State Taxation Acts Further Amendment Act 2017
Authorised by the Chief Parliamentary Counsel
Authorised Version
i
State Taxation Acts Further Amendment Act 2017
No. 67 of 2017
TABLE OF PROVISIONS
Section Page
Part 1—Preliminary 1
1 Purposes 1
2 Commencement 3
Part 2—Amendment of Congestion Levy Act 2005 4
3 Specified parks and the Melbourne Zoo 4
4 Section 22 substituted 5
Part 3—Amendment of Duties Act 2000 6
5 Rate for additional duty chargeable for foreign purchasers—
residential property 6
6 Exemption or concession for certain first home buyers on PPR
transfers 6
Part 4—Amendment of Fire Services Property Levy Act 2012 7
7 Repeal of section 79 7
8 Service on a person by the Commissioner 7
9 Statute law revision 7
Part 5—Amendment of Land Tax Act 2005 8
Division 1—Absentee owner surcharge 8
10 Definitions 8
11 Exemptions from holding absentee controlling interests 8
12 New sections 3BA and 3BB inserted 8
13 Delegation of exemption power 11
14 New sections 3D and 3E inserted 11
15 New section 46IAA inserted 13
16 Land tax surcharge for absentee trusts 14
17 Land tax for absentee fixed trust if beneficial interests notified
to Commissioner 16
18 Land tax for absentee unit trust scheme if unitholdings notified
to Commissioner 18
19 Land tax for beneficiary/trustees 19
20 Land tax for PPR land if nominated PPR beneficiary 21
21 New Schedule 1A inserted 24
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Division 2—Exemptions and concessions 34
22 Public statutory authorities 34
23 Municipal and public land 34
24 Armed services personnel 35
25 Friendly societies 35
Part 6—Amendment of Payroll Tax Act 2007 36
26 Amendment of Schedule 2 36
Part 7—Amendment of Taxation Administration Act 1997 37
27 Permitted disclosures to particular persons or for particular
purposes 37
28 Repeal of section 92A 37
29 Repeal of section 124 37
30 Service of documents by Commissioner 37
31 When is service effective? 38
Part 8—Amendment of Unclaimed Money Act 2008 40
32 Repeal of section 100 40
33 When is service effective? 40
Part 9—Amendment of Valuation of Land Act 1960 and other Acts 41
Division 1—Amendment of Valuation of Land Act 1960 41
34 Definitions 41
35 Valuer-general and other employees 43
36 Functions of valuer-general 43
37 Valuation Best Practice Specifications Guidelines 43
38 Valuation of transmission easements 43
39 Participation in general valuations 43
40 Requirement to confer with valuer-general 44
41 Requirement to report on general valuation caused by council 45
42 Return of amended general valuation caused by council 45
43 Assessment by valuer-general of general valuation caused by
council 45
44 Requirements as to general valuation caused by valuer-general 46
45 Order where general valuation caused by council reported not
generally true and correct 46
46 Declaration where general valuation certified true and correct 47
47 Restriction on payment of valuers for general valuations 47
48 Valuer-general to maintain valuation record 47
49 Fees for copy of valuation 48
50 Section 9 substituted 48
51 Section 10 substituted 48
52 General valuation to be made each year 50
53 Minister may direct a general valuation of land 50
54 Valuations for the purposes of the Local Government Act 1989 50
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55 Repeal of sections 13DD and 13DE 50
56 Supplementary valuation 50
57 Certification of supplementary valuation caused by a council 51
58 Section 13DFB substituted 51
59 Repeal of section 13DJ 52
60 Application of Part 52
61 Section 13F substituted 52
62 Section 13G substituted 52
63 General valuation to be made each year 54
64 Minister may direct a general valuation of non-rateable leviable
land 54
65 Valuations for the purposes of the Fire Services Property Levy
Act 2012 55
66 Supplementary valuation 55
67 Certification of supplementary valuation caused by a collection
agency 55
68 Valuation authority to make supplementary valuation if
requested by collection agency 55
69 Repeal of section 13P 56
70 Notice of valuation 56
71 Repeal of section 19 56
72 Determination of objection 56
73 Costs 56
74 New sections 35 to 38 inserted 56
Division 2—Consequential amendments to other Acts 58
75 Co-operative Housing Societies Act 1958 58
76 Land Tax Act 2005—definition of general valuation 59
77 Land Tax Act 2005—repeal of section 21A 59
78 Local Government Act 1989 59
79 Water Act 1989 60
Part 10—Amendment of Victorian Civil and Administrative
Tribunal Act 1998 61
80 Amendment of Schedule 1—definition of taxing Act updated 61
Part 11—Repeal of amending Act 62
81 Repeal of amending Act 62
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Endnotes 63
1 General information 63
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Authorised by the Chief Parliamentary Counsel
Authorised Version
1
State Taxation Acts Further
Amendment Act 2017 †
No. 67 of 2017
[Assented to 19 December 2017]
The Parliament of Victoria enacts:
Part 1—Preliminary
1 Purposes
The main purposes of this Act are—
(a) to amend the Congestion Levy Act 2005 in
relation to exemptions for certain parking
spaces; and
Victoria
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Part 1—Preliminary
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(b) to amend the Duties Act 2000 in relation
to—
(i) the imposition of foreign purchaser
additional duty on a dutiable
transaction to which a concession
applies; and
(ii) the calculation of the first home buyer
concession; and
(c) to amend the Fire Services Property Levy
Act 2012 in relation to the service of
documents; and
(d) to amend the Land Tax Act 2005—
(i) in relation to the absentee owner
surcharge; and
(ii) to make further provision for the
circumstances in which certain land is
exempt; and
(e) to amend the Payroll Tax Act 2007 in
relation to the declaration by the Treasurer of
organisations to be approved group training
organisations; and
(f) to amend the Taxation Administration
Act 1997—
(i) in relation to permitted disclosures of
information; and
(ii) to make further provision for the
service of documents; and
(g) to amend the Unclaimed Money Act 2008
in relation to the service of documents; and
(h) to amend the Valuation of Land
Act 1960—
(i) to provide for general valuations to be
made each year; and
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Part 1—Preliminary
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(ii) to provide for the valuer-general to
conduct all valuations under that Act,
unless a council nominates to cause a
general valuation to be made; and
(i) to amend the Victorian Civil and
Administrative Tribunal Act 1998 in
relation to the taxing Acts to which that Act
applies; and
(j) to amend certain other Acts as a consequence
of the amendments made to the Valuation of
Land Act 1960 by this Act.
2 Commencement
(1) This Act (except Parts 2 to 10) comes into
operation on the day on which it receives the
Royal Assent.
(2) Section 5 is taken to have come into operation on
1 July 2015.
(3) Part 6 comes into operation on 1 July 2018.
(4) The remaining provisions of this Act come into
operation on the day after the day on which this
Act receives the Royal Assent.
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Part 2—Amendment of Congestion Levy Act 2005
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Part 2—Amendment of Congestion Levy
Act 2005
3 Specified parks and the Melbourne Zoo
For section 20A(3) of the Congestion Levy
Act 2005 substitute—
"(3) A parking space is an exempt parking space
if—
(a) it is provided on—
(i) land specified in Part 1 of
Schedule 1 to the Zoological
Parks and Gardens Act 1995; or
(ii) land within 200 metres of the land
specified in Part 1 of Schedule 1
to the Zoological Parks and
Gardens Act 1995; or
(iii) other land in the levy area that is
owned or managed by the Board
within meaning of the Zoological
Parks and Gardens Act 1995;
and
(b) it is set aside for—
(i) visitors to the zoological park
existing on the land referred to in
paragraph (a)(i); and
(ii) staff of the Board within meaning
of the Zoological Parks and
Gardens Act 1995.
(4) A parking space is an exempt parking space
if—
(a) it is provided on land described in
Vol.10894 Fol.151; and
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(b) Abbotsford Convent Foundation
(A.C.N. 098 462 474) is the registered
proprietor of the land within the
meaning of the Transfer of Land
Act 1958.".
4 Section 22 substituted
For section 22 of the Congestion Levy Act 2005
substitute—
"22 Parking for employees of 24/7 enterprises
working shifts
(1) A parking space is an exempt parking space
if it is used only for the parking of motor
vehicles by employees of a 24/7 enterprise
who are regularly rostered on to work shifts
at the 24/7 enterprise while the employees
work such shifts.
(2) In this section—
24/7 enterprise means an enterprise in
which shifts are continuously rostered
24 hours a day for 7 days a week.".
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Part 3—Amendment of Duties Act 2000
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Part 3—Amendment of Duties Act 2000
5 Rate for additional duty chargeable for foreign
purchasers—residential property
In section 28A(2) of the Duties Act 2000, for
"chargeable under section 28" substitute
"otherwise chargeable under this Chapter".
6 Exemption or concession for certain first home
buyers on PPR transfers
In section 57JA(3) of the Duties Act 2000, for
"The concession" substitute "For the purposes of
subsection (2), the concessional amount of duty
payable".
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Part 4—Amendment of Fire Services Property Levy Act 2012
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Part 4—Amendment of Fire Services
Property Levy Act 2012
7 Repeal of section 79
Section 79 of the Fire Services Property Levy
Act 2012 is repealed.
8 Service on a person by the Commissioner
(1) In section 81(1)(b) of the Fire Services Property
Levy Act 2012, for "2 business" substitute
"7 business".
(2) Section 81(2) of the Fire Services Property Levy
Act 2012 is repealed.
9 Statute law revision
The heading to Part 6 of the Fire Services
Property Levy Act 2012 is repealed.
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Part 5—Amendment of Land Tax Act 2005
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Part 5—Amendment of Land Tax Act 2005
Division 1—Absentee owner surcharge
10 Definitions
In section 3(1) of the Land Tax Act 2005 insert
the following definitions—
"chain of trusts has the meaning given in
section 3D;
ultimate trust, in a chain of trusts, has the
meaning given in section 3E;".
11 Exemptions from holding absentee controlling
interests
Section 3B(3), (4), (5) and (6) of the Land Tax
Act 2005 are repealed.
12 New sections 3BA and 3BB inserted
After section 3B of the Land Tax Act 2005
insert—
"3BA Exemption—land held on trust under
absentee trusts
(1) For the purposes of Part 3, if an absentee
beneficiary holds an exemption under
subsection (2) in relation to an absentee trust
that is—
(a) a fixed trust, the absentee beneficiary is
taken to hold their beneficial interest in
the trust as a beneficiary who is not an
absentee beneficiary; or
(b) a unit trust scheme, the absentee
beneficiary is taken to be a unitholder
in the scheme who is not an absentee
beneficiary; or
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(c) a discretionary trust, the absentee
beneficiary is taken to be a specified
beneficiary of the trust who is not an
absentee beneficiary.
(2) The Treasurer, for the purposes of
subsection (1), may, in writing, exempt an
absentee beneficiary in relation to an
absentee trust if the Treasurer is satisfied
that, having regard to any one or more of the
following matters, the absentee beneficiary
should not be treated as an absentee
beneficiary in relation to the trust—
(a) the nature and degree of the absentee
beneficiary's interest in the trust;
(b) the practical influence the absentee
beneficiary exerts or any rights the
absentee beneficiary enforces to
determine or influence, directly or
indirectly, the outcome of decisions
about the administration and conduct of
the trust;
(c) any practice or behaviour of the
absentee beneficiary affecting the
trustee's administration and conduct of
the trust;
(d) any other relevant circumstances.
3BB Absentee exemption requirements
(1) At least once every 6 months the Treasurer
must cause to be laid before each House of
Parliament, and publish on an appropriate
government website, a report setting out—
(a) in respect of the exemptions (if any)
granted by the Treasurer under
sections 3B and 3BA during the period
covered by the report—
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(i) the number of exemptions; and
(ii) the name of each corporation or
trust in relation to which an
exemption was granted; and
(iii) the value of each exemption,
being the amount of land tax
foregone, or likely to be foregone,
by the State because of the
exemption; and
(b) in respect of the exemptions (if any)
granted by the Commissioner or a
member of staff of the State Revenue
Office during the period covered by
the report under a delegation under
section 3C—
(i) the number of exemptions; and
(ii) the total value of the exemptions,
being the total amount of land tax
foregone, or likely to be foregone,
by the State because of the
exemptions.
(2) The Treasurer must issue guidelines for the
exercise of the power of exemption under
sections 3B and 3BA.
(3) The Treasurer must cause guidelines issued
under subsection (2) to be published in the
Government Gazette.
(4) Guidelines issued under subsection (2) are
not a legislative instrument within the
meaning of the Subordinate Legislation
Act 1994.".
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13 Delegation of exemption power
(1) In section 3C(1) of the Land Tax Act 2005—
(a) after paragraph (a) insert—
"(ab) the power of the Treasurer to exempt an
absentee beneficiary under
section 3BA(2);";
(b) in paragraph (b), after "paragraph (a)" insert
"or (ab)".
(2) For section 3C(4) of the Land Tax Act 2005
substitute—
"(4) Despite section 42A(1)(a) of the
Interpretation of Legislation Act 1984, the
Treasurer cannot exercise the power to—
(a) exempt an absentee person under
section 3B(2) while a delegation under
subsection (1)(a) is in effect; or
(b) exempt an absentee beneficiary under
section 3BA(2) while a delegation
under subsection (1)(ab) is in effect.".
14 New sections 3D and 3E inserted
After section 3C of the Land Tax Act 2005
insert—
"3D Meaning of chain of trusts
(1) For the purposes of this Act, a chain of
trusts is 2 or more trusts where at least one
of the following conditions is satisfied for
each of the trusts—
(a) the trustee of the trust has a specified
interest under another of the trusts;
(b) the trustee of another of the trusts has a
specified interest under the trust.
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(2) For the purposes of this section, a person has
a specified interest under a trust if—
(a) in the case of a trust that is a fixed trust,
the person has a beneficial interest
under the trust; or
(b) in the case of a trust that is a unit trust
scheme, the person is a unitholder in
the scheme; or
(c) in the case of a trust that is a
discretionary trust, the person is a
specified beneficiary of the trust.
3E Meaning of ultimate trust
(1) For the purposes of this Act, an ultimate
trust is a trust—
(a) in a chain of trusts; and
(b) under which no person who has a
specified interest holds that interest as a
trustee of a trust for another person.
(2) For the purposes of this section, a person has
a specified interest under an ultimate trust
if—
(a) in the case of a trust that is a fixed trust,
the person has a beneficial interest
under the trust; or
(b) in the case of a trust that is a unit trust
scheme, the person is a unitholder in
the scheme; or
(c) in the case of a trust that is a
discretionary trust, the person is a
specified beneficiary of the trust.".
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15 New section 46IAA inserted
Before section 46IA of the Land Tax Act 2005
insert—
"46IAA Absentee proportion of interests in land
subject to a trust in a chain of trusts
(1) The absentee proportion of interests in land
subject to a trust to the total interests in the
land is the proportion of all the interests in
that land that—
(a) natural person absentees or absentee
corporations have in that land directly
or indirectly through one or more
chains of trusts that they do not hold on
trust for another person; or
(b) persons have in that land directly or
indirectly through one or more chains
of trusts as trustee of an absentee trust
that is a discretionary trust.
(2) Without limiting subsection (1), in
calculating the absentee proportion of
interests in land subject to a trust, a
unitholding in a unit trust scheme is to be
treated as an interest in the land.
Examples
Schedule 1A sets out examples of how the absentee
proportion of interests in land subject to a trust that is in a
chain of trusts is calculated.".
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16 Land tax surcharge for absentee trusts
(1) For section 46IA(1) of the Land Tax Act 2005
substitute—
"(1) A person who is the owner of land as a
trustee of an absentee trust that is a fixed
trust is liable for land tax determined using
the formula—
( ) A = B + C 1 5% × ⋅
where—
A is the amount of assessed land tax that
is payable;
B is the amount determined by applying
the applicable rate set out in Part 3 of
Schedule 1;
C is—
(a) if the absentee trust is not in a
chain of trusts or is an ultimate
trust, the value of all land subject
to the trust that would be taken
under section 46IB to be owned
by an absentee beneficiary if a
notice were in force under
section 46B in respect of the
beneficial interests of that
absentee beneficiary in that land;
or
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(b) if the absentee trust is in a chain of
trusts and is not an ultimate trust,
an amount determined by the
formula—
D E ×
where—
D is the absentee proportion of
interests in all land subject to
the trust;
E is the taxable value of all
land subject to the trust.
(1A) A person who is the owner of land as a
trustee of an absentee trust that is a unit trust
scheme is liable for land tax determined
using the formula—
( ) A = B + C 1 5% × ⋅
where—
A is the amount of assessed land tax that
is payable;
B is the amount determined by applying
the applicable rate set out in Part 3 of
Schedule 1;
C is—
(a) if the unit trust scheme is not in a
chain of trusts or is an ultimate
trust, the value of all land subject
to the scheme that would be taken
under section 46IC to be owned
by an absentee beneficiary if a
notice were in force under
section 46C in respect of the
unitholdings in the scheme held
by that absentee beneficiary; or
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(b) if the unit trust scheme is in a
chain of trusts and is not an
ultimate trust, an amount
determined by the formula—
D E ×
where—
D is the absentee proportion of
interests in all land subject to
the scheme;
E is the taxable value of all
land subject to the scheme.
(1B) A person who is the owner of land as trustee
of an absentee trust that is a discretionary
trust is liable for land tax determined at the
applicable rate set out in Part 5 of
Schedule 1.".
(2) In section 46IA(2) of the Land Tax Act 2005—
(a) in paragraph (a), for "subsection (1)(a)"
substitute "subsections (1) and (1A)";
(b) for paragraph (b) substitute—
"(b) subsection (1B).".
17 Land tax for absentee fixed trust if beneficial
interests notified to Commissioner
(1) For section 46IB(1)(b) of the Land Tax Act 2005
substitute—
"(b) the trustee of the trust is to be assessed for
land tax on the whole of the land subject to
the trust—
(i) if the trust is not in a chain of trusts or
is an ultimate trust, at the applicable
rate set out in Part 4 of Schedule 1, as if
the land were the only land owned by
the trustee; or
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(ii) if the trust is in a chain of trusts and is
not an ultimate trust, using the
formula—
( ) A = B + C D 1 5% × × ⋅
where—
A is the amount of assessed land tax
that is payable;
B is the amount determined by
applying the applicable rate set
out in Part 1 of Schedule 1 on the
whole of the land subject to the
trust (as if that land were the only
land owned by the trustee);
C is the absentee proportion of
interests in all land subject to the
trust;
D is the taxable value of all land
subject to the trust.".
(2) In the formula in section 46IB(3)(b) of the Land
Tax Act 2005, for the variable "C" substitute—
"C is—
(a) if the trust is not in a chain of trusts or
is an ultimate trust, the taxable value of
all land owned by an absentee
beneficiary; or
(b) if the trust is in a chain of trusts and is
not an ultimate trust, an amount
determined by the formula—
D E ×
where—
D is the absentee proportion of
interests in all land subject to the
trust;
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E is the taxable value of all land
subject to the trust.".
18 Land tax for absentee unit trust scheme if
unitholdings notified to Commissioner
(1) For section 46IC(1)(b) of the Land Tax Act 2005
substitute—
"(b) the trustee of the scheme is to be assessed for
land tax on the whole of the land subject to
the scheme—
(i) if the scheme is not in a chain of trusts
or is an ultimate trust, at the applicable
rate set out in Part 4 of Schedule 1, as if
the land were the only land owned by
the trustee; or
(ii) if the scheme is in a chain of trusts and
is not an ultimate trust, an amount
determined using the formula—
( ) A = B + C D 1 5% × × ⋅
where—
A is the amount of assessed land tax
that is payable;
B is the amount determined by
applying the applicable rate set
out in Part 1 of Schedule 1 on the
whole of the land subject to the
scheme (as if that land were the
only land owned by the trustee);
C is the absentee proportion of
interests in all land subject to the
scheme;
D is the taxable value of all land
subject to the scheme.".
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(2) In the formula in section 46IC(3)(b) of the Land
Tax Act 2005, for the variable "C" substitute—
"C is—
(a) if the unit trust scheme is not in a
chain of trusts or is an ultimate trust,
the taxable value of all land subject to
the scheme owned by a unitholder who
is an absentee beneficiary; or
(b) if the unit trust scheme is in a chain of
trusts and is not an ultimate trust, an
amount determined by the formula—
D E ×
where—
D is the absentee proportion of
interests in all land subject to the
scheme;
E is the taxable value of all land
subject to the scheme.".
19 Land tax for beneficiary/trustees
(1) For section 46ID(3)(a) of the Land Tax Act 2005
substitute—
"(a) the amount determined by the formula—
( ) (A B) + C D 1 5% × × × ⋅
where—
A is—
(a) the proportion of the
beneficiary/trustee's beneficial
interest in land subject to the first
trust to the total beneficial
interests in land subject to the first
trust; or
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(b) the proportion of the
beneficiary/trustee's unitholding in
the first scheme to the total
unitholdings in the first scheme;
B is that part of the total amount of tax
assessed on the trustee of the first trust
or the first scheme on the whole of the
land subject to the first trust or first
scheme determined by applying the
applicable rate set out in Part 1 of
Schedule 1 on the whole of the land
subject to the first trust or first scheme;
C is—
(a) if the second trust is an absentee
trust that is a discretionary trust,
100% of interests in all land
subject to the discretionary trust;
or
(b) in all other cases, the absentee
proportion of interests in all land
subject to the second trust;
D is the taxable value of the land of which
the beneficiary/trustee is taken by
subsection (1) to be the owner; and".
(2) For section 46ID(5)(a) of the Land Tax Act 2005
substitute—
"(a) the amount determined by the formula—
( ) A = B + C D 1 5% × × ⋅
where—
A is—
(a) the proportion of the
beneficiary/trustee's beneficial
interest in land subject to the first
trust to the total beneficial
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interests in land subject to the first
trust; or
(b) the proportion of the
beneficiary/trustee's unitholding
in the first scheme to the total
unitholdings in the first scheme;
B is that part of the total amount of tax
assessed on the trustee of the first trust
or the first scheme on the whole of the
land subject to the first trust or first
scheme determined by applying the
applicable rate set out in Part 1 of
Schedule 1 on the whole of the land
subject to the first trust or first scheme;
C is—
(a) if the second trust is an absentee
trust that is a discretionary trust,
100% of interests in all land
subject to the discretionary trust;
or
(b) in all other cases, the absentee
proportion of interests in all land
subject to the second trust;
D is the taxable value of the land of which
the beneficiary/trustee is taken by
subsection (1) to be the owner; and".
20 Land tax for PPR land if nominated PPR
beneficiary
(1) In section 46IF(2) of the Land Tax Act 2005, for
"the unit trust scheme" substitute "a unit trust
scheme (other than a scheme that is in a chain of
trusts)".
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(2) After section 46IF(2) of the Land Tax Act 2005
insert—
"(2A) The trustee of a unit trust scheme that is in a
chain of trusts is to be assessed for land tax
on land subject to the scheme—
(a) if that land is used and occupied as the
principal place of residence of the
nominated PPR beneficiary—
(i) as if the land were the only land
owned by the trustee; and
(ii) using the formula—
( ) A = B + C D 1 5% × × ⋅
where—
A is the amount of assessed
land tax that is payable;
B is the amount determined by
applying the applicable rate
set out in Part 1 of
Schedule 1 on the whole of
the land subject to the
scheme (as if that land were
the only land owned by the
trustee);
C is the absentee proportion of
interests in all the land
subject to the scheme;
D is the taxable value of all
land subject to the scheme;
or
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(b) if that land is not used and occupied as
the principal place of residence of the
nominated PPR beneficiary, using the
formula—
( ) A = B + C D 1 5% × × ⋅
where—
A is the amount of assessed land tax
that is payable;
B is the amount determined by
applying the applicable rate set
out in Part 3 of Schedule 1 on the
whole of the land subject to the
scheme (as if that land were the
only land owned by the trustee);
C is the absentee proportion of
interests in all the land subject to
the scheme;
D is the taxable value of all land
subject to the scheme.".
(3) In section 46IF(3) of the Land Tax Act 2005,
after "Subsection (2)(a)" insert "or (2A)(a)".
(4) In section 46IF(4) of the Land Tax Act 2005,
after "Subsection (2)(a)" insert "or (2A)(a)".
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21 New Schedule 1A inserted
After Schedule 1 of the Land Tax Act 2005
insert—
"Schedule 1A—Examples of
absentee proportion
Section 46IAA
Example 1
1. Alpha (as trustee of the Alpha Unit Trust) owns
taxable land.
2. The sole unitholder of the Alpha Unit Trust is
Bravo (as trustee of the Bravo Unit Trust).
The unitholders of the Bravo Unit Trust are—
• Absentee Beneficiary 1, who has a 40%
unitholding; and
• Non-absentee Beneficiary 1, who has a 40%
unitholding; and
• Absentee Beneficiary 2, who has a 20%
unitholding.
3. The Bravo Unit Trust is an absentee trust because
it has at least one absentee beneficiary—see
paragraph (b) of the definition of absentee trust.
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The Alpha Unit Trust is also an absentee trust
because its unitholder, Bravo, is an absentee
beneficiary holding an interest as trustee of an
absentee trust—see paragraph (b) of the definition
of absentee trust and paragraph (b)(ii) of the
definition of absentee beneficiary.
4. The Alpha Unit Trust and the Bravo Unit Trust
are in a chain of trusts—see section 3D.
5. The absentee proportion of interests in land
subject to the Alpha Unit Trust is calculated
as follows—
Step 1—calculate Absentee Beneficiary 1's
interest in the land
Multiply Absentee Beneficiary 1's interest in
the Bravo Unit Trust (40%) by Bravo's interest
(as trustee of the Bravo Unit Trust) in the Alpha
Unit Trust (100%).
40% × 100% = 40%.
Step 2—calculate Absentee Beneficiary 2's
interest in the land
Multiply Absentee Beneficiary 2's interest in
the Bravo Unit Trust (20%) by Bravo's interest
(as trustee of the Bravo Unit Trust) in the Alpha
Unit Trust (100%).
20% × 100% = 20%.
Step 3—add together the amounts calculated
under Step 1 and Step 2
40% + 20% = 60%.
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Example 2
1. Alpha (as trustee of the Alpha Fixed Trust) owns
taxable land.
2. The beneficiaries of the Alpha Fixed Trust are—
• Bravo (as trustee of the Bravo Fixed Trust),
who has a 50% beneficial interest; and
• Charlie (as trustee of the Charlie Fixed
Trust), who has a 50% beneficial interest.
The beneficiaries of the Bravo Fixed Trust are—
• Absentee Beneficiary 1, who has a 50%
beneficial interest; and
• Absentee Beneficiary 2, who has a 30%
beneficial interest; and
• Non-absentee Beneficiary 1, who has a 20%
beneficial interest.
The sole beneficiary of the Charlie Fixed Trust is
Non-absentee Beneficiary 2.
3. The Bravo Fixed Trust is an absentee trust
because it has at least one absentee beneficiary—
see paragraph (a) of the definition of absentee
trust.
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The Charlie Fixed Trust is not an absentee trust
because its sole beneficiary, Non-absentee
Beneficiary 2, is not an absentee beneficiary.
The Alpha Fixed Trust is an absentee trust
because it has at least one absentee beneficiary,
Bravo, holding an interest as trustee of an
absentee trust—see paragraph (a) of the definition
of absentee trust and paragraph (b)(i) of the
definition of absentee beneficiary.
4. The Alpha Fixed Trust, the Bravo Fixed Trust and
the Charlie Fixed Trust are in a chain of trusts—
see section 3D.
5. The absentee proportion of interests in land
subject to the Alpha Fixed Trust is calculated as
follows—
Step 1—calculate Absentee Beneficiary 1's
interest in the land
Multiply Absentee Beneficiary 1's interest in the
Bravo Fixed Trust (50%) by Bravo's interest (as
trustee of the Bravo Fixed Trust) in the Alpha
Fixed Trust (50%).
50% × 50% = 25%.
Step 2—calculate Absentee Beneficiary 2's
interest in the land
Multiply Absentee Beneficiary 2's interest in the
Bravo Fixed Trust (30%) by Bravo's interest (as
trustee of the Bravo Fixed Trust) in the Alpha
Fixed Trust (50%).
30% × 50% = 15%.
Step 3—add together the amounts calculated
under Step 1 and Step 2
25% + 15% = 40%.
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Example 3
1. Alpha (as trustee of the Alpha Fixed Trust) owns
taxable land.
2. The beneficiaries of the Alpha Fixed Trust are—
• Bravo (as trustee of the Bravo Fixed Trust),
who has a 50% beneficial interest; and
• Charlie (as trustee of the Charlie Fixed
Trust), who has a 50% beneficial interest.
The beneficiaries of the Bravo Fixed Trust are—
• Absentee Beneficiary 1, who has a 50%
beneficial interest; and
• Non-absentee Beneficiary 1, who has a 50%
beneficial interest.
The beneficiaries of the Charlie Fixed Trust are—
• Non-absentee Beneficiary 2, who has 20%
beneficial interest; and
• Absentee Beneficiary 2, who has an 80%
beneficial interest.
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3. The Bravo Fixed Trust and the Charlie Fixed
Trust are absentee trusts because each trust has at
least one absentee beneficiary—see paragraph (a)
of the definition of absentee trust.
The Alpha Fixed Trust is also an absentee trust
because it has absentee beneficiaries, Bravo and
Charlie, who hold interests as trustees of absentee
trusts—see paragraph (a) of the definition of
absentee trust and paragraph (b)(i) of the
definition of absentee beneficiary.
4. The Alpha Fixed Trust, the Bravo Fixed Trust and
the Charlie Fixed Trust are in a chain of trusts—
see section 3D.
5. The absentee proportion of interests in land
subject to the Alpha Fixed Trust is calculated as
follows—
Step 1—calculate Absentee Beneficiary 1's
interest in the land
Multiply Absentee Beneficiary 1's interest in the
Bravo Fixed Trust (50%) by Bravo's interest (as
trustee of the Bravo Fixed Trust) in the Alpha
Fixed Trust (50%).
50% × 50% = 25%.
Step 2—calculate Absentee Beneficiary 2's
interest in the land
Multiply Absentee Beneficiary 2's interest in the
Charlie Fixed Trust (80%) by Charlie's interest (as
trustee of the Charlie Fixed Trust) in the Alpha
Fixed Trust (50%).
80% × 50% = 40%.
Step 3—add together the amounts calculated
under Step 1 and Step 2
25% + 40% = 65%.
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Example 4
1. Alpha (as trustee of the Alpha Fixed Trust) owns
taxable land.
2. The beneficiaries of the Alpha Fixed Trust are—
• Bravo (as trustee of the Bravo Fixed Trust),
who has a 50% beneficial interest; and
• Charlie (as trustee of the Charlie
Discretionary Trust), who has a 50%
beneficial interest.
The beneficiaries of the Bravo Fixed Trust are—
• Absentee Beneficiary 1, who has a 50%
beneficial interest; and
• Non-absentee Beneficiary 1, who has a 50%
beneficial interest.
The specified beneficiaries of the Charlie
Discretionary Trust are—
• Absentee Beneficiary 2; and
• Non-absentee Beneficiary 2.
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3. The Bravo Fixed Trust is an absentee trust
because it has at least one absentee beneficiary—
see paragraph (a) of the definition of absentee
trust.
The Charlie Discretionary Trust is an absentee
trust because it has at least one an absentee
beneficiary—see paragraph (c) of the definition of
absentee trust.
The Alpha Fixed Trust is also an absentee trust
because it has absentee beneficiaries, Bravo and
Charlie, who hold beneficial interests as trustees
of absentee trusts—see paragraph (a) of the
definition of absentee trust and paragraph (b)(i) of
the definition of absentee beneficiary.
4. The Alpha Fixed Trust, the Bravo Fixed Trust and
the Charlie Discretionary Trust are in a chain of
trusts—see section 3D.
5. The absentee proportion of interests in land
subject to the Alpha Fixed Trust is calculated as
follows—
Step 1—calculate Absentee Beneficiary 1's
interest in the land
Multiply Absentee Beneficiary 1's interest in the
Bravo Fixed Trust (50%) by Bravo's interest (as
trustee of the Bravo Fixed Trust) in the Alpha
Fixed Trust (50%).
50% × 50% = 25%.
Step 2—identify the interest held by Charlie (as
trustee of the Charlie Discretionary Trust) in the
Alpha Fixed Trust
50%.
Step 3—add together the amounts calculated and
identified under Step 1 and Step 2
25% + 50% = 75%.
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Example 5
1. Alpha (as trustee of the Alpha Unit Trust) owns
taxable land.
2. The sole unitholder of the Alpha Unit Trust is
Bravo (as trustee of the Bravo Unit Trust).
The unitholders of the Bravo Unit Trust are—
• Charlie (as trustee of the Charlie Unit Trust),
who has a 50% unitholding; and
• Delta (as trustee of the Delta Unit Trust),
who has a 50% unitholding.
The unitholders of the Charlie Unit Trust are—
• Absentee Beneficiary 1, who has a 50%
unitholding; and
• Non-absentee Beneficiary 1, who has a 50%
unitholding.
The sole unitholder of the Delta Unit Trust is
Absentee Beneficiary 2.
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3. The Charlie Unit Trust and the Delta Unit Trust
are absentee trusts because each trust has at least
one absentee beneficiary—see paragraph (b) of
the definition of absentee trust.
The Bravo Unit Trust is also an absentee trust
because it has absentee beneficiaries, Charlie and
Delta, who hold unitholdings as trustees of
absentee trusts—see paragraph (b) of the
definition of absentee trust and paragraph (b)(ii)
of the definition of absentee beneficiary.
The Alpha Unit Trust is also an absentee trust
because its unitholder, Bravo, holds unitholdings
as trustee of an absentee trust—see paragraph (b)
of the definition of absentee trust and
paragraph (b)(ii) of the definition of absentee
beneficiary.
4. The Alpha Unit Trust, the Bravo Unit Trust, the
Charlie Unit Trust and the Delta Unit Trust are in
a chain of trusts—see section 3D.
5. The absentee proportion of interests in land
subject to the Alpha Unit Trust is calculated as
follows—
Step 1—calculate Absentee Beneficiary 1's
interest in the land
Multiply Absentee Beneficiary 1's interest in the
Charlie Unit Trust (50%) by Charlie's interest (as
trustee of the Charlie Unit Trust) in the Bravo
Unit Trust (50%) by Bravo's interest (as trustee of
the Bravo Unit Trust) in the Alpha Unit Trust
(100%).
50% × 50% × 100% = 25%.
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Step 2—calculate Absentee Beneficiary 2's
interest in the land
Multiply Absentee Beneficiary 2's interest in the
Delta Unit Trust (100%) by Delta's interest (as
trustee of the Delta Unit Trust) in the Bravo Unit
Trust (50%) by Bravo's interest (as trustee of the
Bravo Unit Trust) in the Alpha Unit trust (100%).
100% × 50% × 100% = 50%.
Step 3—add together the amounts calculated
under Step 1 and Step 2
25% + 50% = 75%.".
Division 2—Exemptions and concessions
22 Public statutory authorities
For section 80(2)(a)(ii) of the Land Tax Act 2005
substitute—
"(ii) a person or body referred to in section 72(1)
that satisfies the requirements of section
72(2); or
(iii) a person or body referred to in section 81(1),
83(1) or 84(1); or".
23 Municipal and public land
For section 81(2)(b) of the Land Tax Act 2005
substitute—
"(b) a person or body referred to in section 72(1)
that satisfies the requirements of
section 72(2); or
(c) a person or body referred to in section 80(1),
83(1) or 84(1).".
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24 Armed services personnel
For section 83(2)(b) of the Land Tax Act 2005
substitute—
"(b) a person or body referred to in section 72(1)
that satisfies the requirements of
section 72(2); or
(c) a person or body referred to in section 80(1),
81(1) or 84(1).".
25 Friendly societies
For section 84(2)(b)(ii) of the Land Tax Act 2005
substitute—
"(ii) a person or body referred to in section 72(1)
that satisfies the requirements of
section 72(2); or
(iii) a person or body referred to in section 80(1),
81(1) or 83(1).".
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Part 6—Amendment of Payroll Tax Act 2007
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Part 6—Amendment of Payroll Tax Act 2007
26 Amendment of Schedule 2
In Schedule 2 to the Payroll Tax Act 2007, in
clause 13B(1), for "a non-profit" substitute "an".
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Part 7—Amendment of Taxation Administration Act 1997
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Part 7—Amendment of Taxation
Administration Act 1997
27 Permitted disclosures to particular persons or for
particular purposes
In section 92(1)(e) of the Taxation
Administration Act 1997—
(a) in subparagraph (vf), for "Primary
Industries" substitute "Economic
Development, Jobs, Transport and
Resources";
(b) in subparagraph (vg), for "Australian Crime
Commission" substitute "Australian
Criminal Intelligence Commission".
28 Repeal of section 92A
Section 92A of the Taxation Administration
Act 1997 is repealed.
29 Repeal of section 124
Section 124 of the Taxation Administration
Act 1997 is repealed.
30 Service of documents by Commissioner
(1) In section 125(1)(d) of the Taxation
Administration Act 1997 omit "by facsimile or
other electronic transmission or".
(2) After section 125(1)(d) of the Taxation
Administration Act 1997 insert—
"(da) if the person has given an electronic address
as an available means of service, by
electronic communication to that electronic
address; or
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Examples
The following are examples of an electronic
address—
• an email address;
• a secure internet site that the person can access
to obtain a document;
• a facsimile number;
• a mobile phone number.
(db) by a prescribed means; or".
31 When is service effective?
(1) In section 125A(1)(b) of the Taxation
Administration Act 1997, for "2 business"
substitute "7 business".
(2) For section 125A(1)(c) of the Taxation
Administration Act 1997 substitute—
"(c) in the case where the Commissioner makes a
document available for access or retrieval by
the person from or through an internet site
maintained by the Commissioner—at the
time the Commissioner notifies the person
by electronic communication that the
document is available to be accessed or
retrieved;
(d) in the case of any other form of electronic
communication—at the time that
communication is received;
Examples
An email or facsimile is taken to be served on a
person at the time the email or facsimile is received
by the person—see section 13A of the Electronic
Transactions (Victoria) Act 2000 in relation to the
time of receipt of an electronic communication.
(e) in the case of a prescribed means of
service—at the prescribed time.".
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(3) For section 125A(2) of the Taxation
Administration Act 1997 substitute—
"(2) For the purposes of subsection (1)(c),
notification is taken to have been given to a
person by the Commissioner at the time the
electronic communication of the notification
is received by the person.".
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Part 8—Amendment of Unclaimed Money Act 2008
State Taxation Acts Further Amendment Act 2017
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Part 8—Amendment of Unclaimed Money
Act 2008
32 Repeal of section 100
Section 100 of the Unclaimed Money Act 2008 is
repealed.
33 When is service effective?
(1) In section 102(1)(b) of the Unclaimed Money
Act 2008, for "2 business" substitute
"7 business".
(2) Section 102(2) of the Unclaimed Money
Act 2008 is repealed.
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Part 9—Amendment of Valuation of Land Act 1960 and other Acts
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Part 9—Amendment of Valuation of Land
Act 1960 and other Acts
Division 1—Amendment of Valuation of Land
Act 1960
34 Definitions
In section 2(1) of the Valuation of Land
Act 1960—
(a) insert the following definition—
"business day means a day other than—
(a) a Saturday or a Sunday; or
(b) a day appointed under the Public
Holidays Act 1993 as a public
holiday or public half-holiday;";
(b) the definition of collection agency general
valuation is repealed;
(c) the definition of council general valuation
is repealed;
(d) for the definition of general valuation
substitute—
"general valuation means a valuation that a
valuation authority is causing or has
caused to be made—
(a) under Part II of all rateable land in
an area; or
(b) under Part IIA of all non-rateable
leviable land;";
(e) in the definition of notice of valuation omit
", 15(2)(a)";
(f) the definition of relevant municipal district
is repealed;
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(g) for the definition of valuation authority, in
relation to a municipal district, substitute—
"valuation authority, in relation to rateable
land in a municipal district, means—
(a) the valuer-general; or
(b) if a council for a municipal district
that has the power under
section 10 to cause general
valuations to be made for the
municipal district, the council;";
(h) for the definition of valuation authority, in
relation to non-rateable leviable land,
substitute—
"valuation authority, in relation to non-
rateable leviable land, means—
(a) the valuer-general; or
(b) a collection agency that has the
power under section 13G to cause
general valuations to be made—
(i) in respect of land located in
its municipal district; or
(ii) in respect of land that is not
located in its municipal
district, if the collection
agency has been directed by
the Minister administering
the Fire Services Property
Levy Act 2012 to be the
collection agency in respect
of the land;";
(i) in the definition of valuation record, for
"section 7C;" substitute "section 7C.";
(j) the definition of valuer-general general
valuation is repealed.
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35 Valuer-general and other employees
In section 3(5) of the Valuation of Land
Act 1960—
(a) in paragraph (a), for "request;" substitute
"request; or";
(b) after paragraph (b) insert—
"(ba) the Chief Executive Officer of a
council; or".
36 Functions of valuer-general
In section 5(1)(ab) of the Valuation of Land
Act 1960 omit "when so nominated by councils or
collection agencies or as directed by the Minister
under Part IIA".
37 Valuation Best Practice Specifications Guidelines
In section 5AA(1), (3) and (4) of the Valuation
of Land Act 1960 omit "biennial".
38 Valuation of transmission easements
(1) In section 5B(2)(a) of the Valuation of
Land Act 1960, for "every even calendar year
(subject to subsection (2A))" substitute
"each calendar year".
(2) Section 5B(2A) of the Valuation of Land
Act 1960 is repealed.
39 Participation in general valuations
(1) In the heading to section 6 of the Valuation of
Land Act 1960 omit "made by a valuation
authority".
(2) For section 6(1) of the Valuation of Land
Act 1960 substitute—
"(1) A valuation authority that is going to cause a
general valuation to be made must give
notice of the valuation to each rating
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authority interested in the valuation of land
in the area for which the valuation is being
made.
(1A) A notice under subsection (1) must—
(a) be given to each rating authority at least
one month before the valuation
authority begins the valuation; and
(b) specify a date by which each rating
authority must give notice under
subsection (2).".
(3) In section 6(4) of the Valuation of Land
Act 1960—
(a) for "council general valuation or a collection
agency general valuation" substitute
"general valuation caused by a council";
(b) for "the council" (where twice occurring)
substitute "the valuation authority".
(4) In section 6(5) of the Valuation of Land
Act 1960, for "council" substitute "valuation
authority".
40 Requirement to confer with valuer-general
In section 7 of the Valuation of Land Act 1960—
(a) for "council general valuation or collection
agency general valuation" substitute
"general valuation";
(b) in paragraphs (d) and (e), for "relevant
municipal district" substitute "municipal
district of that council".
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41 Requirement to report on general valuation caused
by council
(1) In the heading to section 7AA of the Valuation of
Land Act 1960, for "council general valuation
and collection agency general valuation"
substitute "general valuation caused by
council".
(2) In section 7AA(1) of the Valuation of Land
Act 1960, for "council general valuation or a
collection agency general valuation" substitute
"general valuation caused by a council".
42 Return of amended general valuation caused by
council
(1) In the heading to section 7AB of the Valuation of
Land Act 1960, for "council general valuation
or collection agency general valuation"
substitute "general valuation caused by
council".
(2) In section 7AB(2) of the Valuation of Land
Act 1960, for "council general valuation or
collection agency general valuation" substitute
"general valuation caused by a council".
43 Assessment by valuer-general of general valuation
caused by council
(1) For the heading to section 7AC of the Valuation
of Land Act 1960 substitute—
"Assessment by valuer-general of general
valuation caused by council".
(2) In section 7AC(1) of the Valuation of Land
Act 1960, for "council general valuation or
collection agency general valuation" substitute
"general valuation caused by a council".
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44 Requirements as to general valuation caused by
valuer-general
(1) For the heading to section 7AD of the Valuation
of Land Act 1960 substitute—
"Requirements as to general valuation caused
by valuer-general".
(2) In section 7AD(1) of the Valuation of Land
Act 1960—
(a) omit "valuer-general" (where secondly
occurring);
(b) for "he or she" substitute "the valuer-
general".
45 Order where general valuation caused by council
reported not generally true and correct
(1) In the heading to section 7AE of the Valuation of
Land Act 1960, for "council general valuation
or collection agency general valuation"
substitute "general valuation caused by
council".
(2) In section 7AE(1) of the Valuation of Land
Act 1960, for "council general valuation or a
collection agency general valuation" substitute
"general valuation caused by a council".
(3) In section 7AE(2) of the Valuation of Land
Act 1960—
(a) in paragraph (a)—
(i) for subparagraph (i) substitute—
"(i) all of the rateable land in the
whole or any part of the municipal
district of the council on the basis
or bases of value assessed that are
specified in the Order; or";
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(ii) in subparagraph (ii) omit "in the case
of a collection agency general
valuation—";
(b) for paragraph (b) substitute—
"(b) limit the use, by a council or other
rating authority, of a general valuation
caused by a council as to any one or
more of the bases of value assessed to
such period as is specified in the
Order.".
46 Declaration where general valuation certified true
and correct
For section 7AF(1) of the Valuation of Land
Act 1960 substitute—
"(1) In accordance with this section, the Minister
may declare that a general valuation is
generally true and correct—
(a) as to the whole valuation or any part
or parts of the valuation; and
(b) as to any one or more of the bases of
value assessed.".
47 Restriction on payment of valuers for general
valuations
In section 7A(1) of the Valuation of Land
Act 1960 omit "council general valuation or a
collection agency".
48 Valuer-general to maintain valuation record
For section 7C(1) of the Valuation of Land
Act 1960 substitute—
"(1) The valuer-general is responsible for
establishing and maintaining a record of
all general valuations and supplementary
valuations completed by or provided to the
valuer-general under this Act.".
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49 Fees for copy of valuation
For section 8AA(1A) of the Valuation of Land
Act 1960 substitute—
"(1A) A council or a collection agency that has
been provided with a valuation by the valuer-
general under section 11 or 13H is not
required to pay a fee for the provision of that
valuation.".
50 Section 9 substituted
For section 9 of the Valuation of Land Act 1960
substitute—
"9 Valuer-general is valuation authority
Subject to section 10, the valuer-general is
the valuation authority in respect of rateable
land in a municipal district of a council.".
51 Section 10 substituted
For section 10 of the Valuation of Land
Act 1960 substitute—
"10 Council is valuation authority if
nomination is in force
(1) A council has the power to cause a valuation
of all land in its municipal district for a
specified year if it makes a nomination for
that year which meets the requirements of
this section.
(2) The requirements are that the nomination
is—
(a) made to the valuer-general; and
(b) in writing; and
(c) made on or before the relevant day for
that calendar year.
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(3) A nomination for a specified year also meets
the requirements if—
(a) it is made after the relevant day; and
(b) the valuer-general accepts it.
(4) For the purposes of subsection (3)(b), the
valuer-general may accept a nomination after
the relevant day if the valuer-general
considers it appropriate to do so.
(5) A nomination that meets the requirements of
this section continues in force until the
earlier of the following—
(a) the date on which it is revoked;
(b) 30 June 2022.
(6) A council may revoke a nomination by
giving notice, in writing, to the valuer-
general by 30 June of the calendar year that
immediately precedes the next calendar year
in which a general valuation is to be made.
(7) In this section—
"relevant day means—
(a) for the 2019 calendar year,
30 January 2018; or
(b) for the 2020 calendar year,
30 June 2019; or
(c) for the 2021 calendar year,
30 June 2020; or
(d) for the 2022 calendar year,
30 June 2021;
specified year means any of the following
years—
(a) the 2019 calendar year;
(b) the 2020 calendar year;
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(c) the 2021 calendar year;
(d) the 2022 calendar year.".
52 General valuation to be made each year
(1) In the heading to section 11 of the Valuation of
Land Act 1960, for "every two years" substitute
"each year".
(2) In section 11 of the Valuation of Land
Act 1960—
(a) in paragraph (a)—
(i) for "the relevant municipal district"
substitute "an area";
(ii) for "every even" substitute "each";
(b) for paragraph (b)(ii) substitute—
"(ii) to be provided to the council of the
municipal district to which the area
relates.".
53 Minister may direct a general valuation of land
In section 12 of the Valuation of Land Act 1960,
after "direct" insert "a council that is".
54 Valuations for the purposes of the Local
Government Act 1989
For the heading to section 13DA of the Valuation
of Land Act 1960 substitute—
"Valuations for the purposes of the Local
Government Act 1989".
55 Repeal of sections 13DD and 13DE
Sections 13DD and 13DE of the Valuation of
Land Act 1960 are repealed.
56 Supplementary valuation
(1) In section 13DF(3A) of the Valuation of Land
Act 1960, after "caused" insert "or requested".
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(2) In section 13DF(9) of the Valuation of Land
Act 1960, for "subsections (3A) and (5)"
substitute "subsection (5)".
57 Certification of supplementary valuation caused by
a council
(1) In the heading to section 13DFA of the Valuation
of Land Act 1960, after "valuation" insert
"caused by a council".
(2) In section 13DFA(1) of the Valuation of Land
Act 1960, for "Within" substitute "If a council is
a valuation authority, within".
58 Section 13DFB substituted
For section 13DFB of the Valuation of Land
Act 1960 substitute—
"13DFB Valuation authority to make
supplementary valuation if requested by
council
(1) The valuer-general must cause a
supplementary valuation under section 13DF
to be made if so requested by the council of
that municipal district.
(2) A request made by a council under
subsection (1) must—
(a) be made to the valuer-general in
writing; and
(b) be accompanied by a report of the
valuation data in the form prescribed
by the Valuation Best Practice
Specifications Guidelines.
(3) If a council requests a supplementary
valuation to be caused by the valuer-general
under subsection (1), the valuer-general
must give the supplementary valuation to
the council within 10 business days after the
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supplementary valuation is returned to the
valuer-general.".
59 Repeal of section 13DJ
Section 13DJ of the Valuation of Land Act 1960
is repealed.
60 Application of Part
In section 13E of the Valuation of Land
Act 1960 omit "by a collection agency".
61 Section 13F substituted
For section 13F of the Valuation of Land
Act 1960 substitute—
"13F Valuer-general is valuation authority
Subject to section 13G, the valuer-general is
the valuation authority in respect of non-
rateable leviable land.".
62 Section 13G substituted
For section 13G of the Valuation of Land
Act 1960 substitute—
"13G Collection agency may make valuations
where nomination is in force
(1) A collection agency has the power to cause a
valuation of the land specified in
subsection (2) for a specified year if it makes
a nomination for that year which meets the
requirements of this section.
(2) For the purposes of subsection (1), the land
is—
(a) non-rateable leviable land in the
municipal district of which the
collection agency is the council; and
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(b) non-rateable leviable land not located
in the municipal district of which the
collection agency is the council, if the
Minister administering the Fire
Services Property Levy Act 2012 has
directed that the council will be a
collection agency in respect of the land.
(3) The requirements are that the nomination
is—
(a) made to the valuer-general; and
(b) in writing; and
(c) made on or before the relevant day for
that calendar year.
(4) A nomination for a specified year also meets
the requirements if—
(a) it is made after the relevant day; and
(b) the valuer-general accepts it.
(5) For the purposes of subsection (4)(b), the
valuer-general may accept a nomination after
the relevant day if the valuer-general
considers it appropriate to do so.
(6) A nomination that meets the requirements of
this section continues in force until the
earlier of the following—
(a) the date on which it is revoked;
(b) 30 June 2022.
(7) A collection agency may revoke a
nomination by giving notice, in writing, to
the valuer-general by 30 June of the calendar
year that immediately precedes the next
calendar year in which a general valuation is
to be made.
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(8) In this section—
relevant day means—
(a) for the 2019 calendar year,
30 January 2018; or
(b) for the 2020 calendar year,
30 June 2019; or
(c) for the 2021 calendar year,
30 June 2020; or
(d) for the 2022 calendar year,
30 June 2021;
specified year means any of the following
years—
(a) the 2019 calendar year;
(b) the 2020 calendar year;
(c) the 2021 calendar year;
(d) the 2022 calendar year.".
63 General valuation to be made each year
(1) In the heading to section 13H of the Valuation of
Land Act 1960, for "every two years" substitute
"each year".
(2) In section 13H of the Valuation of Land
Act 1960—
(a) in paragraph (a), for "every even" substitute
"each";
(b) in paragraph (b)(ii) omit "if the valuation
authority is the valuer-general—".
64 Minister may direct a general valuation of non-
rateable leviable land
In section 13I(1) of the Valuation of Land
Act 1960, after "direct" insert "a collection
agency that is".
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65 Valuations for the purposes of the Fire Services
Property Levy Act 2012
For the heading to section 13J of the Valuation of
Land Act 1960 substitute—
"Valuations for the purposes of the Fire
Services Property Levy Act 2012".
66 Supplementary valuation
In section 13L(4) of the Valuation of Land
Act 1960, after "caused" insert "or requested".
67 Certification of supplementary valuation caused by
a collection agency
(1) In the heading to section 13M of the Valuation of
Land Act 1960, after "valuation" insert "caused
by a collection agency".
(2) In section 13M(1) of the Valuation of Land
Act 1960, for "Within" substitute "If a collection
agency is a valuation authority, within".
68 Valuation authority to make supplementary
valuation if requested by collection agency
(1) In the heading to section 13N of the Valuation
of Land Act 1960, for "on behalf of" substitute
"if requested by".
(2) In section 13N(1) of the Valuation of Land
Act 1960, for "If the valuer-general is the
valuation authority, the" substitute "The".
(3) For section 13N(3) of the Valuation of Land
Act 1960 substitute—
"(3) If a collection agency requests a
supplementary valuation to be caused by
the valuer-general under subsection (1), the
valuer-general must give the supplementary
valuation to the collection agency within
10 business days after the supplementary
valuation is returned to the valuer-general.".
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69 Repeal of section 13P
Section 13P of the Valuation of Land Act 1960
is repealed.
70 Notice of valuation
(1) In section 15(1) of the Valuation of Land
Act 1960 omit "that is not also a rating authority".
(2) Section 15(2) of the Valuation of Land Act 1960
is repealed.
(3) In section 15(8) of the Valuation of Land
Act 1960 omit ", (2)(b)".
71 Repeal of section 19
Section 19 of the Valuation of Land Act 1960 is
repealed.
72 Determination of objection
In section 21(5) of the Valuation of Land
Act 1960, for ", the valuation authority and any
other" substitute "and any".
73 Costs
In section 26(2)(g) of the Valuation of Land
Act 1960, for ", valuer or valuer-general (as the
case requires)" substitute "or valuer (as the case
requires)".
74 New sections 35 to 38 inserted
After section 34 of the Valuation of Land
Act 1960 insert—
"35 Saving of 2018 valuations—State Taxation
Acts Further Amendment Act 2017
Despite the amendments made to this Act by
Part 9 of the State Taxation Acts Further
Amendment Act 2017, a council or
collection agency may make a valuation for
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the 2018 calendar year under this Act as if
this Act had not been so amended.
36 Savings provision for objections—State
Taxation Acts Further Amendment
Act 2017
(1) This section applies if—
(a) an objection under section 16 has been
made before the commencement of
Part 9 of the State Taxation Acts
Further Amendment Act 2017 to a
general valuation or supplementary
valuation returned before the
commencement; and
(b) that objection was not finally
determined before that commencement.
(2) Division 3 of Part III, as in force
immediately before that commencement,
continues to apply to that objection.
37 Savings provision for reviews—State
Taxation Acts Further Amendment
Act 2017
(1) This section applies if—
(a) an application under section 22 for
review of a decision on an objection
had been made before the
commencement of Part 9 of the State
Taxation Acts Further Amendment
Act 2017; and
(b) the general valuation or supplementary
valuation to which the application
relates was returned before that
commencement; and
(c) that application was not finally
determined before that commencement.
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(2) Division 4 of Part III, as in force
immediately before that commencement,
continues to apply to that application.
38 Savings provision for appeals to the
Supreme Court—State Taxation Acts
Further Amendment Act 2017
(1) This section applies if—
(a) an appeal under section 23 to the
Supreme Court was on foot before the
commencement of Part 9 of the State
Taxation Acts Further Amendment
Act 2017 in respect of a general
valuation or supplementary valuation;
and
(b) the general valuation or supplementary
valuation to which the appeal relates
was returned before that
commencement; and
(c) that appeal was not finally determined
before that commencement.
(2) Division 4 of Part III, as in force
immediately before that commencement,
continues to apply to that appeal.".
Division 2—Consequential amendments to
other Acts
75 Co-operative Housing Societies Act 1958
(1) In section 3(1) of the Co-operative Housing
Societies Act 1958 insert the following
definition—
"valuer means a person who holds the
qualifications or experience specified under
section 13DA(2) of the Valuation of Land
Act 1960.".
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(2) In section 3(1) of the Co-operative Housing
Societies Act 1958 the definition of valuator is
repealed.
(3) In section 58 of the Co-operative Housing
Societies Act 1958—
(a) in subsection (2), for "valuator" substitute
"valuer";
(b) in subsection (3), for "valuator's" substitute
"valuer's";
(c) in subsection (4), for "valuators" substitute
"valuer's";
(d) in subsection (5)—
(i) for "valuator" (wherever occurring)
substitute "valuer";
(ii) in paragraphs (b) and (c), for
"valuator's" substitute "valuer's";
(e) in subsection (6), for "valuator" substitute
"valuer".
76 Land Tax Act 2005—definition of general valuation
In section 3(1) of the Land Tax Act 2005, for the
definition of general valuation substitute—
"general valuation has the same meaning as in the
Valuation of Land Act 1968;".
77 Land Tax Act 2005—repeal of section 21A
Section 21A of the Land Tax Act 2005 is
repealed.
78 Local Government Act 1989
After section 157(2) of the Local Government
Act 1989 insert—
"(3) For the purposes of calculating the site
value, net annual value or capital improved
value of rateable land, a Council must use
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the current valuations made in respect of the
land under the Valuation of Land Act 1960
by a valuation authority.".
79 Water Act 1989
(1) In section 262(1)(a) of the Water Act 1989,
for "municipal valuation" substitute "general
valuation".
(2) In section 262(2) of the Water Act 1989 insert
the following definition—
"general valuation has the same meaning as in the
Valuation of Land Act 1960;".
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Part 10—Amendment of Victorian Civil and
Administrative Tribunal Act 1998
80 Amendment of Schedule 1—definition of taxing Act
updated
In clause 2 of Schedule 1 to the Victorian Civil
and Administrative Tribunal Act 1998, for the
definition of taxing Act substitute—
"taxing Act means—
(a) a taxation law (within the meaning of
the Taxation Administration
Act 1997);
(b) Back to Work Act 2015;
(c) Business Franchise (Petroleum
Products) Act 1979;
(d) First Home Owner Grant Act 2000;
(e) Unclaimed Money Act 2008.".
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Part 11—Repeal of amending Act
81 Repeal of amending Act
This Act is repealed on 1 July 2019.
Note
The repeal of this Act does not affect the continuing operation
of the amendments made by it (see section 15(1) of the
Interpretation of Legislation Act 1984).
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Endnotes
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Endnotes
1 General information
See www.legislation.vic.gov.au for Victorian Bills, Acts and current
authorised versions of legislation and up-to-date legislative information.
† Minister's second reading speech—
Legislative Assembly: 1 November 2017
Legislative Council: 21 November 2017
The long title for the Bill for this Act was "A Bill for an Act to amend
the Congestion Levy Act 2005, the Duties Act 2000, the Fire Services
Property Levy Act 2012, the Land Tax Act 2005, the Payroll Tax
Act 2007, the Taxation Administration Act 1997, the Unclaimed
Money Act 2008, the Valuation of Land Act 1960, the Victorian
Civil and Administrative Tribunal Act 1998 and certain other Acts
as a consequence of the amendments made to the Valuation of Land
Act 1960 and for other purposes."
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