual use of the land in its actual condition, on the date of valuation, in realising the use of the land, or continuing the use of the land, for any purpose for which it was being used on the date of valuation;’. (7) Section 3— insert — ‘(5) To remove any doubt, it is declared that— (a) the benefit of a lease, agreement for lease or any other instrument of any type relating to land, or improvements on land that enhances the value of the land, as unimproved or improved must be included in its unimproved value; and (b) the following apply for assessing the unimproved value of land— (i) the bond rate must be adopted in analysing— (A) the added value of improvements on the land including any allowance to be made under this section or section 5; and 2010 Act No. 7 Page 9

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 6] (B) the added value of improvements involved in any comparable sale of improved land; (ii) no amount can be deducted for goodwill whether in analysing the improvements on the land, or any comparable sale of improved land, or otherwise; (iii) no deduction for any profit and risk allowance or development premium can be made for the realisation of the use of the land, or for continuing the use of the land, for any purpose for which it was being used on the date of valuation; (iv) if the land is improved and the assessment includes a comparison with sales of vacant or lightly improved land, or with sales for redevelopment, an amount representing the development premium inherent in the value of the land as improved must be added to the level of value established by the sales; (v) the benefit to the land of the payment of infrastructure charges or of infrastructure construction must be included; and (c) the term ‘unimproved value’ defined under this section has been given a special meaning that must be applied whether or not that definition accords with the ordinary meaning of that term.’. 6 Amendment of s 4 (Meaning of improved value ) Section 4, from ‘offered’— omit, insert — ‘negotiated as a bona fide sale. Example — If land has been improved by construction of commercial premises leased to tenants at market rentals, and the market value of the property as constructed and leased is assessed by capitalisation of the rental income— (a) the improved value of the land is at least the market value; and Page 10 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 7] (b) there is to be no deduction from market value for ‘goodwill’ as suggested in Lilac Pty Ltd v Department of Natural Resources and Water [2008] QLC 220 or Kent Street Pty Ltd & Ors v Department of Natural Resources and Mines [2008] QLAC 221. ’. 7 Amendment of s 5 (Meaning of value of improvements ) (1) Section 5(1), after ‘added value which the’— insert— ‘physical’. (2) Section 5(2)— omit, insert — ‘(2) However, the value of improvements can not be more than the total of the following— (a) the price payable for construction of the physical improvements reduced by a discount for their condition, age, physical and economic obsolescence or any other factor diminishing their value; (b) an allowance for holding costs over the time it would take to have had constructed improvements of a nature and efficiency equivalent to the existing improvements. ‘(3) In assessing the value of improvements the price payable for the construction of the physical improvements must be calculated based on the level of construction costs current on the date of valuation and no allowance can be made for any additional costs by way of escalation. ‘(4) In this section— holding costs means rates, land tax and the interest cost at the bond rate of applying funds for the construction of physical improvements and holding the land during the construction period for the improvements.’. 8 Amendment of s 6 (Meaning of improvements ) Section 6— 2010 Act No. 7 Page 11

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 9] insert— ‘(5) In this section— invisible , for improvements, means physical improvements to land that may not be readily apparent because they merge with the land and lose their character or identity. Examples — drainage, reclamation and filling’. 9 Amendment of s 7 (Meaning of owner ) (1) Section 7(2)(d), ‘mining lease’— omit, insert — ‘GHG lease, mining lease or petroleum lease’. (2) Section 7(2)(f) and (g)— renumber as section 7(2)(g) and (h). (3) Section 7(2)— insert — ‘(f) a lessee of land held from a local government that holds the land under a lease from the State; and’. (4) Section 7— insert — ‘(5) The chief executive of the department in which the HousingAct 2003 is administered is the owner of land leased by that chief executive under that Act.’. 10 Amendment of s 8 (Meaning of subdivide ) Section 8(3)— insert— ‘(d) the lease is from a local government that holds the land under a lease from the State.’. Page 12 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 11] 11 Omission of s 9 (Housing chief executive as owner) Section 9— omit. 12 Omission of s 10 (References to valuer-general) Section 10— omit. 13 Amendment of s 20 (Chief executive to fix date of valuations or alterations of valuations) Section 20, heading, after ‘date of’— insert— ‘ effect of ’. 15 Amendment of s 23 (Chief executive may value stratum or volumetric lot) (1) Section 23(2), from ‘offered’ to ‘require’— omit, insert— ‘negotiated as a bona fide sale’. (2) Section 23(2A)— omit, insert — ‘(2A) The assumption mentioned in subsection (2)(a) is limited to the instant in time when the valuation is to be made on the date of valuation.’. (3) Section 23(2B)— insert — ‘(c) the making or use of an improvement to the stratum or volumetric lot.’. (4) Section 23(3), after paragraph (b)— insert — 2010 Act No. 7 Page 13

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 15] ‘(c) there is no greater risk than that which applied to the actual use of the stratum or volumetric lot in its actual condition, on the date of valuation, in realising the use of the lot, or continuing the use of the lot, for any purpose for which it was being used on the date of valuation;’. (5) Section 23— insert — ‘(4A) To remove any doubt, it is declared that— (a) the benefit of a lease, agreement for lease or any other instrument of any type relating to a stratum or volumetric lot, or improvements on a stratum or volumetric lot, that enhances the value of the lot as unimproved or improved must be included in its unimproved value; and (b) the following apply for assessing the unimproved value of a stratum or volumetric lot— (i) the bond rate must be adopted in analysing— (A) the added value of improvements on or in the lot including any allowance to be made under this section or section 5; and (B) the added value of improvements involved in any comparable sale; (ii) no amount can be deducted for goodwill whether in analysing the improvements on or in the lot, or any comparable sale, or otherwise; (iii) no deduction for any profit and risk allowance or development premium can be made for the realisation of the use of the stratum or volumetric lot, or for continuing the use of the lot, for any purpose for which it was being used on the date of valuation; (iv) if the lot is improved and the assessment includes a comparison with sales of vacant or lightly improved lots, or with sales for redevelopment, an Page 14 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 16] amount representing the development premium inherent in the value of the lot as improved must be added to the level of value established by the sales; (v) the benefit to the lot of the payment of infrastructure charges or of infrastructure construction must be included; and (c) the meaning of the term ‘unimproved value’, as affected under this section for a stratum or volumetric lot, has been given a special meaning that must be applied whether or not that definition accords with the ordinary meaning of that term.’. 16 Amendment of s 26 (Valuation of petroleum leases and GHG leases) Section 26(2), definition GHG lease— omit . 19 Amendment of s 34 (Lands to be included in 1 valuation) Section 34(2A)— insert — ‘(c) a lease from a local government that holds the land under a lease from the State.’. 20 Amendment of s 35 (Separate valuation) Section 35(1A)— insert — ‘(c) a lease from a local government that holds the land under a lease from the State.’. 21 Insertion of new pt 4, div 1 hdg After part 4 heading— insert — 2010 Act No. 7 Page 15

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 22] ‘Division 1 Making annual valuations’. 22 Amendment of s 37 (Chief executive to make annual valuation) Section 37(1), after ‘land in an area’— insert— ‘and fix a date of valuation for each annual valuation’. 23 Amendment of s 40 (Particulars of annual valuation to be available for inspection) Section 40(1), ‘such places as’— omit, insert — ‘the places and in the form’ 25 Amendment of s 41A (Notice to owners about valuations) Section 41A(2)(b)— omit, insert — ‘(b) state the date of valuation and the date of issue of the notice; and’. 26 Replacement of ss 42 and 43 Sections 42 and 43— omit, insert — ‘Division 2 Objections and appeals ‘42 Objection to annual valuation ‘(1) An owner who is dissatisfied with an annual valuation of the owner’s land may object to the valuation. ‘(2) An owner of land may object to the valuation of the land for rental or land tax purposes if— Page 16 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (a) the owner has not previously objected under subsection (1); or (b) the owner has objected under subsection (1) and the valuation differs from the valuation the subject of the objection. ‘(3) Despite subsections (1) and (2), an objection under either subsection may be made only if— (a) it is given to the chief executive within 45 days after the date of issue of the relevant notice of valuation under section 41A(1); and (b) it is a properly made objection. ‘(4) Subsection (3)(a) is subject to section 44. ‘(5) Subsection (3)(b) is subject to section 42C. ‘(6) To remove any doubt, it is declared that the owner can not make an objection to the annual valuation other than as provided for under this section. ‘42A What is a properly made objection ‘(1) A properly made objection is an objection that complies with all of the following requirements— (a) the objection must be— (i) in the approved form; and (ii) signed by the objector or, if it is signed by an agent for the objector, accompanied by the objector’s written consent to the objection; (b) the objection must state all of the following— (i) the objector’s address for service for any notices concerning the objection; (ii) information that identifies the objector’s land, including, for example, the property identification number, real property description or property address shown on the notice about the valuation under section 41A; 2010 Act No. 7 Page 17

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (iii) the amount the objector seeks for the valuation; (iv) the grounds of objection to the valuation, with particulars of the facts and circumstances relied upon for each of the grounds; (v) any other matter prescribed under a regulation; (c) if a ground of objection to the valuation concerns the comparability of the sale of any other land, the ground must state full details of— (i) the sale; and (ii) the reasons why the objector contends the sale is relevant to the valuation of the objector’s land; and (iii) the basis of comparison between the objector’s land and the land the subject of the sale; (d) if a ground of objection to the valuation concerns the value of improvements of the objector’s land, the ground must state all of the following— (i) any market value of the objector’s land as improved recorded in the objector’s books of account current on the date of valuation; (ii) the improved value of the objector’s land contended for by the objector; (iii) the amount of the replacement cost of the improvements contended for by the objector; (iv) the insurance replacement cost of any improvements recorded in any of the objector’s books of account current on the date of valuation; (v) the value of the improvements contended for by the objector; (e) the objection must be accompanied by— (i) the information the objector seeks to rely on to establish the grounds of the objection; and Page 18 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (ii) any of the following in the possession or control of the objector relating to the value of the objector’s land or the value of improvements— (A) valuation reports; (B) depreciation schedules; (C) assessments of insurance replacement cost of improvements; and (iii) any other information prescribed under a regulation; (f) the objection must be accompanied by the fee prescribed under a regulation. Note — If a correction notice under section 42C is not complied with, the objection is taken under that section not to be a properly made objection. ‘(2) The approved form must state— (a) the matters the chief executive considers appropriate about the objection process under this part, including, for example, about objections that are not properly made objections; and (b) that the chief executive can not decide an objection that is not a properly made objection. ‘(3) In this section— information includes expert opinion evidence. Example — an expert opinion concerning any of the matters mentioned in subsection (1)(c) ‘42B Particular objections taken to be to valuations for different purposes ‘(1) This section applies if the chief executive has made a valuation of the same amount for— (a) an annual valuation; and 2010 Act No. 7 Page 19

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 26] (b) a valuation for either rental or land tax purposes. ‘(2) An objection to a valuation mentioned in subsection (1)(a) or (b) is taken to be an objection to both valuations. ‘42C Assessment of whether objection is properly made ‘(1) The chief executive must consider an objection made under section 42 and assess whether or not it is a properly made objection. ‘(2) If the decision is that the objection is not a properly made objection, the chief executive must give the objector a notice (a correction notice ) stating all of the following— (a) the date the chief executive issued the correction notice; (b) that the objection is not a properly made objection; (c) why the objection is not a properly made objection; (d) that the objector must, within 14 days after the day the notice was issued, amend the objection so that it is a properly made objection; (e) that if the objection is not amended within the 14 days so that it is a properly made objection— (i) under subsection (4), the objection will be taken not to be a properly made objection; and (ii) section 43(2) will prohibit the chief executive from deciding the objection; and (iii) section 45(2)(c) will prohibit any appeal to the Land Court about the valuation of the objector’s land. ‘(3) Subsections (4) to (6) apply if the objector does not, within the 14 days, amend the objection so that it is a properly made objection. ‘(4) The objection is taken not to be a properly made objection. ‘(5) The chief executive must, within 28 days, give the objector written notice that— Page 20 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 27] (a) under this section the objection is taken not to be a properly made objection; and (b) section 43(2) prohibits the chief executive from deciding the objection. ‘(6) A failure to comply with subsection (5) does not limit or otherwise affect subsection (4). ‘43 Consideration of properly made objection ‘(1) The chief executive must consider and decide each objection under section 42. ‘(2) However, the chief executive can not decide an objection that is not a properly made objection. Note — For other circumstances in which an objection must not be considered, see sections 43BC and 43C. ‘(3) The decision must be to— (a) allow the objection on the terms and to the extent the chief executive considers appropriate; or (b) disallow the objection; or (c) disallow the objection and change the amount of the valuation. ‘43AA Notice of decision ‘(1) The chief executive must, as soon as practicable after making a decision under section 43, give the objector written notice of the decision and the reasons for it. ‘(2) The notice must state the date it was issued.’. 27 Amendment of s 43A (Conference about objection to valuation) (1) Section 43A(1), ‘owner’— omit, insert— 2010 Act No. 7 Page 21

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 28] ‘objector’. (2) Section 43A(3), after ‘section 45’— insert — ‘or in an application for review under the Judicial Review Act1991 , section 20 of a decision by the chief executive’ (3) Section 43A(3), ‘owner’— omit, insert — ‘appellant’. 28 Amendment of s 43B (Chairperson of conference) Section 43B(4)(a), ‘owner’— omit, insert— ‘objector’. 29 Insertion of new ss 43BA–43BD After section 43B— insert— ‘43BA When objector may give further information ‘(1) If a conference is held under section 43A, the objector may, within 14 days after the conference ends, give the chief executive further written information that— (a) supports the grounds in the objection; or (b) raises a new ground of objection or relates to another matter raised at the conference. ‘(2) Whether or not a conference under section 43A has been held, the chief executive may invite an objector under section 42 to give the chief executive further written information (the invited information )— (a) that supports the grounds in the objection; or Page 22 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] (b) to clarify grounds in the objection or any thing stated in the objection. ‘(3) The invitation must— (a) be by written notice to the objector’s address for service stated in the objection; and (b) state the date the chief executive issued the invitation. ‘(4) The invited information may be given only within the following period (the required period )— (a) generally—the period that ends 14 days after the date the chief executive issued the invitation (the usual period ); (b) if, within the 14 days, the chief executive and the objector agree in writing to a later period that ends no more than 14 days after the usual period ends—the later period. ‘(5) Further information given under this section is not without prejudice. Notes — 1 The giving, under this section or section 43BB or 43BC, of further information does not, of itself, change the objection. For how and when an objection can be amended, see section 43BD. 2 Particular amendments relating to the giving of the further information can only be made when the further information is given—see section 43BD(4). 3 In any subsequent appeal against the decision on the objection, only grounds in the objection before the chief executive when the decision was made may be relied on—see section 45(6). ‘43BB When objector must give further information ‘(1) This section applies if— (a) the chief executive considers further information, other than information the subject of legal professional privilege— 2010 Act No. 7 Page 23

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] (i) is likely to be in the objector’s custody, possession or power; and (ii) will likely be relevant to the deciding of an objection made under section 42; and Examples of possible further information — any of the following about the objector’s land or other land— • a valuation report (improved or unimproved) • a town planning report • a record of discussions with purchasers, vendors or agents • information about a stated type of cost associated with the development (b) the valuation objected against is more than the following amount— (i) if any amount of more than $2m has been prescribed under a regulation—the prescribed amount; (ii) if no amount has been prescribed—$2m. ‘(2) This section applies— (a) whether or not— (i) a conference under section 43A has been held; or (ii) the information is the subject of an invitation under section 43BA(2); and (b) whether the information is a document or other information; and (c) even if the information came into existence for a purpose unrelated to the objection. Examples of purposes unrelated to the objection — • the obtaining of finance • compliance with a requirement under the Corporations Act ‘(3) The chief executive may give the objector a written notice (an information requirement ) requiring the objector to give the Page 24 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] chief executive in writing all of the information within the following period (the required period )— (a) generally—the period that ends 28 days after the date the chief executive issued the information requirement (the usual period ); (b) if, within the 28 days, the chief executive and the objector agree in writing to a later period that ends no more than 14 days after the usual period ends—the later period. ‘(4) The information requirement must— (a) state the date the chief executive issued the information requirement; and (b) describe the information required to be given. Example of a description of information — for a comparative sale mentioned in the objection, a detailed breakdown of the components of the sale, including, if applicable, any demolition costs and details of quantity and costs of site filling ‘(5) For subsection (4)(b), the description is sufficient if it is by reference to the information’s nature or type. ‘43BC Lapsing of objection for noncompliance with information requirement ‘(1) This section applies if the chief executive considers an objector has not, within the required period under section 43BB, complied with all or part of an information requirement under that section. ‘(2) The chief executive may give the objector a notice (a lapsing notice ) stating— (a) the information (the outstanding information ) the chief executive considers the objector must give the chief executive to comply with the information requirement; and 2010 Act No. 7 Page 25

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] (b) that if the objector does not give the chief executive the outstanding information in writing within 14 days after the day the lapsing notice was issued— (i) the objection will lapse; and (ii) the chief executive will not be required to consider or further consider the objection. ‘(3) If the objector has not, within the 14 days, given the chief executive the outstanding information in writing— (a) the objection lapses; and (b) the chief executive is not required to consider or further consider the objection. ‘(4) However— (a) subsection (3) does not apply if— (i) the outstanding information would, at common law, be privileged from production in a proceeding; or (ii) within the 14 days the objector gives the chief executive a statutory declaration declaring that the outstanding information is not in the objector’s custody, possession or power; and (b) if, within the 14 days, the decision to make the information requirement or the decision to give the lapsing notice is stayed by a court, subsection (3) does not apply until the time, if any, decided by that court. ‘(5) For subsection (4)(a)(ii), the statutory declaration must be sworn by— (a) if the objector is an individual—the objector; or (b) if the objector is a corporation—an individual with knowledge of the matter who is lawfully authorised to swear the declaration for the objector. Page 26 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 29] ‘43BD How and when an objection can be amended ‘(1) An objection can not be amended other than as provided for under this section. ‘(2) If, under section 42C, a correction notice is given for an objection, the objection may, within the period provided for under that section, be amended so that it is a properly made objection. Note — If the objection is not so amended, under section 42C it is taken to not be a properly made objection. ‘(3) An objection may be amended to change— (a) information that identifies the objector’s land; or (b) the objector’s address for service for any notices concerning the objection; or (c) the amount of the valuation sought; or (d) the grounds stated in the objection, or the facts and circumstances that are the basis for the grounds, if the change is to— (i) withdraw a ground or the facts or circumstances; or (ii) reflect an additional matter raised in further information given under section 43BA to 43BC; or (e) the information stated in the objection that the objector seeks to rely on to include further information given under section 43BA to 43BC. ‘(4) However, an objection can not be amended if— (a) the objection as amended would not be a properly made objection; or (b) the amendment is sought to be made— (i) for an amendment mentioned in subsection (3)(a), (b), (c) or (d)(i)—after the objection has been decided, whether or not notice of the decision has been given to the objector; or 2010 Act No. 7 Page 27

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 30] (ii) for an amendment mentioned in subsection (3)(d)(ii) or (e)—other than when the further information is given. ‘(5) An amendment to an objection permitted under this section can only be made by signed notice to the chief executive. ‘(6) If an objector purports to amend an objection other than under this section, the chief executive must disregard the purported amendment when deciding the objection.’. 30 Amendment of s 43C (Effect on objection of change in valuation) (1) Section 43C(1)(c), ‘owner’— omit, insert — ‘objector’. (2) Section 43C(2), ‘required’ omit, insert — ‘authorised’. 31 Amendment of s 44 (Late objection) (1) Section 44(1)(b), from ‘posts’ to ‘writing’— omit, insert — ‘makes an objection’. (2) Section 44(1)(c)— renumber as section 44(1)(d) . (3) Section 44(1)— insert — ‘(c) the objection is a properly made objection; and’. (4) Section 44(2), from ‘through’ to ‘person’— omit, insert — Page 28 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 32] ‘because of the person’s mental or physical incapacity, an extreme circumstance or an extraordinary emergency’. 32 Replacement of s 45 (Appeal) Section 45— omit, insert — ‘45 Appeal ‘(1) An objector who has objected under section 42 against a valuation may, if dissatisfied with the decision of the chief executive on the objection, appeal to the Land Court against the decision. ‘(2) However, an objector can not appeal if— (a) the amount of the valuation sought in the objection was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than that amount; or (b) the amount of the valuation sought in the objection was more than the valuation and the decision was to change the valuation to that amount; or (c) the objection is not a properly made objection; or (d) the chief executive has not made a decision under section 43 on the objection. ‘(3) An appeal may be started only by filing a notice of appeal in the Land Court registry. ‘(4) However, other than under section 57, an appeal can not be filed after 42 days after the date of issue stated in the chief executive’s decision on the objection. ‘(5) The notice of appeal must state— (a) the grounds of appeal; and (b) the amount the appellant seeks for the valuation. ‘(6) The stated grounds of appeal can only include grounds included in the objection. 2010 Act No. 7 Page 29

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 36] Note — For when the grounds in an objection may be amended, see section 43BD. ‘(7) The appellant must serve a copy of the notice of appeal on the chief executive within 7 days after the filing of the notice of appeal. ‘(8) Sections 57 to 68 and section 70 apply, with necessary changes, to an appeal under this section as if the appeal were an appeal under part 6A.’. 36 Amendment of s 50 (Notice of valuation (other than annual)) Section 50(1), from ‘such notice shall’— omit, insert — ‘the notice must state all of the following— (a) the date of valuation and the date of issue of the notice; (b) that the owner may object to the valuation within 45 days after the date of issue of the notice; (c) the way in which an objection may be made.’. 37 Replacement of s 52 (Objections to valuation) Section 52— omit, insert — ‘52 Objection to valuation (other than annual) ‘(1) An owner who is dissatisfied with a valuation, other than an annual valuation, of the owner’s land may object to the valuation. ‘(2) However, the objection may be made only if— (a) it is given to the chief executive within 45 days after the date of issue of the relevant notice of valuation under section 50(1); and (b) it is a properly made objection. Page 30 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] ‘(3) Subsection (2)(a) is subject to section 52A. ‘(4) Subsection (2)(b) is subject to section 52AB. ‘(5) To remove any doubt, it is declared that the owner can not make an objection to the valuation other than as provided for under this section. ‘52AA What is a properly made objection ‘(1) A properly made objection is an objection that complies with all of the following requirements— (a) the objection must be— (i) in the approved form; and (ii) signed by the objector or, if it is signed by an agent for the objector, accompanied by the objector’s written consent to the objection; (b) the objection must state all of the following— (i) the objector’s address for service for any notices concerning the objection; (ii) information that identifies the objector’s land, including, for example, the property identification number, real property description or property address shown on the notice of valuation under section 50; (iii) the amount the objector seeks for the valuation; (iv) the grounds of objection to the valuation, with particulars of the facts and circumstances relied upon for each of the grounds; (v) any other matter prescribed under a regulation; (c) if a ground of objection to the valuation concerns the comparability of the sale of any other land, the ground must state full details of— (i) the sale; and 2010 Act No. 7 Page 31

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] Page 32 (ii) the reasons why the objector contends the sale is relevant to the valuation of the objector’s land; and (iii) the basis of comparison between the objector’s land and the land the subject of the sale; (d) if a ground of objection to the valuation concerns the value of improvements of the objector’s land, the ground must state all of the following— (i) any market value of the objector’s land as improved recorded in the objector’s books of account current on the date of valuation; (ii) the improved value of the objector’s land contended for by the objector; (iii) the amount of the replacement cost of the improvements contended for by the objector; (iv) the insurance replacement cost of any improvements recorded in any of the objector’s books of account current on the date of valuation; (v) the value of the improvements contended for by the objector; (e) the objection must be accompanied by— (i) the information the objector seeks to rely on to establish the grounds of the objection; and (ii) any of the following in the possession or control of the objector relating to the value of the objector’s land or the value of improvements— (A) valuation reports; (B) depreciation schedules; (C) assessments of insurance replacement cost of improvements; and (iii) any other information prescribed under a regulation; (f) the objection must be accompanied by the fee prescribed under a regulation. 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 37] Note — If a correction notice under section 52AB is not complied with, the objection is taken under that section not to be a properly made objection. ‘(2) The approved form must state— (a) the matters the chief executive considers appropriate about the objection process under this part, including, for example, about objections that are not properly made objections; and (b) that the chief executive can not decide an objection that is not a properly made objection. ‘(3) In this section— information includes expert opinion evidence. Example — an expert opinion concerning any of the matters mentioned in subsection (1)(c) ‘52AB Assessment of whether objection is properly made ‘(1) The chief executive must consider an objection made under section 52 and assess whether or not it is a properly made objection. ‘(2) If the decision is that the objection is not a properly made objection, the chief executive must give the objector a notice (a correction notice ) stating all of the following— (a) the date the chief executive issued the correction notice; (b) that the objection is not a properly made objection; (c) why the objection is not a properly made objection; (d) that the objector must, within 14 days after the day the notice was issued, amend the objection so that it is a properly made objection; (e) that if the objection is not amended within the 14 days so that it is a properly made objection— 2010 Act No. 7 Page 33

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 38] (i) under subsection (4), the objection will be taken not to be a properly made objection; and (ii) section 53(2) will prohibit the chief executive from deciding the objection; and (iii) section 55(2)(c) will prohibit any appeal to the Land Court about the valuation of the objector’s land. ‘(3) Subsections (4) to (6) apply if the objector does not, within the 14 days, amend the objection so that it is a properly made objection. ‘(4) The objection is taken not to be a properly made objection. ‘(5) The chief executive must, within 28 days, give the objector written notice that— (a) under this section the objection is taken not to be a properly made objection; and (b) section 53(2) prohibits the chief executive from deciding the objection. ‘(6) A failure to comply with subsection (5) does not limit or otherwise affect subsection (4).’. 38 Amendment of s 52A (Late objections to valuation) (1) Section 52A(1)(b), from ‘posts’ to ‘writing’— omit, insert — ‘makes an objection’. (2) Section 52A(1)(c)— renumber as section 52A(1)(d) . (3) Section 52A(1)— insert — ‘(c) the objection is a properly made objection; and’. (4) Section 52A(2), from ‘through’ to ‘person’— omit, insert — Page 34 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 39] ‘because of the person’s mental or physical incapacity, an extreme circumstance or an extraordinary emergency’. 39 Amendment of s 53 (Consideration of objections) (1) Section 53(2) to (9)— renumber as section 53(4) to (11). (2) Section 53, before subsection (4), as renumbered— omit, insert — ‘53 Consideration of properly made objection ‘(1) The chief executive must consider and decide each objection under section 52. ‘(2) However, the chief executive can not decide an objection that is not a properly made objection. Note — For other circumstances in which an objection must not be considered, see sections 53C and 54(5). ‘(3) The decision must be to— (a) allow the objection on the terms and to the extent the chief executive considers appropriate; or (b) disallow the objection; or (c) disallow the objection and change the amount of the valuation.’. (3) Section 53(4), (7), (9) and (11)(a), as renumbered, ‘owner’— omit, insert — ‘objector’. (4) Section 53(6), as renumbered, after ‘sections 55 to 68’— insert — ‘or in an application for review under the Judicial Review Act1991 , section 20 of a decision by the chief executive’. (5) Section 53(6), as renumbered, ‘owner’— 2010 Act No. 7 Page 35

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] omit, insert — ‘appellant’. (6) Section 53(8), as renumbered, ‘owners’— omit, insert — ‘objectors’. 40 Insertion of new ss 53A–53D After section 53— insert— ‘53A When objector may give further information ‘(1) If a conference is held under section 53, the objector may, within 14 days after the conference ends, give the chief executive further written information that— (a) supports the grounds in the objection; or (b) raises a new ground of objection or relates to another matter raised at the conference. ‘(2) Whether or not a conference under section 53 has been held, the chief executive may invite an objector under section 52 to give the chief executive further written information (the invited information )— (a) that supports the grounds in the objection; or (b) to clarify grounds in the objection or any thing stated in the objection. ‘(3) The invitation must— (a) be by written notice to the objector’s address for service stated in the objection; and (b) state the date the chief executive issued the invitation. ‘(4) The invited information may be given only within the following period (the required period )— Page 36 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] (a) generally—the period that ends 14 days after the date the chief executive issued the invitation (the usual period ); (b) if, within the 14 days, the chief executive and the objector agree in writing to a later period that ends no more than 14 days after the usual period ends—the later period. ‘(5) Further information given under this section is not without prejudice. Notes — 1 The giving, under this section, section 53B or 53C, of further information does not, of itself, change the objection. For how and when an objection can be amended, see section 53D. 2 Particular amendments relating to the giving of the further information can only be made when the further information is given—see section 53D(4). 3 In any subsequent appeal against the decision on the objection, only grounds in the objection before the chief executive when the decision was made may be relied on—see section 56(3). ‘53B When objector must give further information ‘(1) This section applies if— (a) the chief executive considers further information, other than information the subject of legal professional privilege— (i) is likely to be in the objector’s custody, possession or power; and (ii) will likely be relevant to the deciding of an objection made under section 52; and Examples of possible further information — any of the following about the objector’s land or other land— • a valuation report (improved or unimproved) • a town planning report • a record of discussions with purchasers, vendors or agents 2010 Act No. 7 Page 37

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] • information about a stated type of cost associated with the development (b) the valuation objected against is more than the following amount— (i) if any amount of more than $2m has been prescribed under a regulation—the prescribed amount; (ii) if no amount has been prescribed—$2m. ‘(2) This section applies— (a) whether or not— (i) a conference under section 53 has been held; or (ii) the information is the subject of an invitation under section 53A(2); and (b) whether the information is a document or other information; and (c) even if the information came into existence for a purpose unrelated to the objection. Examples of purposes unrelated to the objection — • the obtaining of finance • compliance with a requirement under the Corporations Act ‘(3) The chief executive may give the objector a written notice (an information requirement ) requiring the objector to give the chief executive in writing all of the information within the following period (the required period )— (a) generally—the period that ends 28 days after the date the chief executive issued the information requirement (the usual period ); (b) if, within the 28 days, the chief executive and the objector agree in writing to a later period that ends no more than 14 days after the usual period ends—the later period. ‘(4) The information requirement must— Page 38 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] (a) state the date the chief executive issued the information requirement; and (b) describe the information required to be given. Example of a description of information — for a comparative sale mentioned in the objection, a detailed breakdown of the components of the sale, including, if applicable, any demolition costs and details of quantity and costs of site filling ‘(5) For subsection (4)(b), the description is sufficient if it is by reference to the information’s nature or type. ‘53C Lapsing of objection for noncompliance with information requirement ‘(1) This section applies if the chief executive considers an objector has not, within the required period under section 53B, complied with all or part of an information requirement under that section. ‘(2) The chief executive may give the objector a notice (a lapsing notice ) stating— (a) the information (the outstanding information ) the chief executive considers the objector must give the chief executive to comply with the information requirement; and (b) that if the objector does not give the chief executive the outstanding information in writing within 14 days after the day the lapsing notice was issued— (i) the objection will lapse; and (ii) the chief executive will not be required to consider or further consider the objection. ‘(3) If the objector has not, within the 14 days, given the chief executive the outstanding information in writing— (a) the objection lapses; and (b) the chief executive is not required to consider or further consider the objection. 2010 Act No. 7 Page 39

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 40] ‘(4) However— (a) subsection (3) does not apply if— (i) the outstanding information would, at common law, be privileged from production in a proceeding; or (ii) within the 14 days the objector gives the chief executive a statutory declaration declaring that the outstanding information is not in the objector’s custody, possession or power; and (b) if, within the 14 days, the decision to make the information requirement or the decision to give the lapsing notice is stayed by a court, subsection (3) does not apply until the time, if any, decided by that court. ‘(5) For subsection (4)(a)(ii), the statutory declaration must be sworn by— (a) if the objector is an individual—the objector; or (b) if the objector is a corporation—an individual with knowledge of the matter who is lawfully authorised to swear the declaration for the objector. ‘53D How and when an objection can be amended ‘(1) An objection can not be amended other than as provided for under this section. ‘(2) If, under section 52AB, a correction notice is given for an objection, the objection may, within the period provided for under that section, be amended so that it is a properly made objection. Note — If the objection is not so amended, under section 52AB it is taken to not be a properly made objection. ‘(3) An objection may be amended to change— (a) information that identifies the objector’s land; or Page 40 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 41] (b) the objector’s address for service for any notices concerning the objection; or (c) the amount of the valuation sought; or (d) the grounds stated in the objection, or the facts and circumstances that are the basis for the grounds, if the change is to— (i) withdraw a ground, or the facts or circumstances; or (ii) reflect an additional matter raised in further information given under section 53A to 53C; or (e) the information stated in the objection that the objector seeks to rely on to include further information given under section 53A to 53C. ‘(4) However, an objection can not be amended if— (a) the objection as amended would not be a properly made objection; or (b) the amendment is sought to be made— (i) for an amendment mentioned in subsection (3)(a), (b), (c) or (d)(i)—after the objection has been decided, whether or not notice of the decision has been given to the objector; or (ii) for an amendment mentioned in subsection (3)(d)(ii) or (e)—other than when the further information is given. ‘(5) An amendment to an objection permitted under this section can only be made by signed notice to the chief executive. ‘(6) If an objector purports to amend an objection other than under this section, the chief executive must disregard the purported amendment when deciding the objection.’. 41 Amendment of s 54 (Notice to objector) (1) Section 54(1A) to (3)— renumber as section 54(3) to (6). 2010 Act No. 7 Page 41

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 42] (2) Section 54, before subsection (3) as renumbered— omit, insert — ‘54 Notice of decision ‘(1) The chief executive must, as soon as practicable after making a decision under section 53, give the objector written notice of the decision and the reasons for it. ‘(2) The notice must state the date it was issued.’. (3) Section 54(5)(c), as renumbered, ‘owner’— omit, insert— ‘objector’. (4) Section 54(5), as renumbered, ‘required’ omit, insert — ‘authorised’. (5) Section 54(6), as renumbered, ‘subsection (2)’— omit, insert — ‘subsection (5)’. 42 Replacement of s 55 (Appeal against the chief executive’s decision on an objection) Section 55— omit, insert — ‘55 Appeal right ‘(1) An objector who has objected under section 52 against a valuation may, if dissatisfied with the decision of the chief executive on the objection, appeal to the Land Court against the decision. ‘(2) However, an objector can not appeal if— (a) the amount of the valuation sought in the objection was less than the valuation and the decision was to change the valuation to an amount that is equal to or less than that amount; or Page 42 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 43] (b) the amount of the valuation sought in the objection was more than the valuation and the decision was to change the valuation to that amount; or (c) the objection is not a properly made objection; or (d) the chief executive has not made a decision under section 53 on the objection. ‘(3) Also, other than under section 57, an appeal can not be filed after 42 days after the date of issue stated in the chief executive’s decision on the objection.’. 43 Amendment of s 56 (How to start an appeal) (1) Section 56(2) and (3)— omit, insert — ‘(2) The notice of appeal must state— (a) the grounds of appeal; and (b) the amount the appellant seeks for the valuation. ‘(3) The stated grounds of appeal can only include grounds included in the objection. Note — For when the grounds in an objection may be amended, see section 53D. ’. 44 Amendment of s 57 (Late filing) (1) Section 57(1), ‘section 55(2)’— omit, insert — ‘section 55(3)’. (2) Section 57, ‘owner’— omit, insert — ‘appellant’. 2010 Act No. 7 Page 43

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 45] 45 Amendment of s 58 (Defect in notice of appeal—action of registrar) Section 58(5), ‘owner’— omit, insert — ‘appellant’. 46 Insertion of new s 63A After section 63— insert — ‘63A Hearing of appeal ‘(1) This section applies for the hearing of an appeal under section 55. ‘(2) The hearing must be limited to the grounds stated in the notice of appeal. ‘(3) The burden of proving all or any of the grounds is on the appellant. ‘(4) Subject to subsection (3), the appeal must be by way of rehearing. Note — See also section 96(13) (Evidence).’. 47 Amendment of s 64 (Appeal to Land Appeal Court) Section 64(1), ‘owner’— omit, insert — ‘objector’. 48 Amendment of s 65 (Appeal to Court of Appeal) Section 65, ‘owner’— omit, insert — ‘objector’. Page 44 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 50] 50 Amendment of s 84 (Address for service) Section 84— insert— ‘(2) However, the address for service stated in an objection is the objector’s address for service for any notice concerning the objection (an objection-related notice ). ‘(3) The chief executive is taken to have given the objector an objection-related notice by giving it to the objector at the address for service. Note — See also the ActsInterpretationAct1954 , sections 39 (Service of documents) and 39A (Meaning of service by post etc.). ‘(4) Subsections (2) and (3) apply despite any actual change of the objector’s address, even though the chief executive is aware, or might by enquiry become aware, of the change. ‘(5) To remove any doubt, it is declared that the chief executive may give the objector an objection-related notice in another way as permitted under the ActsInterpretationAct1954 , section 39.’. 51 Amendment of s 96 (Evidence) Section 96— insert — ‘(13) For an appeal relating to an objection under this Act— (a) a certificate by the chief executive stating the amount of the value of improvements concerning the objector’s land is— (i) for section 3, sufficient evidence of the value of the improvements; and (ii) sufficient evidence of that value in the absence of any other evidence enabling the Land Court to conclude another amount should be decided to be the value; and 2010 Act No. 7 Page 45

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] (b) a certificate by the chief executive stating the amount of the improved value of the objector’s land is— (i) for section 3, sufficient evidence of the amount of the improved value; and (ii) sufficient evidence of that amount in the absence of any other evidence enabling the Land Court to conclude another amount should be decided; and (c) a document received by the chief executive from the appellant during the course of the objection, certified to have been so received, is evidence of the contents of the document and any opinions contained in the document.’. 52 Insertion of new pt 9, div 5 Part 9— insert— ‘Division 5 Transitional provisions for Valuation of Land and Other Legislation Amendment Act 2010 ‘Subdivision 1 Preliminary ‘104 Definitions for div 5 ‘In this division— amending Act means the Valuation of Land and Other Legislation Amendment Act 2010. commencement means the date of assent of the amending Act . former , for a provision mentioned in this division, means the provision to which the reference relates is a provision of the pre-amended Act, as affected by any relevant definitions under the pre-amended Act. new , for a provision mentioned in this division, means the provision to which the reference relates is a provision of the Page 46 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] post-amended Act, as affected by any relevant definitions under the post-amended Act. post-amended Act means this Act as in force from the commencement. pre-amended Act means this Act as in force before the commencement. ‘Subdivision 2 Validation of particular valuations ‘105 Application of sdiv 2 ‘(1) This subdivision applies to a valuation issued or made and in effect at any time on or from 30 June 2002 but before the commencement. ‘(2) However, this subdivision does not apply if an appeal under this Act against the valuation was started but not finally decided before the commencement. ‘106 Validation ‘(1) The valuation is taken to be, and to have always been, validly made under this Act for— (a) generally—the amount stated in the valuation; or (b) if an objection against the valuation was made under this Act before the commencement and the valuation was not appealed against—the amount of the valuation decided on the objection; or (c) if an appeal against the valuation was finally decided before the commencement—the amount of the valuation decided on the appeal. ‘(2) Subsection (1)(b) applies whether the decision is made before or after the commencement. ‘(3) This section is subject to section 107. 2010 Act No. 7 Page 47

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] ‘107 How ss 28 and 29A apply to the valuation ‘(1) Section 106 does not prevent the application of sections 28 and 29A, as in force from time to time, to the valuation in circumstances of error or omission, change of circumstances or adverse natural causes. ‘(2) New sections 3 to 6 and 23 apply for the application of sections 28 and 29A to the valuation. ‘(3) To remove any doubt, it is declared that— (a) section 28(1)(g) does not apply to the valuation; and (b) sections 28 and 29A do not apply to the valuation merely because of the operation of former sections 3 to 6 and 23 before the commencement; and (c) the chief executive can not re-issue, re-make or amend the valuation to increase its amount merely because of the operation of new sections 3 to 6 and 23. ‘Subdivision 3 Proceedings ‘108 Existing decided proceedings ‘Former sections 3 to 6 and 23 continue to apply for the purpose of a proceeding decided before the commencement. ‘109 Undecided proceedings ‘(1) Former sections 3 to 6 and 23 continue to apply for the deciding, on or before 30 June 2010, of a proceeding started before the commencement. ‘(2) New sections 3 to 6 and 23 apply for the deciding— (a) of a proceeding started before the commencement and decided after 30 June 2010; and Page 48 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] Example — New sections 3 to 6 and 23 apply for an appeal from a proceeding mentioned in subsection (1) if the appeal started before the commencement but is not decided on or before 30 June 2010. (b) of any proceeding started after the commencement. ‘(3) For this section, a proceeding that is an appeal starts when the notice of appeal is filed. ‘Subdivision 4 General provisions for post-amended Act ‘110 Petroleum leases ‘To remove any doubt, it is declared that, for the pre-amended Act, the holder or a lawful occupier of a petroleum lease has always been an owner of the land the subject of the lease. ‘111 Making and availability of new objection forms before commencement ‘(1) This section applies if before the commencement the chief executive purports to approve and make available the first approved form for an objection under new sections 42 and 52. ‘(2) The approval of the form and the making of its availability are taken to have been validly made or done on the commencement. ‘(3) Making the form available before the commencement as mentioned in subsection (1) includes publishing it on the department’s website without notifying it in the gazette. ‘(4) Subsections (2) and (3)— (a) apply despite the StatutoryInstrumentsAct1992 , section 58 ( section 58 ); and (b) do not prevent a notice under section 58 about the form from being gazetted after the commencement. 2010 Act No. 7 Page 49

Valuation of Land and Other Legislation Amendment Act 2010 Part 2 Amendment of Valuation of Land Act 1944 [s 52] ‘(5) A gazettal mentioned in subsection (4)(b) does not change the approval of the form on the commencement. ‘112 References to date of valuation ‘(1) For an annual valuation that takes effect on 30 June 2010, the date of valuation is taken to be 1 October 2009. ‘(2) For another valuation issued or made after the commencement, its date of valuation is the date stated in the relevant notice about the valuation under new section 50. ‘113 Pre-amended Act applies for particular objections ‘(1) This section applies to a valuation the notice for which is issued before— (a) a day prescribed under a regulation; or (b) if no day is prescribed under a regulation before the first 2010 valuation—the day the notice for the first 2010 valuation is issued. ‘(2) Despite the post-amended Act, the pre-amended Act applies for making the objection and any appeal relating to the objection. ‘(3) In this section— first 2010 valuation means the first valuation under the post-amended Act to take effect on 30 June 2010 for which a notice is given. notice , for a valuation, means the notice about the valuation required under former section 41A or 50 or new section 41A or 50. ‘114 Outstanding appeals ‘(1) Despite the post-amended Act, former sections 45, 55 and 56 continue to apply for an appeal against a decision on an Page 50 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 3 Amendment of Land Court Act 2000 [s 53] objection if the objection was made before the commencement. ‘(2) New section 63A does not apply for the appeal. ‘Subdivision 5 General sunsetting of amendments under amending Act ‘115 Sunsetting ‘(1) This section applies despite the post-amended Act. ‘(2) The amendments to this Act under the amending Act, other than sections 105 and 106, do not apply for valuations that take effect on or from 30 June 2011. ‘(3) The pre-amended Act applies to valuations that take effect on or from 30 June 2011. Editor’s note — For the text of the pre-amended Act, see reprint 7E of this Act. ‘(4) Subsection (3) is subject to section 116. ‘116 Undecided objections and appeals ‘(1) If an objection or appeal under the post-amended Act has not been decided on or before 30 June 2011, the objection or appeal must continue to be decided under the post-amended Act. ‘(2) This section is subject to section 113.’. Part 3 Amendment of Land Court Act 2000 53 Act amended This part amends the Land Court Act 2000 . 2010 Act No. 7 Page 51

Valuation of Land and Other Legislation Amendment Act 2010 Part 4 Amendment of Water Act 2000 [s 54] 54 Amendment of s 33 (Land Court may make declarations) Section 33— insert— ‘(6) Despite subsection (1), a proceeding can not be brought in the Land Court for a declaration about whether or not a document that purports to be an objection under the Valuation of LandAct 1944 is a properly made objection under that Act.’. Part 4 Amendment of Water Act 2000 57 Act amended This part amends the Water Act 2000 . 58 Amendment of s 74 (Applying for approval of land and water management plans) Section 74— insert— ‘(7) Subsection (2) does not apply to— (a) an application mentioned in subsection (5); or (b) a proposed land and water management plan, or part of a proposed plan, comprising an accredited ERMP.’. 59 Insertion of new s 74A After section 74— insert— ‘74A Documents that may make up land and water management plan ‘(1) A land and water management plan may— (a) consist of any number of documents; and Page 52 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 4 Amendment of Water Act 2000 [s 60] (b) incorporate the provisions of other documents into the plan. Example for paragraph (b) — A proposed land and water management plan might incorporate provisions of an accredited ERMP about mitigating the risk of land degradation caused by water use. ‘(2) The documents mentioned in subsection (1) may be documents prepared for another purpose. ‘(3) The plan need not be called a land and water management plan.’. 60 Amendment of s 76 (Criteria for deciding application for approval of land and water management plan) Section 76(2)— omit, insert— ‘(2) Subsection (1)(a) does not apply to— (a) an application for approval of a farm management system as a land and water management plan; or (b) a proposed land and water management plan, or part of a proposed plan, comprising an accredited ERMP.’. 61 Amendment of s 78 (Amending land and water management plans) (1) Section 78, heading, after ‘plans’— insert— ‘ — general ’. (2) Section 78— insert— ‘(3) Subsection (1) is subject to section 78B.’. 2010 Act No. 7 Page 53

Valuation of Land and Other Legislation Amendment Act 2010 Part 4 Amendment of Water Act 2000 [s 62] 62 Amendment of s 78A (Minor or stated amendments of land and water management plan) Section 78A— insert— ‘(2) Subsection (1) is subject to section 78B.’. 63 Insertion of new s 78B Chapter 2, part 3, division 3, subdivision 5— insert— ‘78B Amending particular land and water management plans ‘(1) This section applies to a land and water management plan, or a part of a plan, comprising an accredited ERMP. ‘(2) The plan or part comprising the accredited ERMP can not be amended under section 78 or 78A. ‘(3) If the accredited ERMP is amended under the EnvironmentalProtectionAct1994 , the amendment is taken to be an amendment of the land and water management plan for this Act. ‘(4) In this section— accredited ERMP includes a part of an accredited ERMP.’. 64 Amendment of s 82 (Deciding application to defer land and water management plan requirements) (1) Section 82(1), from ‘defer’ to ‘year’— omit, insert— ‘defer, or further defer, the requirement under section 73(5) for a stated period (the deferral period ) of not more than 2 years’. (2) Section 82(3)— omit. Page 54 2010 Act No. 7

Valuation of Land and Other Legislation Amendment Act 2010 Part 4 Amendment of Water Act 2000 [s 65] (3) Section 82(4) and (5)— renumber as section 82(3) and (4). (4) Section 82(6)— omit, insert— ‘(5) The deferral of the requirement under section 73(5) has effect from— (a) for a further deferral approved before the end of a previous deferral period—the day after the previous deferral period ends; or (b) otherwise—the day the chief executive gives the applicant the information notice about the decision.’. 65 Amendment of sch 4 (Dictionary) Schedule 4— insert— ‘ accredited ERMP means an accredited ERMP under the Environmental Protection Act 1994 .’. © State of Queensland 2010 2010 Act No. 7 Page 55