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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
State Taxation Legislation (Amendment) Act 2001
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 2
PART 2--DUTIES ACT 2000 3
3. Definition 3
4. Mortgagee's interest in marketable securities not dutiable
property 3
5. Transfer of land is evidence of goods sold with land 3
6. Refurbished lots 3
7. Time for calculating unencumbered value of dutiable property 4
8. Corporations legislation amendment 4
9. New section 36 substituted 4
36. Property passing to beneficiaries 4
10. Hire of goods duty 5
11. Transitional provisions 5
PART 3--LAND TAX ACT 1958 7
12. Service of documents 7
13. New section 62 substituted 7
62. Service of court process 7
14. New sections 74 and 75 inserted 7
74. Service of documents 7
75. When is service effective? 8
PART 4--TAXATION ADMINISTRATION ACT 1997 10
15. New section 49A inserted 10
49A. Order for tax agent to account for tax 10
16. Failure to comply with Commissioner's notice 10
17. New section 73A inserted 11
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Clause Page
73A. Powers of Supreme Court if non-compliance with
section 73 11
ENDNOTES 13
ii
541229B.I1-11/10/2001 BILL LA CIRCULATION 11/10/2001
PARLIAMENT OF VICTORIA
Initiated in Assembly 10 October 2001
A BILL
to amend the Duties Act 2000, the Land Tax Act 1958 and the
Taxation Administration Act 1997 and for other purposes.
State Taxation Legislation
(Amendment) Act 2001
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to amend the Duties
Act 2000, the Land Tax Act 1958 and the
5 Taxation Administration Act 1997.
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State Taxation Legislation (Amendment) Act 2001
s. 2
Act No.
2. Commencement
This Act comes into operation on the day after the
day on which it receives the Royal Assent.
_______________
5
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State Taxation Legislation (Amendment) Act 2001
s. 3
Act No.
PART 2--DUTIES ACT 2000
See:
3. Definition Act No.
79/2000.
In section 3(1) of the Duties Act 2000, in the Reprint No. 1
definition of "collateral mortgage", for "advance" as at
15 July 2001
5 substitute "amount". and
amending
Act Nos
27/2001 and
48/2001.
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4. Mortgagee's interest in marketable securities not
dutiable property
In section 10(1)(g) of the Duties Act 2000, after
"paragraph (c)" insert "(other than an interest as
10 mortgagee)".
5. Transfer of land is evidence of goods sold with land
In section 14 of the Duties Act 2000, after sub-
section (3) insert--
"(4) For the purposes of this Act, an instrument
15 of transfer of an estate in land is to be taken
to effect the transfer of dutiable property
referred to in section 10(1)(d) in respect of
that land.".
6. Refurbished lots
20 In section 21(4) of the Duties Act 2000--
(a) in paragraph (a), for "is the first registered
proprietor" substitute "was a first registered
proprietor";
(b) in paragraph (b), for "transfer" (where twice
25 occurring) substitute "sale".
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State Taxation Legislation (Amendment) Act 2001
s. 7
Act No.
7. Time for calculating unencumbered value of dutiable
property
In section 22 of the Duties Act 2000, for sub-
section (1) substitute--
5 '(1) The "unencumbered value" of dutiable
property is the amount for which the
property might reasonably have been sold in
the open market--
(a) in the case of a transfer of dutiable
10 property on a sale of the property--at
the time the contract of sale was
entered into;
(b) in any other case--at the time the
dutiable transaction occurred--
15 free from any encumbrance to which the
property was subject at that time.'.
8. Corporations legislation amendment
In section 31(3)(d) of the Duties Act 2000, for
"related corporation" substitute "related body
20 corporate".
9. New section 36 substituted
For section 36 of the Duties Act 2000
substitute--
'36. Property passing to beneficiaries
25 No duty is chargeable under this Chapter in
respect of a transfer of dutiable property that
is subject to a trust ("the principal trust")
to a beneficiary of the principal trust if--
(a) the beneficiary was a beneficiary when
30 the property, or what was substantially
the same property, was first vested in a
trustee of the principal trust; and
(b) the transfer is--
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(i) to the beneficiary absolutely; or
(ii) to the beneficiary as trustee of
another trust ("the second trust")
of which all the beneficiaries are
5 natural persons who were
beneficiaries of the second trust
when the property, or what was
substantially the same property,
was first vested in a trustee of the
10 principal trust; and
(c) the duty (if any) charged by this Act in
respect of the first vesting of the
property, or what was substantially the
same property, in a trustee of the
15 principal trust has been paid.'.
10. Hire of goods duty
(1) In section 132 of the Duties Act 2000, for
paragraph (a) substitute--
"(a) an arrangement that gives a person a right to
20 use goods that is conferred incidentally with
a lease of, or a licence to occupy or use, land
if there is no apportionment of consideration
between the right to use the goods and the
right to occupy or use the land;".
25 (2) In section 145(2) of the Duties Act 2000, after
"agreements" insert "or equipment financing
arrangements".
11. Transitional provisions
(1) In Schedule 2 to the Duties Act 2000, in
30 clause 5(5), for "section 36(2)(a)(i)" substitute
"section 36(c)".
(2) In Schedule 2 to the Duties Act 2000, in
clause 9--
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State Taxation Legislation (Amendment) Act 2001
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(a) in sub-clause (2), for "Subject to sub-
clause (4), a mortgage" substitute
"A mortgage";
(b) in sub-clause (4), for "sub-clause (2)"
5 substitute "sub-clause (1)(b)".
_______________
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State Taxation Legislation (Amendment) Act 2001
s. 12
Act No.
PART 3--LAND TAX ACT 1958
See:
12. Service of documents Act No.
6289/1958.
In section 21 of the Land Tax Act 1958-- Reprint No. 10
as at
(a) at the foot of sub-section (1) insert-- 14 October
1999
5 "Note: For methods of service see section 74.". and
amending
(b) in sub-sections (3) and (4) omit "by post". Act Nos
69/2000,
10/2001,
27/2001,
29/2001,
44/2001,
46/2001 and
48/2001.
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13. New section 62 substituted
For section 62 of the Land Tax Act 1958
substitute--
10 "62. Service of court process
Any court process in proceedings for the
recovery of tax may be served on the
defendant in accordance with section 74.".
14. New sections 74 and 75 inserted
15 After the heading to Part VI of the Land Tax Act
1958 insert--
'74. Service of documents
(1) A notice or other document authorised or
required to be served on or given to a person
20 by the Commissioner for the purposes of this
Act may be served on or given to the
person--
(a) personally; or
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State Taxation Legislation (Amendment) Act 2001
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(b) by leaving it at the last address of the
person known to the Commissioner
(including, in the case of a body
corporate, the registered office or a
5 business address of the body
corporate); or
(c) by post addressed to the person at the
last address of the person known to the
Commissioner (including, in the case of
10 a body corporate, the registered office
or a business address of the body
corporate); or
(d) by a means indicated by the person as
being an available means of service
15 (such as by facsimile or other electronic
transmission or by delivering it,
addressed to the person, to the facilities
of a document exchange); or
(e) by any means provided for the service
20 of the document by another Act or law.
(2) Service of a document on a member of a
partnership, or on a member of the
committee of management of an
unincorporated association or other body of
25 persons, is taken, for the purposes of this
Act, to constitute service of the document on
each member of the partnership, or on each
member of the association or other body of
persons.
30 75. When is service effective?
(1) For the purposes of this Act, a notice or other
document must be taken, unless the contrary
is proved, to have been served on or given to
a person by the Commissioner--
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Act No.
(a) in the case of delivery in person--at the
time the document is delivered;
(b) in the case of posting--2 business days
after the day on which the document
5 was posted;
(c) in the case of a facsimile or other
electronic transmission--at the time the
facsimile or transmission is received.
(2) If a facsimile or other electronic transmission
10 is received after 4.00 p.m. on any day, it
must be taken to have been received on the
next business day.
(3) In this section--
"business day" means a day other than a
15 Saturday, a Sunday or a public holiday
appointed under the Public Holidays
Act 1993.'.
_______________
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State Taxation Legislation (Amendment) Act 2001
s. 15
16
Act No.
PART 4--TAXATION ADMINISTRATION ACT 1997
See: 15. New section 49A inserted
Act No.
40/1997.
After section 49 of the Taxation Administration
Reprint No. 2
Act 1997 insert--
as at
13 September
5 "49A. Order for tax agent to account for tax
2001.
LawToday:
www.dms. (1) If an agent of the Commissioner does not
dpc.vic.
account to the Commissioner for any tax
gov.au
collected by the agent on the Commissioner's
behalf, the Commissioner may apply to the
10 Supreme Court for an order under this
section.
(2) An application must be accompanied by an
affidavit in support.
(3) On the application of the Commissioner, the
15 Supreme Court may order that an agent show
cause--
(a) why the agent should not deliver to the
Commissioner an account on oath of all
tax received by the agent; and
20 (b) why that tax should not be paid to the
Commissioner forthwith.
(4) The Supreme Court may make the order
absolute and enforce by attachment or
otherwise the payment of any such tax that
25 appears to be payable and the costs of the
proceeding.
(5) In this section, a reference to an agent
includes a reference to the executor or
administrator of an agent.".
30 16. Failure to comply with Commissioner's notice
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State Taxation Legislation (Amendment) Act 2001
Act No.
In section 73 of the Taxation Administration
Act 1997, after sub-section (9) insert--
"(10) A person cannot be charged with an offence
against sub-section (8) in respect of a failure
5 to comply with a requirement of a notice if
the Commissioner has certified the failure to
the Supreme Court under section 73A, unless
the Supreme Court declines to inquire into
the matter.".
10 17. New section 73A inserted
After section 73 of the Taxation Administration
Act 1997 insert--
"73A. Powers of Supreme Court if non-
compliance with section 73
15 (1) If the Commissioner is satisfied that a person
has, without reasonable excuse, failed to
comply with a requirement of a notice under
section 73, the Commissioner may certify the
failure to the Supreme Court.
20 (2) If the Commissioner so certifies, the
Supreme Court may inquire into the case and
may order the person to comply with the
requirement within the period specified by
the Court.
25 (3) The Commissioner cannot certify a failure to
the Supreme Court under this section if the
person to whom the failure relates has been
charged with an offence against section
73(8) in respect of the failure.
30 (4) A person who, without reasonable excuse,
fails to comply with an order under sub-
section (2) is guilty of an offence and liable
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State Taxation Legislation (Amendment) Act 2001
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to a term of imprisonment not exceeding
3 months.
(5) Nothing in sub-section (4) affects the power
of the Supreme Court to deal with a person
5 for contempt of that court, but a person is not
liable to be punished more than once for
failing to comply with an order under sub-
section (2).".
10
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State Taxation Legislation (Amendment) Act 2001
Endnotes
Act No.
ENDNOTES
By Authority. Government Printer for the State of Victoria.
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