LAND TAX ACT 2005

Victorian Consolidated Legislation

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LAND TAX ACT 2005 - NOTES

No. 88 of 2005
Version incorporating amendments as at 20 August 2009

ENDNOTES

1. General Information
Minister's second reading speech-
Legislative Assembly: 8 September 2005
Legislative Council: 20 October 2005
The long title for the Bill for this Act was "to re-enact and modernise the law relating to land tax, to repeal the Land Tax Act 1958, to amend the Taxation Administration Act 1997 and other Acts and for other purposes."
The Land Tax Act 2005 was assented to on 29 November 2005 and came into operation on 1 January 2006: section 2.
2. Table of Amendments
This Version incorporates amendments made to the Land Tax Act 2005 by Acts and subordinate instruments.
-------------------------------------------------------------
Duties and Land Tax Acts (Amendment) Act 2005, No. 85/2005
Assent Date:
29.11.05
Commencement Date:
Ss 22-31 on 1.1.06: s. 2(3)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Disability Act 2006, No. 23/2006
Assent Date:
16.5.06
Commencement Date:
S. 245 on 1.7.07: s. 2(3)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation (Reductions and Concessions) Act 2006, No. 38/2006
Assent Date:
20.6.06
Commencement Date:
Ss 8, 9 on 21.6.06: s. 2
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Mineral Resources Development (Sustainable Development) Act 2006, No. 63/2006
Assent Date:
29.8.06
Commencement Date:
S. 61(Sch. item 20) on 30.8.06: s. 2(1)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation Legislation (Miscellaneous Amendments) Act 2006, No. 84/2006
Assent Date:
10.10.06
Commencement Date:
Ss 12, 13 on 1.7.06: s. 2(3); ss 8-11 on 11.10.06: s. 2(1)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Water (Governance) Act 2006, No. 85/2006
Assent Date:
17.10.06
Commencement Date:
S. 173(Sch. 1 item 3) on 1.7.07: s. 2(3)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007
Assent Date:
12.6.07
Commencement Date:
S. 6(1)(3) on 1.5.07: s. 2(2); ss 7, 8 on 13.6.07: s. 2(1); s. 6(2) on 1.1.08: s. 2(4)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005

Payroll Tax Act 2007, No. 26/2007
Assent Date:
26.6.07
Commencement Date:
S. 112 on 1.7.07: s. 2(1)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Statute Law Revision Act 2007, No. 28/2007
Assent Date:
26.6.07
Commencement Date:
S. 3(Sch. item 37) on 27.6.07: s. 2(1)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation and Accident Compensation Acts Amendment Act 2007, No. 68/2007
Assent Date:
11.12.07
Commencement Date:
Ss 8-20 on 12.12.07: s. 2
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Relationships Act 2008, No. 12/2008
Assent Date:
15.4.08
Commencement Date:
S. 73(1)(Sch. 1 item 34) on 1.12.08: s. 2(2)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation Acts Amendment Act 2008, No. 31/2008
Assent Date:
17.6.08
Commencement Date:
Ss 17(1), 18, 19 on 18.6.08: s. 2(1); s. 17(2) on 1.1.09: s. 2(4)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
Health Services Legislation Amendment Act 2008, No. 79/2008
Assent Date:
11.12.08
Commencement Date:
S. 18 on 31.3.09: Government Gazette 19.2.09 p. 328
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
State Taxation Acts Amendment Act 2009, No. 37/2009
Assent Date:
30.6.09
Commencement Date:
S. 14 on 1.1.06: s. 2(3)
Current State:
This information relates only to the provision/s amending the Land Tax Act 2005
-------------------------------------------------------------
3. Explanatory Details
No entries at date of publication.

INDEX

Subject

Section

Acquisition of land

notice
103
See also Purchase and sale of land

Act

commencement
2
Crown bound by
6
purposes
1
repeal
116
to be read with Taxation Administration Act 1997

5
transitional provisions
118, Sch. 3
Agricultural shows, farm machinery days
85
Ambulance services
74A
Armed services personnel
83
Assessment

aggregate assessments
36, Sch. 1
assessment of joint occupiers
40
assessment of joint owners
38-39
basis for home units
12, 42
parcels of land
37, Sch. 1
previous assessments not affected by objections to valuation

21A
reassessments
51, 92-94
valuations used in
21
See also Transmission easements

Beneficial interests in trusts See Trusts and trustees

Beneficiaries of trusts See Trusts and trustees

Business of primary production
See Primary production

Businesses

no exemption if part of land used for
80, 81, 83, 84
principal place of residence used for
62
Caravan parks
77
Certificates
105
Charitable institutions

lands exempted from land tax
74
lands subject to land tax
37, Sch. 1
Clubs
73
Commissioner for State Revenue

powers and functions regarding

assessment
16, 21, 36-46
certificates of land tax due and unpaid
105
charges on land
97
defaults
98
excluded trusts
3, 46F
exemptions
57, 58, 66-86
guidelines regarding rooming houses
75
reassessments
51, 93-94
recovery of land tax
96-98
Subject

Section

related corporations
50
relief from payment
91-94
tax-avoidance schemes
102
tax payable on principal place of residence
55, 58-62
tax payable on transmission easements
4, 28, 41, 88
referral of matters to Supreme Court for opinion
106
Community health centres
See Health centres and services

Corporations

controlling interests in
48
related corporations
47, 49, 50
Crown land
79
Cultural lands See Recreational lands, facilities

Decentralised industries
80-81
Definitions
3, 4, 12, 13, 18, 19, 22, 23, 27, 30, 39, 40, 41, 45, 47, 48, 52, 54, 61, 64, 72, 73, 74A, 76, 77, 78, 83, 86, 88, 89, 99, 101, Sch. 3
Denominational hospitals
See Health centres and services

Easements See Transmission easements

Exemptions

agricultural shows, farm machinery days
85
ambulance services
74A
armed services personnel
83
caravan parks
77
charitable institutions
74
Crown land
79
friendly societies
84
health centres and services
74A
hospitals
74A
land owned, occupied by clubs
73
mines
86
municipal and public land
80-81
obtained by tax-avoidance schemes
101-102
primary production land
64-70
public statutory authorities
80
residential care facilities
76
residential services
76A
retirement villages
78
rooming houses
75
sporting, cultural, recreational lands
71-72
supported residential services
76
Transport Accident Commission land
82
Victorian Institute of Forensic Mental Health
74A
Victorian Urban Development Corporation land
82
See also Principal place of residence

Friendly societies
84
Subject

Section

Health centres and services
74
Home units

assessment of land tax
42
definition
3
net annual value (def.)
23
owners
12, 53
taxable value where not valued separately
23
Hospitals
74A
Joint occupiers
40
Joint owners
3, 38, 39
Land

definition
3, 12
parcel (def.)
3
parts of
46, 70
right to reside
53A
taxable land (def.)
3
taxable value
3, 19
unpaid land tax as charge on
96, 97
See also Site value; Valuation

Land tax

amount payable
35, Sch. 1
applicable to part of land
46
applicable to parts of land not separately valued
22
as charge on land if unpaid
96-97
avoidance
101-102
certificates
105
date for payment
9
general imposition
7
liability to pay
8
relevant date (def.)
19
tax year (def.)
3
See also Assessment; Exemptions; Liability for payment of land tax; Recovery of land tax; Transmission easements

Land Tax Hardship Relief Board

applications for relief
91
definition of Board
89
establishment and procedure
95
postponement, waiver of payment
93, 94
Land used for primary production
See Primary production

Lessees

liability for land tax
45, 98
Liability for payment of land tax

corporations
50
equitable owners
18
general liability of owners
8
lessees
45, 98
lessees of Crown leaseholds
79
licensees of plantations land
79
life tenants
11
Subject

Section

mortgagees
17, 98
occupiers
40, 98
owners of land ceasing to be exempt
31
person in possession
13
purchasers
14, 15
relief
91, 92
under residential tenancy agreements
99
vendors
16
See also Transmission easements

Life tenants
11
Markets
80-81
Mines
86
Mortgages and mortgagees

assessment of land tax
43
definition
3
liability of mortgagees
17, 98
Multi-purpose services
See Health centres and services

Municipal and public land

lands exempted from land tax
80-81
lands subject to land tax
37, Sch. 1
Occupiers
40, 53A, 98
Outdoor sporting, recreational facilities
See Recreational lands, facilities

Owners

definition
10, 12
general liability for payment
8
joint owners
38-39
of home units
12, 42, 53
See also Trusts and trustees

Parts of land

tax applicable to land not solely occupied, used by, as

caravan parks
77
charitable institutions
74
clubs
73
residential care facilities
76
residential services
76A
retirement villages
78
rooming houses
75
supported residential services
76
tax applicable to
46
Payment

applications for relief
90, 91
date due
9
defaults
98
of special land tax
33
postponement
93, 94
waiver
92, 93
See also Transmission easements

Subject

Section

Primary production

applications for exemptions
69
definitions
64
exemptions
65-68
parcels of land
70
Principal place of residence

death of resident
57
deferral of land tax
55
definition
3, 53
general exemption
54
joint owners
39
land used for business activities
62
partial exemption or refund for trustees
63
purchase of new principal residence
59
sale of old principal residence
60
temporary absence from
56
unfit for occupation
58
unoccupied land subsequently used as
61
Public hospitals See Hospitals

Public land See Municipal and public land

Public sector superannuation authorities
3
Public statutory authorities
3, 80
Purchase and sale of land

person in possession deemed to be owner
13, 15
purchaser's liability
14, 15
vendor's liability
16
Recovery of land tax

as charge on land
96-97
from lessees, mortgagees, occupiers
98
Recreational lands, facilities

concessional rates for clubs
73
exemptions
71-72, 81
Refunds

tax paid on principal place of residence
61, 63
Regulations
107
Relevant date (def.)
19
Residential care facilities
76
Residential services
76A
Residential tenancy agreements
99
Retirement villages
78
Right to reside
53A
Rooming houses
75
Sale of land See Purchase and sale of land

Site value (def.)
3
Special land tax

amount payable
35
date for payment
33
deferral of payment
34
definition
3
for lands ceasing to be exempt
30
imposition
29, 32
liability for payment
31
Subject

Section

Sporting lands, facilities
See Recreational lands, facilities

Supported residential services
76
Supreme Court

referral of matters for opinion to
106
Tax-avoidance schemes
101-102
Taxable value (defs)
3, 27
Taxation See Land tax

Taxation Administration Act 1997
5, 90
Trade unions
81
Transitional provisions
118, Sch. 3
Transmission easements

definition
3
holding of by transmission easement holders
4
land tax

agreements for payment of
28
aggregate assessments
36, Sch. 1
date for payment
26
easements of related bodies corporate
4
effect of dispositions
88
exemptions
87, 88
imposition
24
joint transmission holders
41
liability to pay
25
passing liability on to landowners prohibited
100
notice of acquisition
104
taxable value (def.)
27
transmission companies (def.)
3
value of
27
Transport Accident Commission
82
Treasurer

powers, duties regarding

exemptions
82, 87
waiver of payments
92
Trusts and trustees

definitions
3, 46K, 52
holders of beneficial interests in
18
land tax

administration trusts
3, 46A
amount payable
Sch. 1
assessment
46A
beneficiary/trustees
46D
child maintenance land
3, 46A
discretionary trusts
3, 46A, 46F-46I
excluded trusts
3, 46A, 46E
fixed trusts
46B, 46D, 46K
general land tax surcharge
46A, Sch. 1
reimbursement of trustees
46J
unit trust schemes
3, 46A, 46C, 46D, 46H-46I, 46K

Subject

Section

matters Commissioner must be notified of
46K
trustees as joint owners
38
See also Principal place of residence

Urban zones
64, 67
Valuation

objections do not affect previous assessments
21A
return date (def.)
3
supplementary valuation (def.)
3
use for assessment purposes
21
Victorian Institute of Forensic Mental Health
74A
Victorian Plantations Corporation Act 1993

liability of licensees for tax
10
Victorian Urban Development Authority
82

Land Tax Act 2005
No. 88 of 2005