Victorian Consolidated Legislation

Land Tax Act 2005 - SECT 21

Use of valuations

21. Use of valuations



(1) For the purposes of assessing land tax, the Commissioner may use-

   (a)  valuations made by a rating authority within the meaning of the
        Valuation of Land Act 1960; or

   (b)  valuations made by the Valuer-General or a valuer nominated by the
        Valuer-General.

(2) Without limiting subsection (1), the Commissioner may-

   (a)  use a valuation made under the Valuation of Land Act 1960 that has
        determined the value of each separate occupancy on land; and

   (b)  include in a notice of assessment a description of the occupancy on
        land.

(3) A valuation of occupancy on land made under the Valuation of Land Act 1960
is deemed to be a valuation of land for the purposes of this Act.