FIRE SERVICES PROPERTY LEVY ACT 2012 - SECT 29 Concessions
FIRE SERVICES PROPERTY LEVY ACT 2012 - SECT 29
Concessions(1) Subject to subsection (2), an owner of leviable land who holds a concession card is entitled to receive a discount of $50.00 off the total levy amount due in respect of leviable land which is used exclusively for residential purposes by the owner and is the owner's sole or principal place of residence.
(2) The amount of the discount specified in subsection (1) does not increase if 2 or more owners of a parcel of leviable land each hold a concession card.
(3) For the avoidance of doubt, an owner who is entitled to a discount under subsection (1) is only entitled to the discount in respect of one assessable parcel of land and that land must be the owner's principal place of residence.
(4) For the purposes of this section, land is not taken to be occupied as a principal place of residence unless there is a building affixed to the land (including a home unit) that—
(a) is designed and constructed primarily for residential purposes; and
(b) may lawfully be used as a place of residence.
(5) If land with a land use classification of primary production has a building affixed to it that—
(a) is designed and constructed primarily for residential purposes; and
(b) is occupied by the owner as the owner's sole or principal place of residence—
the land in respect of which the building is affixed is taken to be used as the owner's principal place of residence.
(6) In determining whether land is used or occupied as the principal place of residence of a person, account must be taken of every place of residence of the person, whether in Victoria or elsewhere.
(7) For the purposes of this section, if land on which home units are situated is owned by a body corporate, the land is deemed to be owned by the shareholders of the body corporate who are entitled to exclusive occupancy of the home units.
S. 29(8) substituted by No. 34/2014 s. 20.
(8) In this section—
S. 29(8) def. of concession card amended by No. 40/2016 s. 12.
"concession card" means—
(a) a pensioner concession card issued under section 1061ZF of the Social Security Act 1991 of the Commonwealth; or
(ab) a pensioner concession card issued under section 53 of the Veterans' Entitlements Act 1986 of the Commonwealth; or
(b) a Gold Card, being a card issued to—
(i) a person who is—
(A) eligible for treatment under Part V of the Veterans' Entitlements Act 1986 of the Commonwealth; and
(B) eligible to receive a pension under section 13(1) of the Veterans' Entitlements Act 1986 of the Commonwealth as the widow or widower of a veteran within the meaning of that Act; or
(ii) a person who is—
(A) eligible for treatment under Part V of the Veterans' Entitlements Act 1986 of the Commonwealth; and
(B) eligible to receive a pension under section 13(1) of the Veterans' Entitlements Act 1986 of the Commonwealth as a totally and permanently incapacitated veteran to whom section 24 of that Act applies; or
(iia) a person who is eligible for treatment under Part V of the Veterans' Entitlements Act 1986 of the Commonwealth as a former prisoner of war to whom section 85(4)(b) of that Act applies; or
(iib) a person who is eligible to be paid a pension under Part II of the Veterans' Entitlements Act 1986 of the Commonwealth at the rate provided for by section 22(4) of that Act; or
(iii) a partner of a deceased member or former member within the meaning of the Military Rehabilitation and Compensation Act 2004 of the Commonwealth who has been compensated under section 234(1)(b) of that Act; or
(iv) a member or former member within the meaning of the Military Rehabilitation and Compensation Act 2004 of the Commonwealth who is eligible for, in receipt of, or has at any time received Special Rate Disability Pension under that Act;
"owner" includes—
(a) a person liable to pay the levy (or an amount in place of, or on account of, the levy) whether under an agreement with the owner or for any other reason; or
(b) a person who holds a residence right in a retirement village (as defined in the Retirement Villages Act 1986 ).