Land Tax Regulations 1998

i Land Tax Regulations 1998 S.R. No. 63/1998 TABLE OF PROVISIONS Regulation Page 1. Objective 1 2. Authorising provisions 1 3. Commencement 1 4. Revocation 1 5. Definition 2 6. Notice of acquisition 2 7. Time prescribed for taxation appeals 2 8. Expenses for persons required to attend under section 73 of the Act 2 9. Application for refund 4 10. Certificate as to land tax due 4 11. Change of address 4 __________________ SCHEDULES 5 SCHEDULE 1—Revocations 5 SCHEDULE 2 6 FORM 1—Notice of acquisition 6 FORM 2—Refund application form 10 ═══════════════ -- 1 of 11 -- 1 STATUTORY RULES 1998 S.R. No. 63/1998 Land Tax Act 1958 Land Tax Regulations 1998 The Governor in Council makes the following Regulations: Dated: 16 June 1998 Responsible Minister: ALAN STOCKDALE Treasurer SHARNE BRYAN Clerk of the Executive Council 1. Objective The objective of these Regulations is to prescribe matters and things necessary to give effect to the Land Tax Act 1958. 2. Authorising provisions These Regulations are made under sections 15(2), 28(2), 73, 90AA and 93 of the Land Tax Act 1958. 3. Commencement These Regulations come into operation on 20 June 1998. 4. Revocation The Regulations set out in Schedule 1 are revoked. -- 2 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 2 5. Definition In these Regulations— "the Act" means the Land Tax Act 1958. 6. Notice of acquisition For the purposes of section 15(2) of the Act— (a) a prescribed person who must give a notice of acquisition is every person who acquires any land in Victoria; (b) the prescribed form of notice is Form 1 set out in Schedule 2; (c) the prescribed particulars are the particulars referred to in the prescribed form; (d) the prescribed person for the receipt of the notice is the Registrar of Titles; (e) the prescribed period within which the notice must be given is one month after the acquisition of the land. 7. Time prescribed for taxation appeals The time prescribed for the purposes of section 28(2) of the Act is the period of 6 weeks commencing on the day on which the assessment is confirmed by the Administrative Appeals Tribunal. 8. Expenses for persons required to attend under section 73 of the Act (1) The scale of expenses prescribed for persons required to attend under section 73 of the Act is as follows— (a) for travelling expenses, if a person's principal place of residence or principal place of business is— r. 5 -- 3 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 3 (i) more than 7 kilometres from the place of attendance, the sum reasonably and actually paid; (ii) not more than 7 kilometres from the place of attendance, a payment at a rate of $1.00 per kilometre or part thereof; (b) for persons ordinarily receiving wages, salary, remuneration or fees— (i) $56 per half day attendance or part thereof; or (ii) for a period exceeding half a day, the amount actually lost by reason of attendance or $120 per day, whichever is the lower; (c) for persons who are engaged in business as principals on their own behalf, or who receive partnership income, $71 per half day of attendance or part thereof, but not exceeding $120 per day; (d) for expenses for legal and other representation at the attendance, $50; (e) for expenses for the presence of an interpreter at the attendance, $22 per hour of attendance or part thereof plus any travelling expenses determined in accordance with paragraph (a). (2) In this regulation— "half day" means a period not exceeding 4 hours in any day, whether that period is continuous or not. r. 8 -- 4 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 4 9. Application for refund For the purposes of section 90AA(2) of the Act, the prescribed form for an application for a refund is Form 2 set out in Schedule 2. 10. Certificate as to land tax due The prescribed fee for a certificate under section 97 of the Act is $12.50. 11. Change of address A person who— (a) changes postal address in a year; and (b) has received an assessment of tax in respect of the previous calendar year— must give notice in writing to the Commissioner of that change of address within one month. Penalty: 1 penalty unit. __________________ r. 9 -- 5 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 5 SCHEDULES SCHEDULE 1 REVOCATIONS Regulation 4 Name S.R. Number Land Tax Regulations 1988 214/1988 Land Tax (Amendment) Regulations 1988 387/1988 Land Tax (Amendment) Regulations 1989 234/1989 Land Tax (Amendment) Regulations 1990 266/1990 Land Tax (Amendment) Regulations 1991 177/1991 Land Tax (Amendment) Regulations 1992 23/1992 Land Tax (Amendment) Regulations 1993 112/1993 Land Tax (Further Amendment) Regulations 1993 176/1993 Land Tax (Refund Application) Regulations 1993 275/1993 Land Tax (Amendment) Regulations 1994 132/1994 Land Tax (Taxation Appeals) Regulations 1995 4/1995 __________________ Sch. 1 -- 6 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 6 SCHEDULE 2 Regulation 6(b) FORM 1 NOTICE OF ACQUISITION 1. Full name and address of vendor/transferor* (including if vendor/transferor is a trustee, name(if any) of trust; if vendor/transferor is a company, the company's A.C.N.)— 2. Full name and address of purchaser/transferee* (including if purchaser/transferee is a trustee, name (if any) of trust; if purchaser/transferee is a company, the company's A.C.N.)— 3. Intended future address of the vendor/transferor*— 4. Address and telephone number of purchaser/transferee* (if different from the property being acquired)— 5. Address and details of the property's title (include flat or unit number (if any), street number, name of street, road etc., suburb, town, postcode, lot number, plan number, volume and folio, or book and memorial, name of municipality or allotment number, section or portion and parish)— 6. The area of the land— 7. The municipal property number— 8. The date of the contract— 9. The total sale price— Sch. 2 -- 7 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 7 10. The date of possession or transfer— 11. The deposit details— 12. The purchase is/is not* a terms sale. (If terms sale, provide details)— 13. Details of the purchaser's/transferee's* interest in any other real property in Victoria— 14. Has the purchaser/transferee* previously received any land tax assessment? Yes/No* 15. The property is/is not* a residential property. (If a residential property, provide the number of bedrooms) 16. The property will/will not* be the principal place of residence of the purchaser/transferee*. 17. Description of the property (Use the description of property codes. If more than one description applies, include all applicable codes)— 18. Area of the building (if any) in square metres or body corporate schedule showing lot entitlement (if applicable)— 19. Name and telephone number of the purchaser's/transferee's* legal practitioner or agent (if any)— 20. I (insert purchaser's/transferee's name or name of the purchaser's/ transferee's legal practitioner or agent) state that to the best of my knowledge, the particulars supplied in this form are accurate. Signed: Date: * strike out words inapplicable. Sch. 2 -- 8 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 8 DESCRIPTION OF PROPERTY The following Code Numbers are to be used when completing item 17. Code No. Code No. Vacant Land 01 House block 02 Farm land (without buildings) 03 Fast food site 04 Hobby farm (Rural residential less than 20 ha) 05 Industrial land 06 Commercial land 07 Subdivisional land 08 Former road/laneway 09 Other—please specify Residential Property 10 House (new)—detached 11 House (previously occupied)— detached 12 Terrace—attached house 13 Dual occupancy house 14 Flat/unit/apartment (multi- storey) 15 Townhouse/unit 16 Flat/unit/apartment (retirement) 17 Flat/unit (whole block) 18 Other—please specify Industrial Property 20 Abattoir 21 Cool store 22 Factory 23 Warehouse 24 Warehouse/showroom 25 Oil Depot 26 Quarry/extraction 27 Other—please specify Rural Property 30 Hobby farm (less than 20 ha with dwelling) 31 Cereal 32 Dairy 33 Beef 34 Sheep 35 Piggery 36 Poultry 37 Vineyard 38 Orchard 39 Market garden/horticulture 40 Stud farm 41 Other—please specify Commercial property 50 Bank 51 Caravan park 52 Car/boat/truck yard 53 Car park 54 Childcare centre/kindergarten 55 Church/hall 56 Hospital 57 Hotel 58 Licensed grocer 59 Motel 60 Office (strata) Code Code Sch. 2 -- 9 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 9 No. No. 61 Office (whole building—multi- storey) 62 Petrol service station 63 Reception/function room 64 Restaurant/cafe 65 Retail store/showroom 66 School 67 Shop 68 Shop and dwelling 69 Shopping centre 70 Sport and recreation facility 71 Surgery/clinic 72 Theatre/cinema 73 Other—please specify __________________ Sch. 2 -- 10 of 11 -- S.R. No. 63/1998 Land Tax Regulations 1998 10 Regulation 9 FORM 2 REFUND APPLICATION FORM 1. Name, address and telephone number of the applicant— 2. Name, address and telephone number of the applicant's representative (if any) and the representative's relationship to the applicant— 3. Amount of refund claimed— 4. Date on which the amount claimed was paid to the Commissioner of State Revenue— 5. The grounds in support of my application for a refund are— 6. I do not* attach the following*/any* supporting documents— 7. Details of the amount or amounts claimed which has or have been charged to, or recovered from another person— 8. Details of any amounts currently owed by the applicant to, or that are in dispute with, the Commissioner of State Revenue— Signed: (signature of the applicant) Date: * strike out words inapplicable. ═══════════════ Sch. 2 -- 11 of 11 --