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PARLIAMENT OF VICTORIA
State Taxation Legislation (Miscellaneous
Amendments) Act 2006
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 3
PART 2--DUTIES ACT 2000 4
3. New section 36 substituted and sections 36A, 36B and 36C
inserted 4
36. Property passing to beneficiaries of fixed trusts 4
36A. Property passing to beneficiaries of discretionary trusts 6
36B. Property passing to unitholders in unit trust schemes 10
36C. Effect of certain mortgages on trust exemptions 12
4. New section 41A inserted 14
41A. Property passing to beneficiaries of superannuation
funds 14
5. New section 44 substituted 15
44. Breakdown of marriage and domestic relationships 15
6. New section 45A inserted 19
45A. Health centres and services 19
7. Transitional provision 21
PART 3--LAND TAX ACT 2005 22
8. Definitions 22
9. New section 19 substituted and section 20 repealed 22
19. Taxable value of land 22
10. New section 21A inserted 23
21A. Objection to land tax valuation does not affect previous
assessments 23
11. Taxable value of transmission easements 23
12. Amendment of Division heading 24
13. New section 74A inserted 24
74A. Health centres and services 24
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551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
Clause Page
PART 4--PAY-ROLL TAX ACT 1971 26
14. Exemption for health centres and services 26
PART 5--PUBLIC AUTHORITIES (DIVIDENDS) ACT 1983 29
15. Further public authority 29
PART 6--TAXATION ADMINISTRATION ACT 1997 30
16. New section 14A inserted 30
14A. Notice of certain joint assessments 30
17. Objections to valuations used for land tax 31
18. Recovery of land tax pending valuation objection, review or
appeal 31
PART 7--VALUATION OF LAND ACT 1960 33
19. Valuation of transmission easements 33
20. Objection to valuations 34
21. Objection to valuation used for land tax 35
22. New section 21A inserted 35
21A. Commissioner to be notified of certain objections 35
23. New section 33 inserted 36
33. Transitional provision--State Taxation Legislation
(Miscellaneous Amendments) Act 2006 36
ENDNOTES 37
ii
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
PARLIAMENT OF VICTORIA
A BILL
to make miscellaneous amendments to the Duties Act 2000, the Land
Tax Act 2005, the Pay-roll Tax Act 1971, the Public Authorities
(Dividends) Act 1983, the Taxation Administration Act 1997 and
the Valuation of Land Act 1960 and for other purposes.
State Taxation Legislation
(Miscellaneous Amendments) Act 2006
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is--
(a) to amend the Duties Act 2000--
1
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 1--Preliminary
s. 1
(i) to clarify and modify exemptions
relating to trusts and relationship
breakdowns;
(ii) to exempt certain health centres and
health services;
5
(b) to amend the Land Tax Act 2005--
(i) to bring forward the use of valuations
and remove indexation of valuations;
(ii) to exempt certain health centres and
health services;
10
(c) to amend the Pay-roll Tax Act 1971 to
exempt certain health centres and health
services;
(d) to amend the Public Authorities
(Dividends) Act 1983 to include the
15
Melbourne Convention and Exhibition Trust
as a public authority under that Act;
(e) to amend the Taxation Administration Act
1997--
(i) to clarify assessment procedures in
20
relation to land tax and the congestion
levy;
(ii) to clarify objection procedures and
rights in relation to land tax;
(f) to amend the Valuation of Land Act
25
1960--
(i) to clarify the valuation procedure for
transmission easements;
(ii) to provide new objection rights for
certain land tax valuations.
30
2
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 1--Preliminary
s. 2
2. Commencement
(1) This Act, except Part 4 and sections 6, 12, 13,
17(1) and 20(2), comes into operation on the day
after the day on which it receives the Royal
Assent.
5
(2) Sections 17(1) and 20(2) are deemed to have
come into operation on 1 January 2006.
(3) Sections 6, 12 and 13 and Part 4 are deemed to
have come into operation on 1 July 2006.
__________________
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551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
See: PART 2--DUTIES ACT 2000
Act No.
79/2000.
3. New section 36 substituted and sections 36A, 36B
Reprint No. 5
as at
and 36C inserted
10 February
2006
For section 36 of the Duties Act 2000
and
substitute--
5 amending
Act No.
38/2006. '36. Property passing to beneficiaries of fixed
LawToday:
trusts
www.dms.
dpc.vic.
(1) No duty is chargeable under this Chapter in
gov.au
respect of a transfer of dutiable property that
is subject to a fixed trust ("the principal
10
trust") to a beneficiary of the trust if--
(a) the duty (if any) charged by this Act in
respect of the dutiable transaction that
resulted in the dutiable property
becoming subject to the principal trust
15
has been paid or the Commissioner is
satisfied that the duty will be paid; and
(b) the beneficiary was a beneficiary at the
relevant time; and
(c) the transfer is--
20
(i) to the beneficiary absolutely; or
(ii) to the beneficiary as trustee of
another trust all the beneficiaries
of which are--
(A) natural persons who were
25
beneficiaries of that other
trust at the relevant time; or
(B) a corporation as trustee of a
further trust all the
beneficiaries of which are
30
natural persons who were
beneficiaries of that further
trust at the relevant time; and
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2006
Act No.
Part 2--Duties Act 2000
s. 3
(d) the dutiable value of the property
transferred does not exceed the value of
the beneficiary's interest in the principal
trust; and
(e) the Commissioner is satisfied that the
5
transfer is not part of a sale or other
arrangement under which there exists
any consideration for the transfer.
(2) If a beneficiary would be entitled to an
exemption from duty under sub-section (1)
10
but for sub-section (1)(d), the beneficiary is
entitled to a concession from duty in respect
of so much of the dutiable value of the
dutiable property that does not exceed the
value of the beneficiary's interest in the
15
principal trust.
(3) Nothing in this section limits the application
of the exemption in section 34.
(4) A reference in this section to dutiable
property becoming or first becoming subject
20
to a trust includes a reference to property
from which that dutiable property was
derived, by subdivision or consolidation of
titles, becoming or first becoming subject to
the trust at a time when the transferee was a
25
beneficiary of the trust.
(5) In this section--
"fixed trust" means a trust other than--
(a) a discretionary trust (within the
meaning of section 36A); or
30
(b) a trust to which a unit trust
scheme relates; or
(c) a superannuation fund (within the
meaning of section 41A);
5
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
"relevant time" in relation to dutiable
property that is subject to the principal
trust, means the time at which the
property first became subject to the
principal trust.
5
36A. Property passing to beneficiaries of
discretionary trusts
(1) No duty is chargeable under this Chapter in
respect of a transfer of dutiable property that
is subject to a discretionary trust ("the
10
principal trust") to a beneficiary of the trust
if--
(a) the duty (if any) charged by this Act in
respect of the dutiable transaction that
resulted in the dutiable property
15
becoming subject to the principal trust
has been paid or the Commissioner is
satisfied that the duty will be paid; and
(b) the beneficiary--
(i) was a beneficiary at the relevant
20
time; or
(ii) became a beneficiary after the
relevant time by reason of--
(A) becoming a spouse or
domestic partner of a
25
beneficiary within a class of
beneficiary described in the
principal trust; or
(B) becoming an adopted child
or step child of, or being a
30
lineal descendant of, a
beneficiary within a class of
beneficiary described in the
principal trust; or
6
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2006
Act No.
Part 2--Duties Act 2000
s. 3
(C) being an adopted child, step
child or lineal descendant of
a person referred to in sub-
sub-paragraph (A); and
(c) the transfer is--
5
(i) to the beneficiary absolutely; or
(ii) to the beneficiary as trustee of
another trust of which all the
beneficiaries are relevant
beneficiaries; and
10
(d) if--
(i) the transfer is to the beneficiary
absolutely; and
(ii) the beneficiary is a corporation--
all the shareholders of the corporation
15
are natural persons who were
beneficiaries of the principal trust at the
relevant time; and
(e) the Commissioner is satisfied that the
transfer is not part of a sale or other
20
arrangement under which there exists
any consideration for the transfer.
(2) A reference in this section to dutiable
property becoming or first becoming subject
to a trust includes a reference to property
25
from which that dutiable property was
derived, by subdivision or consolidation of
titles, becoming or first becoming subject to
the trust at a time when the transferee was a
beneficiary of the trust.
30
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Act No.
Part 2--Duties Act 2000
s. 3
(3) In this section--
"beneficiary" of a discretionary trust means
a person, or a member of a class of
person, in whom, by the terms of the
trust, the whole or any part of the
5
capital of the trust estate may be vested
or remain vested--
(a) in the event of the exercise of a
power or discretion in favour of
the person (whether or not that
10
power is presently exercisable); or
(b) in the event that a discretion
conferred under the trust is not
exercised;
"discretionary trust" means a trust under
15
which the vesting of the whole or any
part of the capital of the trust estate--
(a) is required to be determined by a
person either in respect of the
identity of the beneficiaries or the
20
quantum of interest to be taken, or
both; or
(b) will occur in the event that a
discretion conferred under the
trust is not exercised; or
25
(c) has occurred but under which the
whole or any part of that capital
will be divested from the person
or persons in whom it is vested if
a discretion conferred under the
30
trust is exercised--
but does not include a trust to which a
unit trust scheme relates;
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
"relevant beneficiary" of a trust means--
(a) a natural person who--
(i) was a beneficiary of that
trust at the relevant time; or
(ii) became a beneficiary of that
5
trust after the relevant time
by reason of--
(A) becoming a spouse or
domestic partner of a
beneficiary within a
10
class of beneficiary
described in the
principal trust; or
(B) becoming an adopted
child or step child of, or
15
being a lineal
descendant of, a
beneficiary within a
class of beneficiary
described in the
20
principal trust; or
(C) being an adopted child,
step child or lineal
descendant of a person
referred to in sub-sub-
25
paragraph (A); or
(b) a corporation as trustee of a
further trust, all the beneficiaries
of which are persons referred to in
paragraph (a);
30
"relevant time" in relation to dutiable
property that is subject to the principal
trust, means the time at which the
property first became subject to the
principal trust.
35
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
36B. Property passing to unitholders in unit
trust schemes
(1) No duty is chargeable under this Chapter in
respect of a transfer of dutiable property that
is subject to a unit trust scheme to a
5
unitholder in the scheme if--
(a) the duty (if any) charged by this Act in
respect of the dutiable transaction that
resulted in the dutiable property
becoming subject to the scheme has
10
been paid or the Commissioner is
satisfied that the duty will be paid; and
(b) the unitholder was a unitholder at the
relevant time; and
(c) the dutiable value of the property
15
transferred as a proportion of the net
assets of the scheme does not exceed
the value of that proportion of the net
assets of the scheme represented by the
unitholding of the unitholder in the
20
scheme at the relevant time; and
(d) as a result of the transfer, the value of
the unitholder's unitholding in the
scheme is reduced by the same amount
as the dutiable value of the property
25
transferred; and
(e) the Commissioner is satisfied that any
duty charged as a result of the
occurrence of a dutiable transaction
referred to in section 7(1)(b)(vi) in
30
relation to the property has been paid;
and
(f) if the unitholder is a corporation, the
share ownership, or the interests of
persons (within the meaning of
35
section 76(1)), in the unitholder did not
10
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
change by 50% or more between the
relevant time and the time the property
was transferred to the unitholder; and
(g) the Commissioner is satisfied that the
transfer is not part of a sale or other
5
arrangement under which there exists
any consideration for the transfer.
(2) If a unitholder would be entitled to an
exemption from duty under sub-section (1)
but for sub-section (1)(c), the unitholder is
10
entitled to a concession from duty in respect
of that proportion of the dutiable value of the
dutiable property that does not exceed that
proportion of the net assets of the scheme
represented by the unitholding of the
15
unitholder in the scheme at the relevant time.
(3) If a unitholder would be entitled to an
exemption from duty under sub-section (1)
but for sub-section (1)(f), the unitholder is
entitled to a concession from duty calculated
20
by reference to the proportion of shares in
the unitholder that have not changed
ownership, or the proportion of interests that
have not changed, between the relevant time
and the time the property was transferred to
25
the unitholder.
(4) A reference in this section to dutiable
property becoming or first becoming subject
to a unit trust scheme includes a reference to
property from which that dutiable property
30
was derived, by subdivision or consolidation
of titles, becoming or first becoming subject
to the scheme at a time when the unitholder
was a unitholder in the scheme.
11
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
(5) In this section--
"relevant time" means the time at which the
dutiable property first became subject
to the scheme.
36C. Effect of certain mortgages on trust
5
exemptions
(1) Despite section 21, the Commissioner is not
to treat a transfer as part of a sale or
arrangement for the purposes of section 36,
36A or 36B only because, at the time of or
10
immediately after the transfer, the
beneficiary or unitholder--
(a) gives a mortgage to secure the same or
a greater amount as that outstanding
under a mortgage to which the property
15
was subject immediately before the
time of the transfer; or
(b) assumes the liabilities under a mortgage
to which the property was subject
immediately before the time of the
20
transfer--
if the Commissioner is satisfied that the
giving of the mortgage or the assumption of
liability is not part of a sale or other
arrangement designed to take advantage of
25
an exemption or concession under
section 36, 36A or 36B (as the case
requires).
(2) Despite section 21, in determining, for the
purposes of section 36 or 36B, the dutiable
30
value of property transferred to a beneficiary
or unitholder, the dutiable value is to be
reduced by the value of any mortgage to
which the property is subject at or
immediately after the time of the transfer
35
if--
12
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 3
(a) the mortgage is given by the
beneficiary or unitholder to secure the
same or a greater amount as that
outstanding under a mortgage to which
the property was subject immediately
5
before the time of the transfer, or the
liabilities under the mortgage are
assumed by the beneficiary or
unitholder; and
(b) the Commissioner is satisfied that the
10
giving of the mortgage or the
assumption of liability under it is not
part of a sale or other arrangement
designed to take advantage of an
exemption or concession under
15
section 36 or 36B (as the case requires).
(3) Without limiting the ways in which the
Commissioner may be satisfied for the
purposes of sub-section (1) or (2)(b), the
Commissioner will be taken to be satisfied
20
if--
(a) the mortgage was created at or before
the time the property became subject to
the principal trust or the unit trust
scheme (as the case requires); or
25
(b) the mortgage was part of a genuine
re-financing of a mortgage referred to
in paragraph (a); or
(c) the mortgage was created to secure
borrowings that have been applied to
30
the improvement of the property.'.
13
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 4
4. New section 41A inserted
After section 41 of the Duties Act 2000 insert--
'41A. Property passing to beneficiaries of
superannuation funds
(1) No duty is chargeable under this Chapter in
5
respect of a transfer of dutiable property that
forms part of a superannuation fund to a
beneficiary of the fund if--
(a) the duty (if any) charged by this Act in
respect of the dutiable transaction that
10
resulted in the dutiable property
becoming part of the fund has been
paid or the Commissioner is satisfied
that the duty will be paid; and
(b) the beneficiary was a beneficiary when
15
the property first became part of the
fund; and
(c) the dutiable value of the property
transferred does not exceed the value of
the beneficiary's interest in the fund.
20
(2) If a beneficiary would be entitled to an
exemption from duty under sub-section (1)
but for sub-section (1)(c), the beneficiary is
entitled to a concession from duty in respect
of so much of the dutiable value of the
25
dutiable property that does not exceed the
value of the beneficiary's interest in the fund.
(3) A reference in this section to dutiable
property becoming or first becoming part of
a fund includes a reference to property from
30
which that dutiable property was derived, by
subdivision or consolidation of titles,
becoming or first becoming part of the fund
at a time when the transferee was a
beneficiary of the fund.
35
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2006
Act No.
Part 2--Duties Act 2000
s. 5
(4) In this section--
"superannuation fund" means a complying
superannuation fund, a complying
approved deposit fund, a pooled
superannuation fund or an eligible
5
rollover fund.'.
5. New section 44 substituted
For section 44 of the Duties Act 2000
substitute--
'44. Breakdown of marriage and domestic
10
relationships
(1) No duty is chargeable under this Chapter in
respect of a transfer of dutiable property if
the Commissioner is satisfied that--
(a) the transfer has been made solely
15
because of the breakdown of a marriage
or domestic relationship; and
(b) the transferor is--
(i) a party (or both parties) to the
marriage or domestic relationship;
20
or
(ii) a trustee of a trust of which a party
(or both parties) to the marriage or
domestic relationship is a
beneficiary (or are beneficiaries);
25
and
(c) the transferee is--
(i) a party (or both parties) to the
marriage or domestic relationship;
or
30
(ii) a dependent child of a party (or
both parties) to the marriage or
domestic relationship; or
15
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 5
(iii) a person referred to in sub-
paragraph (i) and a person referred
to in sub-paragraph (ii); or
(iv) a trustee of a trust of which no
person is a beneficiary other than
5
a person referred to in sub-
paragraph (i) or (ii); and
(d) no other person takes or is entitled to
take an interest in the property under
the transfer.
10
(2) No duty is chargeable under this Chapter in
respect of a declaration of trust over dutiable
property if the Commissioner is satisfied
that--
(a) the declaration of trust has been made
15
solely because of the breakdown of a
marriage or domestic relationship; and
(b) the person declaring the trust is a party
(or both parties) to the marriage or
domestic relationship; and
20
(c) the only persons who are beneficiaries
of the trust are--
(i) a party (or both parties) to the
marriage or domestic relationship;
or
25
(ii) a dependent child of a party (or
both parties) to the marriage or
domestic relationship; or
(iii) a person referred to in sub-
paragraph (i) and a person referred
30
to in sub-paragraph (ii).
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State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 5
(3) No duty is chargeable under this Chapter in
respect of a transfer of dutiable property if
the Commissioner is satisfied that--
(a) the transfer has been made solely
because of the breakdown of a marriage
5
or domestic relationship; and
(b) the transferor is a corporation; and
(c) the transferee is--
(i) a party (or both parties) to the
marriage or domestic relationship;
10
or
(ii) a dependent child of a party (or
both parties) to the marriage or
domestic relationship; or
(iii) a person referred to in sub-
15
paragraph (i) and a person referred
to in sub-paragraph (ii); or
(iv) a trustee of a trust of which no
person is a beneficiary other than
a person referred to in sub-
20
paragraph (i) or (ii); and
(d) no other person takes or is entitled to
take an interest in the property under
the transfer; and
(e) the dutiable value of the transfer does
25
not exceed the value of the interests of
the parties to the marriage or domestic
relationship in the corporation; and
(f) as a result of the transfer, the value of
the interests of the parties to the
30
marriage or domestic relationship in the
corporation is reduced by the same
amount as the dutiable value of the
property transferred.
17
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2006
Act No.
Part 2--Duties Act 2000
s. 5
(4) No duty is chargeable under this Chapter in
respect of a declaration of trust over dutiable
property if the Commissioner is satisfied
that--
(a) the declaration of trust has been made
5
solely because of the breakdown of a
marriage or domestic relationship; and
(b) the person declaring the trust is a
corporation; and
(c) the only persons who are beneficiaries
10
of the trust are--
(i) a party (or both parties) to the
marriage or domestic relationship;
or
(ii) a dependent child of a party (or
15
both parties) to the marriage or
domestic relationship; or
(iii) a person referred to in sub-
paragraph (i) and a person referred
to in sub-paragraph (ii); and
20
(d) at the time of the declaration of trust,
the dutiable value of the trust property
does not exceed the value of the
interests of the parties to the marriage
or domestic relationship in the
25
corporation; and
(e) as a result of the declaration of trust,
the value of the interests of the parties
to the marriage or domestic relationship
in the corporation is reduced by the
30
same amount as the dutiable value of
the trust property.
18
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Act No.
Part 2--Duties Act 2000
s. 6
(5) If a person would be entitled to an exemption
from duty under sub-section (3) but for sub-
section (3)(e), or under sub-section (4) but
for sub-section (4)(d), the person is entitled
to a concession from duty in respect of so
5
much of the dutiable value of the dutiable
property that does not exceed the value of
the interests in the corporation referred to in
sub-section (3)(e) or (4)(d), as the case
requires.
10
(6) A reference in sub-section (3)(e), (4)(d)
or (5) to the value of the interest of a party to
a marriage or domestic relationship in a
corporation is a reference to the amount to
which that party would be entitled on a
15
winding-up of the corporation.
(7) In this section--
"dependent child" of a party to a marriage
or domestic relationship means a child
of either party (or both parties) to the
20
marriage or domestic relationship who
is in the custody, care and control of,
and ordinarily resident with, either
party (or both parties) to the marriage
or domestic relationship.'.
25
6. New section 45A inserted
After section 45 of the Duties Act 2000 insert--
'45A. Health centres and services
(1) No duty is chargeable under this Chapter in
respect of a transfer of dutiable property to,
30
or a declaration of trust over dutiable
property to be held on trust for--
(a) an ambulance service; or
(b) a community health centre; or
(c) a denominational hospital; or
35
19
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Act No.
Part 2--Duties Act 2000
s. 6
(d) a multi-purpose service; or
(e) a public health service; or
(f) a public hospital; or
(g) the Victorian Institute of Forensic
Mental Health established by section
5
117B of the Mental Health Act 1986.
(2) Nothing in this section limits the application
of any other exemption from duty.
Example
10 If a denominational hospital is also a body
established for charitable purposes, the
exemption under section 45 may still apply.
(3) In this section--
"ambulance service" means an ambulance
service created under section 23 of the
15
Ambulance Services Act 1986;
"community health centre" means an
agency--
(a) registered under Division 2 of
Part 3 of the Health Services Act
20
1988; and
(b) in respect of which a declaration
under section 45 of that Act is in
force;
"denominational hospital" means a
25
hospital listed in Schedule 2 to the
Health Services Act 1988;
"multi-purpose service" means--
(a) a body referred to in
section 115V(2) of the Health
30
Services Act 1988; or
20
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 2--Duties Act 2000
s. 7
(b) a body declared under Part 4A of
that Act to be a multi purpose
service;
"public health service" means a public
health service listed in Schedule 5 to
5
the Health Services Act 1988;
"public hospital" means a hospital listed in
Schedule 1 to the Health Services Act
1988.'.
7. Transitional provision
10
In clause 5(5) of Schedule 2 to the Duties Act
2000, for "section 36(c)" substitute
"section 36(1)(a), 36A(1)(a), 36B(1)(a) or
41A(1)(a)".
__________________
21
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 3--Land Tax Act 2005
s. 8
See: PART 3--LAND TAX ACT 2005
Act No.
88/2005.
8. Definitions
Reprint No. 1
as at
In section 3(1) of the Land Tax Act 2005, the
1 January
2006
definitions of "applicable general valuation" and
and
"subsequent general valuation" are repealed.
5 amending
Act No.
38/2006. 9. New section 19 substituted and section 20 repealed
LawToday:
www.dms.
For sections 19 and 20 of the Land Tax Act 2005
dpc.vic.
substitute--
gov.au
'19. Taxable value of land
(1) The taxable value of land for a tax year is an
10
amount equal to the site value of the land as
at the relevant date.
(2) The "relevant date" for land within the
municipal district of a municipal council is--
(a) subject to paragraph (b), the date as at
15
which rateable properties within the
municipal district were valued for the
purposes of the last general valuation
returned to the municipal council
before 1 January in the tax year;
20
(b) if the land has been valued for the
purposes of a supplementary valuation
after the return date of the last general
valuation referred to in paragraph (a)
but before 1 January in the tax year, the
25
return date of the supplementary
valuation.
(3) If land is not within a municipal district of a
municipal council, the "relevant date" for
the land is 31 December in the year
30
immediately preceding the tax year.'.
22
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 3--Land Tax Act 2005
s. 10
10. New section 21A inserted
After section 21 of the Land Tax Act 2005
insert--
"21A. Objection to land tax valuation does not
affect previous assessments
5
If--
(a) a person referred to in section 16(6A)
of the Valuation of Land Act 1960
objects to a valuation under that Act in
relation to a notice of assessment of
10
land tax; and
(b) the same valuation was used as the
basis for an assessment of land tax in
respect of a previous tax year--
any decision on the objection, or on a review
15
or appeal under the Valuation of Land Act
1960 concerning the objection, has no effect
on the assessment referred to in
paragraph (b).".
11. Taxable value of transmission easements
20
(1) For section 27(1)(b), (c) and (d) of the Land Tax
Act 2005 substitute--
"(b) in respect of every tax year after 2006, the
value as at the relevant easement valuation
date determined in a valuation made under
25
section 5B of the Valuation of Land Act
1960.".
(2) For section 27(2) of the Land Tax Act 2005
substitute--
'(2) In this section--
30
"relevant easement valuation date", for a
transmission easement in respect of a
tax year, means the date as at which a
valuation of the transmission easement
23
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 3--Land Tax Act 2005
s. 12
was last made in accordance with
section 5B of the Valuation of Land
Act 1960, being a date before 1 January
in the tax year.'.
12. Amendment of Division heading
5
In the heading to Division 4 of Part 4 of the Land
Tax Act 2005, after "Charities" insert "and
Health Services".
13. New section 74A inserted
After section 74 of the Land Tax Act 2005
10
insert--
'74A. Health centres and services
(1) Land is exempt land if it is used by any of
the following bodies exclusively for the
purposes of that body--
15
(a) an ambulance service;
(b) a community health centre;
(c) a denominational hospital;
(d) a multi-purpose service;
(e) a public health service;
20
(f) a public hospital;
(g) the Victorian Institute of Forensic
Mental Health established by section
117B of the Mental Health Act 1986.
(2) Nothing in this section limits the application
25
of any other exemption.
Example
If a denominational hospital is also a charitable
institution, the exemption for charitable institutions
30 under section 74 may still apply.
24
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 3--Land Tax Act 2005
s. 13
(3) In this section--
"ambulance service" means an ambulance
service created under section 23 of the
Ambulance Services Act 1986;
"community health centre" means an
5
agency--
(a) registered under Division 2 of
Part 3 of the Health Services Act
1988; and
(b) in respect of which a declaration
10
under section 45 of that Act is in
force;
"denominational hospital" means a
hospital listed in Schedule 2 to the
Health Services Act 1988;
15
"multi-purpose service" means--
(a) a body referred to in
section 115V(2) of the Health
Services Act 1988; or
(b) a body declared under Part 4A of
20
that Act to be a multi purpose
service;
"public health service" means a public
health service listed in Schedule 5 to
the Health Services Act 1988;
25
"public hospital" means a hospital listed in
Schedule 1 to the Health Services Act
1988.'.
__________________
25
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 4--Pay-roll Tax Act 1971
s. 14
See: PART 4--PAY-ROLL TAX ACT 1971
Act No.
8154.
14. Exemption for health centres and services
Reprint No. 10
as at
(1) For section 10(1)(bc) of the Pay-roll Tax Act
1 January
2004
1971 substitute--
and
amending
"(bc) by any of the following bodies to a person
5 Act Nos
46/2004, during a period in respect of which the body
71/2004,
satisfies the Commissioner that the person is
36/2005,
24/2006 and engaged exclusively in work of the body of a
38/2006.
kind ordinarily performed in connection with
LawToday:
www.dms. the conduct of the body--
10 dpc.vic.
gov.au
(i) an ambulance service;
(ii) a community health centre;
(iii) a denominational hospital;
(iv) a multi-purpose service;
(v) a public health service;
15
(vi) a public hospital;
(vii) the Victorian Institute of Forensic
Mental Health established by
section 117B of the Mental Health
Act 1986;
20
(bd) by a public hospital within the meaning of
paragraph (bc) as in force immediately
before the commencement of section 14(1)
of the State Taxation Legislation
(Miscellaneous Amendments) Act 2006,
25
being wages referred to in that paragraph;".
26
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 4--Pay-roll Tax Act 1971
s. 14
(2) After section 10(3) of the Pay-roll Tax Act 1971
insert--
"(3A) Nothing in sub-section (1)(bc) limits the
application of any other paragraph of
sub-section (1).
5
Example
If a denominational hospital referred to in
sub-section (1)(bc)(iii) is also a charitable body,
the exemption for charitable bodies under
10 sub-section (1)(bb) may still apply.".
(3) After section 10(5) of the Pay-roll Tax Act 1971
insert--
'(6) In this section--
"ambulance service" means an ambulance
service created under section 23 of the
15
Ambulance Services Act 1986;
"community health centre" means an
agency--
(a) registered under Division 2 of
Part 3 of the Health Services Act
20
1988; and
(b) in respect of which a declaration
under section 45 of that Act is in
force;
"denominational hospital" means a
25
hospital listed in Schedule 2 to the
Health Services Act 1988;
"multi-purpose service" means--
(a) a body referred to in
section 115V(2) of the Health
30
Services Act 1988; or
(b) a body declared under Part 4A of
that Act to be a multi purpose
service;
27
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 4--Pay-roll Tax Act 1971
s. 14
"public health service" means a public
health service listed in Schedule 5 to
the Health Services Act 1988;
"public hospital" means a hospital listed in
Schedule 1 to the Health Services Act
5
1988.'.
__________________
28
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 5--Public Authorities (Dividends) Act 1983
s. 15
See:
PART 5--PUBLIC AUTHORITIES (DIVIDENDS) ACT 1983
Act No.
10003.
15. Further public authority Reprint No. 2
as at
In section 4(1) of the Public Authorities 8 August 1997
and
(Dividends) Act 1983, in the definition of "public amending
authority", after paragraph (b) insert--
5 Act Nos
91/1997 and
"(c) the Melbourne Convention and Exhibition 23/2003.
LawToday:
Trust; or". www.dms.
dpc.vic.
gov.au
__________________
29
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 6--Taxation Administration Act 1997
s. 16
See: PART 6--TAXATION ADMINISTRATION ACT 1997
Act No.
40/1997.
16. New section 14A inserted
Reprint No. 3
as at
After section 14 of the Taxation Administration
1 January
2006.
Act 1997 insert--
LawToday:
www.dms.
"14A. Notice of certain joint assessments
5 dpc.vic.
gov.au
(1) This section has effect for the purposes of
the following taxation laws only--
(a) Congestion Levy Act 2005;
(b) Land Tax Act 2005.
(2) If the Commissioner makes or withdraws a
10
joint assessment, or an assessment of persons
who are jointly and severally liable under a
taxation law referred to in sub-section (1),
the Commissioner may serve notice of
assessment or withdrawal under section 14--
15
(a) on each of the persons assessed or
jointly and severally liable; or
(b) if all of those persons have given notice
to the Commissioner in a form
approved by the Commissioner
20
nominating one of them as the person
on whom the notice may be served--on
the person nominated; or
(c) subject to sub-section (3), on one of
those persons.
25
(3) Service of notice of an assessment or
withdrawal under sub-section (2)(c) is not
valid unless the Commissioner causes notice
of the service to be served on the other
person, or each of the other persons, who
30
were jointly assessed or jointly and severally
liable.".
30
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 6--Taxation Administration Act 1997
s. 17
17. Objections to valuations used for land tax
(1) In section 96(1)(ca) of the Taxation
Administration Act 1997, after "Valuer-General"
insert "or a valuer nominated by the Valuer-
General".
5
(2) Section 97(5) of the Taxation Administration
Act 1997 is repealed.
(3) After section 100(4) of the Taxation
Administration Act 1997 insert--
"(5) This section does not apply to an objection
10
referred to in section 96(1)(ca).".
18. Recovery of land tax pending valuation objection,
review or appeal
(1) At the end of section 104 of the Taxation
Administration Act 1997 insert--
15
"(2) A reference in this section to an objection,
review or appeal includes a reference to an
objection, review or appeal under Part III of
the Valuation of Land Act 1960.".
(2) At the end of section 105 of the Taxation
20
Administration Act 1997 insert--
"(2) A reference in this section to an objection
includes a reference to an objection under
Part III of the Valuation of Land Act
1960.".
25
(3) After section 115(1) of the Taxation
Administration Act 1997 insert--
"(1A) If--
(a) a taxpayer's objection under Part III of
the Valuation of Land Act 1960 to a
30
valuation is allowed in whole or part; or
31
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 6--Taxation Administration Act 1997
s. 18
(b) a taxpayer's review or appeal under
Part III of the Valuation of Land Act
1960 in respect of a valuation is
upheld--
the Commissioner must refund any amount
5
paid under an assessment of land tax that is
in excess of a requirement for payment under
the Land Tax Act 2005.".
__________________
32
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 7--Valuation of Land Act 1960
s. 19
See:
PART 7--VALUATION OF LAND ACT 1960
Act No.
6653.
19. Valuation of transmission easements Reprint No. 11
as at
For section 5B(2) of the Valuation of Land Act 1 July 2006
and
1960 substitute-- amending
Act Nos
"(2) At the request of the Commissioner, and to
5 99/2005 and
enable the Commissioner to assess land tax 22/2006.
LawToday:
imposed under Division 4 of Part 2 of the www.dms.
Land Tax Act 2005, the valuer-general must dpc.vic.
gov.au
cause--
(a) a valuation of each transmission
10
easement to be made as at 1 January in
every even calendar year (subject to
sub-section (2A)); and
(b) the valuation to be given to the
Commissioner before 31 December in
15
that year.
(2A) If--
(a) a transmission easement exists over
land in a municipal district; and
(b) under section 13DC(4) the Minister has
20
determined a date other than that
specified in section 13DC(3) as the date
as at which a general valuation of all
rateable land within that municipal
district must be made--
25
the valuation of the transmission easement
under sub-section (2) over land in that
municipal district must be made as at the
date determined by the Minister under
section 13DC(4).".
30
33
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 7--Valuation of Land Act 1960
s. 20
20. Objection to valuations
(1) After section 16(6) of the Valuation of Land Act
1960 insert--
"(6A) A person who has been given a notice of
valuation by a rating authority and who is
5
subsequently assessed for land tax based on
that valuation is deemed to be a person
aggrieved by the valuation when the person
receives the notice of assessment.
(6B) Despite sub-section (1), a person referred to
10
in sub-section (6A) must lodge the objection
with the Commissioner, who, if it is lodged
within time, must forward the objection to
the rating authority that made the valuation
or caused it to be made.
15
(6C) For the purposes of any time period in this
Part other than section 18, an objection
referred to in sub-section (6B) is taken to
have been lodged at the time at which the
rating authority receives the objection from
20
the Commissioner.".
(2) After section 16(7) of the Valuation of Land Act
1960 insert--
"(8) This section does not apply in respect of a
valuation made by the Commissioner or
25
made for the Commissioner by the
valuer-general or a valuer nominated by the
valuer-general.
Note: Section 96(1)(ca) of the Taxation
30 Administration Act 1997 provides for
objections to valuations made for the
Commissioner by the valuer-general or a
valuer nominated by the valuer-general.".
34
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 7--Valuation of Land Act 1960
s. 21
21. Objection to valuation used for land tax
In section 18 of the Valuation of Land Act
1960--
(a) in paragraph (b), for "tax." substitute
"tax; or";
5
(b) after paragraph (b) insert--
"(c) in the case of a person referred to in
section 16(6A)--within 2 months after
receiving the notice of assessment of
land tax.".
10
22. New section 21A inserted
After section 21 of the Valuation of Land Act
1960 insert--
"21A. Commissioner to be notified of certain
objections
15
(1) This section applies to an objection made by
a person referred to in section 16(6A).
(2) At the same time as, or as soon as practicable
after, the valuer or the valuer-general (as the
case requires) gives notice to the objector
20
under section 21 of a decision or
recommendation on the objection, the valuer
or the valuer-general must give a copy of
that notice to the Commissioner.".
35
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Part 7--Valuation of Land Act 1960
s. 23
23. New section 33 inserted
After section 32 of the Valuation of Land Act
1960 insert--
"33. Transitional provision--State Taxation
Legislation (Miscellaneous Amendments)
5
Act 2006
Sections 16(6A), 16(6B) and 16(6C) apply to
a person who is assessed for land tax in
respect of the 2007 tax year and any
subsequent tax year.".
10
36
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
State Taxation Legislation (Miscellaneous Amendments) Act
2006
Act No.
Endnotes
ENDNOTES
By Authority. Government Printer for the State of Victoria.
37
551456B.I1-22/8/2006 BILL LA INTRODUCTION 22/8/2006
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