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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
State Taxation Acts (Further Miscellaneous
Amendments) Act 2000
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 2
PART 2--FIRST HOME OWNER GRANT ACT 2000 3
3. New Zealand citizens eligible 3
4. Eligibility criterion 4--prior relevant interests in property 3
PART 3--LAND TAX ACT 1958 5
5. Pro rata exemption for charitable purposes 5
PART 4--PAY-ROLL TAX ACT 1971 6
6. Exemption for apprentices 6
PART 5--STAMPS ACT 1958 7
7. Private unit trust schemes 7
8. Motor vehicle duty 7
PART 6--TAXATION ADMINISTRATION ACT 1997 9
9. Payment of tax assessed 9
10. Refunds of tax 9
11. New section 115 substituted 10
115. Refund of amount 10
12. Consequential amendment of section 116 11
13. Electronic service 11
14. New section 125A inserted 11
125A. When is service effective? 11
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541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000
Clause Page
15. Supreme Court--limitation of jurisdiction 12
16. Transitional provisions 12
ENDNOTES 15
ii
541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000
PARLIAMENT OF VICTORIA
Initiated in Assembly 1 November 2000
A BILL
to make further miscellaneous amendments to the First Home Owner
Grant Act 2000, the Land Tax Act 1958, the Pay-roll Tax Act
1971, the Stamps Act 1958 and the Taxation Administration Act
1997 and for other purposes.
State Taxation Acts (Further
Miscellaneous Amendments) Act 2000
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to make further
miscellaneous amendments to the First Home
5 Owner Grant Act 2000, the Land Tax Act 1958,
1
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 2
Act No.
the Pay-roll Tax Act 1971, the Stamps Act 1958
and the Taxation Administration Act 1997.
2. Commencement
(1) This Act (except section 3) comes into operation
5 on the day on which it receives the Royal Assent.
(2) Section 3 is deemed to have come into operation
on 1 July 2000.
_______________
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 3
Act No.
PART 2--FIRST HOME OWNER GRANT ACT 2000
See:
3. New Zealand citizens eligible Act No.
5/2000
In section 3 of the First Home Owner Grant Act and
2000, for the definition of "permanent resident" amending
Act No.
5 substitute-- 42/2000.
LawToday:
' "permanent resident" means-- www.dms.
dpc.vic.
(a) the holder of a permanent visa within gov.au
the meaning of section 30(1) of the
Migration Act 1958 of the
10 Commonwealth; or
(b) a New Zealand citizen who is the
holder of a special category visa within
the meaning of section 32 of that Act;'.
4. Eligibility criterion 4--prior relevant interests in
15 property
(1) In section 10 of the First Home Owner Grant
Act 2000, sub-section (3) is repealed.
(2) After section 11(2) of the First Home Owner
Grant Act 2000 insert--
20 "(3) An applicant is ineligible if the applicant or
the applicant's spouse has, on or after 1 July
2000 and before the date on which the
application is made, held an interest in
property (other than property to which the
25 application relates) used at any time on or
after 1 July 2000 as the residence of the
applicant or the applicant's spouse, being--
(a) a relevant interest in residential
property in Victoria; or
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 4
Act No.
(b) an interest in residential property in
another State or a Territory that is a
relevant interest under the
corresponding law of that State or
5 Territory.".
_______________
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 5
Act No.
PART 3--LAND TAX ACT 1958
See:
5. Pro rata exemption for charitable purposes Act No.
6289
(1) In the Land Tax Act 1958-- Reprint No. 10
as at
(a) in section 8(2), for "Tax on land referred to 14 October
5 in section 9(1)(c) or (d) which is subject to 1999.
LawToday:
tax because of the operation of sub-section www.dms.
(2) of section 9" substitute "Tax on land dpc.vic.
gov.au
referred to in section 9(1)(c) that is subject to
tax because of section 9(2) and tax on land
10 owned by a charitable institution that is not
exempt from tax under section 9(1)(d)
(whether because of section 9(2AAA) or
otherwise)";
(b) in section 9(2)--
15 (i) for "paragraphs (b), (c), (d), (e)"
substitute "paragraphs (b), (c), (e)";
(ii) omit "or (d)" where twice occurring.
(2) After section 9(2A) of the Land Tax Act 1958
insert--
20 "(2AAA) If the Commissioner is satisfied that part
only of land is used by a charitable
institution exclusively for charitable
purposes--
(a) land tax is assessable on the remaining
25 part of the land, unless an exemption
(other than sub-section (1)(d)) applies
to the remaining part; and
(b) section 3A applies, if necessary, for
that purpose.".
30 _______________
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 6
Act No.
PART 4--PAY-ROLL TAX ACT 1971
See: 6. Exemption for apprentices
Act No.
8154
In section 10(1)(k) of the Pay-roll Tax Act 1971
Reprint No. 7
for "exempted by the Minister from the
as at
1 September
5 application of this Act" substitute "declared by
1999
the Minister to be an apprentice or scheme, or
and
amending
class of apprentices or schemes, to which an
Act Nos
exemption under this section applies.".
6/2000 and
42/2000.
LawToday:
www.dms.
dpc.vic.
gov.au
_______________
10
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 7
Act No.
PART 5--STAMPS ACT 1958
See:
7. Private unit trust schemes Act No.
6375
In section 75N of the Stamps Act 1958-- Reprint No. 16
as at
(a) in sub-section (1), for the definition of 3 July 2000.
5 "private unit trust scheme" substitute-- LawToday:
www.dms.
dpc.vic.
' "private unit trust scheme" means a unit
gov.au
trust scheme that is not a public unit
trust scheme1;';
(b) sub-section (2) is repealed.
10 8. Motor vehicle duty
In section 137AK of the Stamps Act 1958, for
sub-sections (4) and (5) substitute--
"(4) If a registered used car dealer does not
comply with this section, the registered used
15 car dealer is liable to a penalty of--
(a) an amount equal to the amount referred
to in sub-section (1)(b) and interest on
that amount at the rate of 20% per
annum from the day on which the
20 payment under that sub-section was
required; or
(b) $25--
whichever is the greater.
(5) The penalty imposed by sub-section (4) is in
25 addition to the dealer's liability for any
amount under sub-section (1)(b) and for any
penalty payable under section 17(3).
(6) The Comptroller, in such circumstances as
the Comptroller considers appropriate, may
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s. 8
Act No.
remit the penalty imposed by sub-section (4)
by any amount.".
_______________
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 9
Act No.
PART 6--TAXATION ADMINISTRATION ACT 1997
See:
9. Payment of tax assessed Act No.
40/1997
After section 14(2) of the Taxation Reprint No. 1
Administration Act 1997 insert-- as at
25 March
5 "(3) An amount of tax assessed in a notice of 1999
and
assessment is payable on or before the day amending
specified by the Commissioner in the notice Act Nos
34/1999,
of assessment.". 47/1999 and
53/1999.
LawToday:
www.dms.
dpc.vic.
gov.au
10. Refunds of tax
10 (1) After section 18(4) of the Taxation
Administration Act 1997 insert--
"(5) For the avoidance of doubt, it is declared that
an amount by which tax is overpaid is taken
to be tax for the purposes of this Part.".
15 (2) After section 96(1) of the Taxation
Administration Act 1997 insert--
"(1A) A reference in sub-section (1)(d) to a
decision does not include a refusal by the
Commissioner to refund tax paid or
20 purportedly paid by the taxpayer.
(1B) For the avoidance of doubt, it is declared that
an amount by which tax is overpaid is taken
to be tax for the purposes of sub-section
(1A).".
25 (3) In section 114(1) of the Taxation Administration
Act 1997, for "Within" substitute "Subject to
section 115, within".
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 11
Act No.
11. New section 115 substituted
For section 115 of the Taxation Administration
Act 1997 substitute--
'115. Refund of amount
5 (1) If--
(a) a taxpayer's objection to an assessment
is allowed in whole or in part; or
(b) a taxpayer's review or appeal in respect
of an assessment is upheld--
10 the Commissioner must refund any amount
paid under the assessment that is in excess of
a requirement for payment under the relevant
taxation law.
(2) If--
15 (a) a taxpayer's objection to a decision
other than an assessment is allowed in
whole or in part; or
(b) a taxpayer's review or appeal in respect
of a decision other than an assessment
20 is upheld--
the Commissioner must refund any amount
paid in the relevant period in excess of a
requirement for payment under the relevant
taxation law.
25 (3) In sub-section (2), the "relevant period" is
the period of 3 years immediately preceding
the earlier of--
(a) the date of the decision;
(b) if the decision was made in response to
30 a written request from the taxpayer that
included a description of the facts and
circumstances on which the request was
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State Taxation Acts (Further Miscellaneous Amendments) Act
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s. 12
Act No.
based--the date of the request for the
decision.'.
12. Consequential amendment of section 116
In section 116(a) of the Taxation Administration
5 Act 1997, after "overpaid" insert "that is
refunded".
13. Electronic service
In section 125(1)(d) of the Taxation
Administration Act 1997, after "facsimile"
10 insert "or other electronic".
14. New section 125A inserted
After section 125 of the Taxation
Administration Act 1997 insert--
"125A. When is service effective?
15 (1) For the purposes of a taxation law, a
document must be taken, unless the contrary
is proved, to have been served on or given to
a person by the Commissioner--
(a) in the case of delivery in person--at the
20 time the document is delivered;
(b) in the case of posting--2 business days
after the day on which the document
was posted;
(c) in the case of a facsimile or other
25 electronic transmission--at the time the
facsimile or transmission is received.
(2) If a facsimile or other electronic transmission
is received after 4.00 p.m. on any day, it
must be taken to have been received on the
30 next business day.".
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State Taxation Acts (Further Miscellaneous Amendments) Act
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s. 15
Act No.
15. Supreme Court--limitation of jurisdiction
At the end of section 135 of the Taxation
Administration Act 1997 insert--
"(2) It is the intention of clause 13(8), (9) and
5 (10) in Schedule 1 to alter or vary section 85
of the Constitution Act 1975.".
16. Transitional provisions
In Schedule 1 to the Taxation Administration
Act 1997, after clause 13(4) insert--
10 '(5) Section 96(1A), as inserted by section 10(2) of the
State Taxation Acts (Further Miscellaneous
Amendments) Act 2000, extends to any refusal by
the Commissioner to refund tax paid or purportedly
paid by a taxpayer that was made by the
15 Commissioner before the commencement of that
section 10(2).
(6) For the purposes of sub-clause (5) and section
96(1A), a failure by the Commissioner to refund tax
within the period of 3 months after the application for
20 refund is lodged with the Commissioner is taken to be
a refusal to refund the tax.
(7) Section 115, as substituted by section 11 of the State
Taxation Acts (Further Miscellaneous
Amendments) Act 2000, extends to--
25 (a) any assessment or decision made; and
(b) any objection allowed, or review or appeal
upheld--
before the commencement of that section 11.
(8) If--
30 (a) a taxpayer applied before 15 October 1993 for
a refund of an amount paid or purportedly paid
under a taxation law; and
(b) the Commissioner refused or failed to refund
the amount; and
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s. 16
Act No.
(c) the taxpayer did not commence proceedings in
any court for the refund or recovery of the
amount before 14 November 2000--
the taxpayer or any other person is not entitled, on or
5 after 14 November 2000, to commence proceedings
in any court for the refund or recovery of the amount
or any part of it.
(9) If--
(a) a taxpayer applied before 15 October 1993 for
10 a refund of an amount paid or purportedly paid
under a taxation law; and
(b) the Commissioner refused to refund the
amount; and
(c) the taxpayer lodged an objection to the refusal
15 of the Commissioner to refund the amount; and
(d) the objection had not been determined by the
Commissioner before 14 November 2000--
the Commissioner is not entitled to determine the
objection on or after 14 November 2000 and the
20 taxpayer or any other person is not entitled, on or
after 14 November 2000, to take any further action in
respect of the objection or commence proceedings in
any court for the refund or recovery of the amount or
any part of it.
25 (10) If a person commenced proceedings on or after
14 November 2000 but before the day on which the
State Taxation Acts (Further Miscellaneous
Amendments) Act 2000 received the Royal Assent
("the commencement day"), being proceedings that
30 the person would not have been entitled to commence
because of sub-clause (8) or (9) had those sub-clauses
been in operation at the time, the court must, as soon
as practicable after the commencement day, dismiss
those proceedings.
35 (11) Nothing in sub-clause (5), (6), (7), (8), (9) or (10)
affects the rights of the parties in the proceedings in
the Supreme Court between--
(a) Drake Personnel Limited (ARBN 007 504 609)
and Others and the Commissioner of State
40 Revenue of the State of Victoria (No. 5418 of
1994);
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
s. 16
Act No.
(b) Select Appointments Pty Ltd
(ACN 003 840 546) and the Commissioner
of State Revenue of the State of Victoria
(No. 5930 of 1998);
5 (c) MediHealth 2000 Pty Ltd (ACN 061 789 786)
and the Commissioner of Pay-roll Tax for the
State of Victoria (No. 5911 of 1997).'.
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State Taxation Acts (Further Miscellaneous Amendments) Act
2000
Endnotes
Act No.
ENDNOTES
1
S. 7: "Public unit trust scheme" is defined in section 3.
By Authority. Government Printer for the State of Victoria.
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541131B.I1-15/11/2000 BILL LA CIRCULATION 15/11/2000
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