State Taxation Legislation Amendment Act 2014

Authorised by the Chief Parliamentary Counsel Authorised Version i State Taxation Legislation Amendment Act 2014 No. 34 of 2014 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 1 Purposes 1 2 Commencement 3 PART 2—CONGESTION LEVY ACT 2005 4 3 Definitions 4 4 New section 10 substituted 4 10 Amount of levy 4 5 CPI adjusted levy 5 6 Notice of CPI adjusted levy 5 7 How is levy assessed? 6 8 New section 20A inserted 6 20A Specified parks and the Melbourne Zoo 6 9 Concessions 7 10 Requirements for registration 7 11 Requirement to notify changes 8 12 New section 41 inserted 9 41 State Taxation Amendment Act 2014 9 13 New Schedule 1 substituted 10 SCHEDULE 1—Levy Area 10 14 New Schedule 2 substituted 11 SCHEDULE 2—Assessment of Levy for 2015 in the Category 2 Levy Area 11 1 Application of Schedule 11 2 Levy assessed on 2015 parking spaces 11 3 Concessions 12 4 Estimates 12 5 Final adjustment of 2015 levy 13 -- 1 of 33 -- Section Page ii Authorised by the Chief Parliamentary Counsel PART 3—FIRE SERVICES PROPERTY LEVY ACT 2012 14 15 Amendment of section 9 14 16 Amendment of section 10—Land that is not subject to the levy 15 17 Amendment of section 14—Levy rates based on location of leviable land 15 18 Amendment of section 17—Calculating the levy amount payable 15 19 Amendment of section 24—Levy records to be kept by collection agency 16 20 Amendment of section 29—Concessions 17 21 New section 31A inserted 19 31A Land becoming or ceasing to be leviable land 19 22 Amendment of section 34—Recovery of levy not affected by objection, review or appeal 20 23 Amendment of section 39—Revised assessment of liability to pay levy amount 21 24 Amendment of Schedule—AVPCC allocation 21 PART 4—GAMBLING REGULATION ACT 2003 23 25 Returns to players 23 26 Taxation in relation to gaming in approved venues 23 27 New Part 29 inserted in Schedule 7 24 PART 29—STATE TAXATION LEGISLATION AMENDMENT ACT 2014 24 29.1 Taxation in relation to gaming in approved venues 24 PART 5—AMENDMENT OF VALUATION OF LAND ACT 1960 25 28 Definition 25 29 New section 5AA inserted 25 5AA Valuation Best Practice Specifications Guidelines 25 30 Amendment of section 13DF—Supplementary valuation 26 31 Amendment of section 13K—Valuations generally 27 32 Amendment of section 13L—Supplementary valuation 28 33 Amendment of section 13N—Valuation authority to make supplementary valuation on behalf of collection agency 29 PART 6—REPEAL OF AMENDING ACT 30 34 Repeal of amending Act 30 ═══════════════ ENDNOTES 31 -- 2 of 33 -- Authorised by the Chief Parliamentary Counsel Authorised Version 1 State Taxation Legislation Amendment Act 2014 † No. 34 of 2014 [Assented to 13 May 2014] 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 to extend the levy area, to create new exemptions and to clarify the circumstances in which levy concessions apply; and Victoria -- 3 of 33 -- Part 1—Preliminary State Taxation Legislation Amendment Act 2014 No. 34 of 2014 2 Authorised by the Chief Parliamentary Counsel (b) to amend the Fire Services Property Levy Act 2012— (i) to reallocate various Australian Valuation Property Classification Codes to different land use classifications; and (ii) to enable one levy rate to be applied for the purposes of calculating the levy payable for a parcel of leviable land that traverses the metropolitan fire district and the country area of Victoria; and (iii) to provide for greater consistency in the calculation of rates and levy in respect of the same parcel of land; and (iv) to align the eligibility requirements for a concession entitlement in respect of any liability to pay rates and levy; and (v) to require a revised assessment notice to be issued by a collection agency if a valuation in respect of a parcel of land is adjusted following an objection; and (vi) to make other miscellaneous amendments to that Act; and (c) to amend the Gambling Regulation Act 2003— (i) to increase the rate of gaming machine tax payable by venue operators; and (ii) to lower the minimum return to players from gaming machines in approved venues; and s. 1 -- 4 of 33 -- Part 1—Preliminary State Taxation Legislation Amendment Act 2014 No. 34 of 2014 3 Authorised by the Chief Parliamentary Counsel (d) to amend the Valuation of Land Act 1960— (i) to further enable the valuer-general to amend the Valuation Best Practice Specifications Guidelines during the biennial valuation period; and (ii) to make various amendments in relation to supplementary valuations; and (iii) to make other miscellaneous amendments to that Act. 2 Commencement (1) This Act (except Part 3) comes into operation on the day after the day on which this Act receives the Royal Assent. (2) Part 3 comes into operation on 1 July 2014. __________________ s. 2 -- 5 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 4 Authorised by the Chief Parliamentary Counsel PART 2—CONGESTION LEVY ACT 2005 3 Definitions In section 3(1) of the Congestion Levy Act 2005— (a) insert the following definitions— "category 1 levy area has the meaning given in Schedule 1; category 2 levy area has the meaning given in Schedule 1; Yarra Park Reserve has the same meaning as in the Melbourne (Yarra Park) Land Act 1980;"; (b) for the definition of levy area substitute— "levy area means the area described in Schedule 1, comprising the category 1 levy area and the category 2 levy area;". 4 New section 10 substituted For section 10 of the Congestion Levy Act 2005 substitute— "10 Amount of levy The amount of the levy for a levy year is set out in the following table. Table Column 1 Levy year Column 2 Amount of levy for each leviable parking space in the category 1 levy area Column 3 Amount of levy for each leviable parking space in the category 2 levy area 2014 $1300 Nil 2015 The CPI adjusted levy for 2015 $950 s. 3 See: Act No. 74/2005. Reprint No. 1 as at 17 October 2012 and amending Act Nos 13/2013, 41/2013 and 70/2013. LawToday: www. legislation. vic.gov.au -- 6 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 5 Authorised by the Chief Parliamentary Counsel Column 1 Levy year Column 2 Amount of levy for each leviable parking space in the category 1 levy area Column 3 Amount of levy for each leviable parking space in the category 2 levy area 2016 and each subsequent year The CPI adjusted levy for that year The CPI adjusted levy for that year ". 5 CPI adjusted levy (1) In section 11(1) of the Congestion Levy Act 2005— (a) after "being determined" insert "for a leviable parking space in the category 1 levy area or category 2 levy area (as the case requires)"; (b) after "previous levy year" (where first occurring) insert "for a leviable parking space in the category 1 levy area or category 2 levy area (as the case requires)". (2) For the example at the foot of section 11(1) of the Congestion Levy Act 2005 substitute— "Example In the case of a determination of the CPI adjusted levy for 2016, "L" is the amount of the levy for 2015, "A" is the sum of the consumer price index numbers for December 2014, March 2015, June 2015 and September 2015 and "B" is the sum of the consumer price index numbers for December 2013, March 2014, June 2014 and September 2014.". 6 Notice of CPI adjusted levy In section 12(1) of the Congestion Levy Act 2005, after "levy year" insert "for leviable parking spaces in the category 1 levy area and for leviable parking spaces in the category 2 levy area". s. 5 -- 7 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 6 Authorised by the Chief Parliamentary Counsel 7 How is levy assessed? For section 13(4) of the Congestion Levy Act 2005 substitute— "(4) Schedule 2 contains special provisions for the assessment of the levy for 2015 for leviable parking spaces in the category 2 levy area.". 8 New section 20A inserted After section 20 of the Congestion Levy Act 2005 insert— "20A Specified parks and the Melbourne Zoo (1) A parking space is an exempt parking space if it is provided in a public car park in the levy area under section 6(1)(f) of the Melbourne and Olympic Parks Act 1985 by the Trust within the meaning of that Act, for the use of the general public on a casual basis. (2) A parking space is an exempt parking space if it is provided in Yarra Park Reserve under section 9 of the Melbourne (Yarra Park) Land Act 1980 by the Trust within the meaning of that Act. (3) A parking space is an exempt parking space if it is provided on land specified in Part 1 of Schedule 1 to the Zoological Parks and Gardens Act 1995 or on other land in the levy area that is owned or managed by the Board within the meaning of that Act.". s. 7 -- 8 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 7 Authorised by the Chief Parliamentary Counsel 9 Concessions (1) In section 25 of the Congestion Levy Act 2005— (a) in subsection (1), for "any year" substitute "the year preceding a levy year"; (b) in subsection (2), for "the following year" substitute "the levy year"; (c) in the example— (i) for "2007" (where twice occurring) substitute "2014"; (ii) for "2008" substitute "2015". (2) In section 26 of the Congestion Levy Act 2005— (a) in subsection (1), for "a year" substitute "the year preceding a levy year"; (b) in subsection (2)— (i) for "the following year" (where first occurring) substitute "the levy year"; (ii) for "the following year" (where secondly occurring) substitute "that year". 10 Requirements for registration (1) For section 27(2) of the Congestion Levy Act 2005 substitute— "(2) The application must be made— (a) for a private car park in the category 1 levy area—within 1 month after becoming the owner; and (b) for a private car park in the category 2 levy area— (i) if the owner owned the car park on 1 January 2015—by 21 January 2015; or s. 9 -- 9 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 8 Authorised by the Chief Parliamentary Counsel (ii) if the owner became the owner of the car park after 1 January 2015—within 1 month after becoming the owner.". (2) For section 28(3) of the Congestion Levy Act 2005 substitute— "(3) The application must be made— (a) for a public car park in the category 1 levy area—within 1 month after becoming the owner or operator; and (b) for a public car park in the category 2 levy area— (i) if the owner or operator was the owner or operator of the car park on 1 January 2015—by 21 January 2015; or (ii) if the owner or operator became the owner or operator of the car park after 1 January 2015—within 1 month after becoming the owner or operator.". 11 Requirement to notify changes At the foot of section 30 of the Congestion Levy Act 2005 insert— "Note See also section 41 in relation to car parks in the category 2 levy area.". s. 11 -- 10 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 9 Authorised by the Chief Parliamentary Counsel 12 New section 41 inserted After section 40 of the Congestion Levy Act 2005 insert— "41 State Taxation Amendment Act 2014 (1) The exemption in section 20A(1) applies for the purpose of assessing the levy for 2014 and all subsequent levy years. (2) The exemptions in section 20A(2) and (3) apply for the purpose of assessing the levy for 2015 and all subsequent levy years. (3) Section 30(1) does not apply to a person who ceases to be the owner of a car park in the category 2 levy area before 1 January 2015. (4) Section 30(2) does not apply to a person who ceases to be the operator of a public car park in the category 2 levy area before 1 January 2015. (5) Section 30(3) does not apply to an owner of premises in the category 2 levy area that cease to be a car park before 1 January 2015.". s. 12 -- 11 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 10 Authorised by the Chief Parliamentary Counsel 13 New Schedule 1 substituted For Schedule 1 to the Congestion Levy Act 2005 substitute— "SCHEDULE 1 Section 3(1) LEVY AREA The category 1 levy area is the area shown on the map as the category 1 area, being the area in the Cities of Melbourne, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate Freeway, City Link, Footscray Rd, Dudley St, Peel St, Queensberry St, Rathdowne St, Carlton St, Nicholson St, Gertrude St and Langridge St. The category 2 levy area is the area shown on the map as the category 2 area, being the area in the Cities of Darebin, Melbourne, Moreland, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Nepean Hwy, Barkly St, Blessington St, Marine Pde, the path leading to Brooks Jetty, Brooks Jetty, Port Phillip Bay, a straight line extending, at the same angle as Princes St, to Princes St, Princes St, Swallow St, Station St, Boundary St, including a s. 13 -- 12 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 11 Authorised by the Chief Parliamentary Counsel straight line at the same angle as Boundary St across the light rail tracks at Smith Reserve, a straight line extending, at the same angle as Boundary St, from the intersection of Boundary St and Fennell St to the West Gate Freeway, the West Gate Freeway, City Link, the Yarra River, the Maribyrnong River, Smithfield Rd, Racecourse Rd, City Link, Dawson St, Glenlyon Rd, King St, Alister St, Willowbank Rd, a straight line extending, at the same angle as Willowbank Rd, from the end of Willowbank Rd to the Merri Creek, the Merri Creek, St Georges Rd, Merri Pde, Westgarth St, East St, a straight line extending, at the same angle as East St, from the end of East St to the Merri Creek, the Merri Creek, the Yarra River, Collins Bridge and Gipps St, but excluding the category 1 levy area. __________________". 14 New Schedule 2 substituted For Schedule 2 to the Congestion Levy Act 2005 substitute— "SCHEDULE 2 Section 13(4) ASSESSMENT OF LEVY FOR 2015 IN THE CATEGORY 2 LEVY AREA 1 Application of Schedule This Schedule applies for the purpose of assessing the levy for 2015 on leviable parking spaces in the category 2 levy area, despite anything to the contrary in this Act. 2 Levy assessed on 2015 parking spaces (1) An owner of premises in the category 2 levy area is to be assessed for the levy for 2015 on each space on that premises that exists as a leviable parking space at any time in 2015. (2) The operator of a public car park in the category 2 levy area is to be assessed for the levy for 2015 on each space in the car park that exists as a leviable parking space at any time in 2015. s. 14 -- 13 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 12 Authorised by the Chief Parliamentary Counsel 3 Concessions (1) If a parking space in a private car park in the category 2 levy area, for a period or periods totalling more than 30 days in 2015— (a) is an exempt parking space; or (b) is not capable of being used or does not exist as a parking space— the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods. (2) If a parking space in a public car park in the category 2 levy area, for any period or periods during 2015— (a) is an exempt parking space; or (b) does not exist as a parking space— the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods. 4 Estimates (1) A person who, on 1 January 2015, is the owner of a private car park in the category 2 levy area must lodge with the Commissioner, on or before 21 January 2015, an estimate of the number of leviable parking spaces the owner expects there to be in the car park for 2015. (2) A person who, on 1 January 2015, is the owner of a public car park in the category 2 levy area (or, if there is both an owner and an operator, the owner and operator jointly) must lodge with the Commissioner, on or before 21 January 2015, an estimate of the s. 14 -- 14 of 33 -- Part 2—Congestion Levy Act 2005 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 13 Authorised by the Chief Parliamentary Counsel number of leviable parking spaces the person or persons expect there to be in the car park for 2015. (3) An estimate under this clause may be contained in a return under section 31. 5 Final adjustment of 2015 levy As soon as practicable after the end of 2015, the Commissioner must make a final adjustment of the levy payable for 2015 in respect of leviable parking spaces in the category 2 levy area based on the actual number of leviable parking spaces in that area in 2015. Note The Taxation Administration Act 1997 provides that the Commissioner may make a reassessment of the levy.". __________________ s. 14 -- 15 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 14 Authorised by the Chief Parliamentary Counsel PART 3—FIRE SERVICES PROPERTY LEVY ACT 2012 15 Amendment of section 9 (1) For the heading to section 9 of the Fire Services Property Levy Act 2012 substitute— "Assessment of levy and apportionment of levy in specified circumstances". (2) Section 9(1), (2), (3), (4) and (5) of the Fire Services Property Levy Act 2012 are repealed. (3) For section 9(6) of the Fire Services Property Levy Act 2012 substitute— "(6) If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the fixed charge part of the levy is to be apportioned so that the entire fixed charge for the undertaking is levied only in respect of the largest portion of the land and every other portion of land that forms a part of the undertaking is deemed to have a fixed charge of $0.". (4) In section 9(7) of the Fire Services Property Levy Act 2012, for "subsection (6)(b)" substitute "subsection (6)". (5) After section 9(8) of the Fire Services Property Levy Act 2012 insert— "(9) If a valuation treats as a single leviable land 2 or more parcels of land that are owned separately by 2 or more people, a collection agency may apportion any levy amount that applies to that land in accordance with the value that each separately owned parcel of that land bears in relation to the value of that land as a whole.". s. 15 See: Act No. 58/2012. Reprint No. 1 as at 7 August 2013 and amending Act No. 58/2012. LawToday: www. legislation. vic.gov.au -- 16 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 15 Authorised by the Chief Parliamentary Counsel 16 Amendment of section 10—Land that is not subject to the levy At the foot of section 10(1)(a) of the Fire Services Property Levy Act 2012 insert— "Note Except as provided in section 10, state owned land that is leased, subleased, licensed or sublicensed to any person is land in respect of which levy is payable because the person who leases, subleases, licences or sublicenses that land is, or is taken to be, the owner of the land—see section 19 and the definition of owner in section 4 which specify when a licensee or sublicensee of Crown land is an owner or taken to be an owner of land that is Crown land for the purposes of this Act.". 17 Amendment of section 14—Levy rates based on location of leviable land After section 14(1) of the Fire Services Property Levy Act 2012 insert— "(2) If the Minister determines different levy rates based on where the leviable land is located under subsection (1), the levy rate to be applied to leviable land comprising one undertaking that extends continuously beyond the boundary of the metropolitan fire district and into the country area of Victoria, is the rate for leviable land located in the metropolitan fire district.". 18 Amendment of section 17—Calculating the levy amount payable In section 17 of the Fire Services Property Levy Act 2012, for "section 9(6)(b)" substitute "section 9(6)". s. 16 -- 17 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 16 Authorised by the Chief Parliamentary Counsel 19 Amendment of section 24—Levy records to be kept by collection agency (1) In section 24(3) of the Fire Services Property Levy Act 2012, for "A collection agency" substitute "Subject to subsection (3A), a collection agency". (2) After section 24(3) of the Fire Services Property Levy Act 2012 insert— "(3A) A collection agency must not— (a) alter the capital improved value allocated to a parcel of leviable land unless the capital improved value of the parcel is altered as a consequence of— (i) the making of a general valuation in respect of the parcel of leviable land under section 11 or 13H of the Valuation of Land Act 1960; or (ii) the making of a supplementary valuation in respect of the parcel of leviable land under section 13DF or 13L of the Valuation of Land Act 1960; or (iii) an adjustment being made following the determination of an objection under section 21 of the Valuation of Land Act 1960; or (iv) an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960; or s. 19 -- 18 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 17 Authorised by the Chief Parliamentary Counsel (b) alter the AVPCC allocated to a parcel of leviable land unless the alteration is— (i) made as a consequence of the making of a general valuation under section 11 or 13H of the Valuation of Land Act 1960; or (ii) made as a consequence of the making of a supplementary valuation under section 13DF or 13L of the Valuation of Land Act 1960; or (iii) made as a consequence of the determination of an objection under section 21 of the Valuation of Land Act 1960; or (iv) within the same land use classification specified in the Schedule as the AVPCC allocated to the parcel before the alteration; or (v) made as a consequence of an order made by VCAT or the Supreme Court under section 25 of the Valuation of Land Act 1960.". 20 Amendment of section 29—Concessions For section 29(8) of the Fire Services Property Levy Act 2012 substitute— "(8) In this section— concession card means— (a) a pensioner concession card issued under section 1061ZF of the Social Security Act 1991 of the Commonwealth; or s. 20 -- 19 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 18 Authorised by the Chief Parliamentary Counsel (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 (iii) a partner of a deceased member or former member within the meaning of the s. 20 -- 20 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 19 Authorised by the Chief Parliamentary Counsel 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).". 21 New section 31A inserted After section 31 of the Fire Services Property Levy Act 2012 insert— "31A Land becoming or ceasing to be leviable land (1) If land becomes leviable land after 1 July in any levy year, the levy amount which is payable on that land for the levy year is the amount which is proportionate to the part of that levy year remaining after the land becomes leviable land. s. 21 -- 21 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 20 Authorised by the Chief Parliamentary Counsel (2) If land ceases to be leviable land during a levy year for which a levy amount has been levied on it, a collection agency must— (a) if any payment of the levy amount has been made, refund to the current owner of the land an amount proportionate to the part of that levy year remaining after the land ceases to be leviable land; or (b) if none of the levy amount has been paid, require the person who is required to pay the levy amount to only pay an amount proportionate to the part of that levy year before the land ceases to be leviable land.". 22 Amendment of section 34—Recovery of levy not affected by objection, review or appeal (1) In section 34(2) of the Fire Services Property Levy Act 2012, after "must be made by the collection agency" insert ", and a revised assessment notice must be given to the owner of the leviable land or any person the owner has specified under section 25(1)(b),". (2) After section 34(3) of the Fire Services Property Levy Act 2012 insert— "(4) If an adjustment made under this section is in respect of leviable land that is rateable land, the revised assessment of the levy amount must be included in the revised rates notice to be sent to the owner of the land or any person the owner has specified under section 25(1)(b).". s. 22 -- 22 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 21 Authorised by the Chief Parliamentary Counsel 23 Amendment of section 39—Revised assessment of liability to pay levy amount (1) In section 39(2)(b) of the Fire Services Property Levy Act 2012, after "give the owner of that land" insert ", or any person the owner has specified under section 25(1)(b),". (2) For section 39(3) of the Fire Services Property Levy Act 2012 substitute— "(3) If, under subsection (2), the assessment of the levy amount following the supplementary valuation results in a variation that means the owner, or any person the owner has specified under section 25(1)(b), has paid a levy amount in excess of what is owed by the owner or person based on the subsequent assessment the collection agency must refund that amount together with any interest that has accrued in accordance with subsection (4).". (3) In section 39(4) of the Fire Services Property Levy Act 2012, after "owner" insert ", or any person the owner has specified under section 25(1)(b),". (4) In section 39(5) of the Fire Services Property Levy Act 2012, after "owner of the land" insert "or any person the owner has specified under section 25(1)(b)". 24 Amendment of Schedule—AVPCC allocation In the Schedule to the Fire Services Property Levy Act 2012— (a) in item 1, for "110–130, 132, 134–199" substitute "110–199"; s. 23 -- 23 of 33 -- Part 3—Fire Services Property Levy Act 2012 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 22 Authorised by the Chief Parliamentary Counsel (b) in item 2— (i) for "131, 133, 202–208" substitute "203–208"; (ii) for "803–816" substitute "803–811, 814–816"; (iii) omit "822,"; (c) in item 3— (i) for "303–399" substitute "304–399"; (ii) for "639–644" substitute "639, 643–644"; (d) in item 5— (i) before "686" insert "640–642,"; (ii) after "783–799," insert "812–813,"; (iii) for "821" substitute "821–822"; (e) in item 6— (i) for "200–201" substitute "200–202"; (ii) after "300–301," insert "303,". __________________ s. 24 -- 24 of 33 -- Part 4—Gambling Regulation Act 2003 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 23 Authorised by the Chief Parliamentary Counsel PART 4—GAMBLING REGULATION ACT 2003 25 Returns to players In section 3.6.1 of the Gambling Regulation Act 2003— (a) in subsection (1), for "year" (where first occurring) substitute "calendar year"; (b) in subsection (2)(a) and (b), for "87%" substitute "85%". 26 Taxation in relation to gaming in approved venues (1) In column 2 of the table in section 3.6.6A(3) of the Gambling Regulation Act 2003— (a) for "50·83%" substitute "55·03%"; (b) for "58·33%" substitute "62·53%". (2) In column 2 of the table in section 3.6.6B(3) of the Gambling Regulation Act 2003— (a) for "42·5%" substitute "46·7%"; (b) for "50%" substitute "54·2%". s. 25 See: Act No. 114/2003. Reprint No. 5 as at 16 August 2012 and amending Act Nos 114,/2003, 60/2011, 20/2012, 9/2013, 27/2013 and 70/2013. LawToday: www. legislation. vic.gov.au -- 25 of 33 -- Part 4—Gambling Regulation Act 2003 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 24 Authorised by the Chief Parliamentary Counsel 27 New Part 29 inserted in Schedule 7 At the end of Schedule 7 to the Gambling Regulation Act 2003 insert— "PART 29—STATE TAXATION LEGISLATION AMENDMENT ACT 2014 29.1 Taxation in relation to gaming in approved venues (1) Section 3.6.6A as amended by section 26(1) of the State Taxation Legislation Amendment Act 2014 applies to a venue operator in relation to the calendar month beginning on 1 May 2014 and all subsequent calendar months. (2) Section 3.6.6A as in force immediately before the commencement of section 26(1) of the State Taxation Legislation Amendment Act 2014 continues to apply to a venue operator on and after that commencement in relation to a calendar month before May 2014. (3) Section 3.6.6B as amended by section 26(2) of the State Taxation Legislation Amendment Act 2014 applies to a venue operator in relation to the calendar month beginning on 1 May 2014 and all subsequent calendar months. (4) Section 3.6.6B as in force immediately before the commencement of section 26(2) of the State Taxation Legislation Amendment Act 2014 continues to apply to a venue operator on and after that commencement in relation to a calendar month before May 2014.". __________________ s. 27 -- 26 of 33 -- Part 5—Amendment of Valuation of Land Act 1960 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 25 Authorised by the Chief Parliamentary Counsel PART 5—AMENDMENT OF VALUATION OF LAND ACT 1960 28 Definition In section 2(1) of the Valuation of Land Act 1960, in the definition of Valuation Best Practice Specifications Guidelines, for "at the commencement of every biennial revaluation and published on the valuer-general's Internet site" substitute "under section 5AA". 29 New section 5AA inserted After section 5 of the Valuation of Land Act 1960 insert— "5AA Valuation Best Practice Specifications Guidelines (1) The valuer-general must prepare the Valuation Best Practice Specifications Guidelines at the commencement of every biennial revaluation. (2) The Valuation Best Practice Specifications Guidelines must be published on the valuer- general's Internet site. (3) The valuer-general may amend the Valuation Best Practice Specifications Guidelines during the biennial revaluation. (4) If the valuer-general makes any amendment to the Valuation Best Practice Specifications Guidelines during the biennial revaluation— (a) the amendment must be published on the valuer-general's Internet site; and s. 28 See: Act No. 6653. Reprint No. 13 as at 19 May 2011 and amending Act Nos 69/2011 and 58/2012. LawToday: www. legislation. vic.gov.au -- 27 of 33 -- Part 5—Amendment of Valuation of Land Act 1960 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 26 Authorised by the Chief Parliamentary Counsel (b) notice of the amendment must be published on the valuer-general's Internet site specifying— (i) the nature of the amendment; and (ii) the reason for the amendment; and (iii) the date from when the amendment is effective.". 30 Amendment of section 13DF—Supplementary valuation (1) After section 13DF(2)(k) of the Valuation of Land Act 1960 insert— "(ka) if there has been a change in occupancy which affects the AVPCC allocation given to the land;". (2) In section 13DF(3A) of the Valuation of Land Act 1960, after "municipal rate" insert "or fire services property levy". (3) In section 13DF(4) of the Valuation of Land Act 1960, after "any rate" insert "or fire services property levy". (4) In section 13DF(5) of the Valuation of Land Act 1960— (a) after "in subsection" insert "(2)(l) or"; (b) after "the rate" insert "or fire services property levy". (5) In section 13DF(7) of the Valuation of Land Act 1960, after "non-rateable" insert "and has ceased to be leviable land". s. 30 -- 28 of 33 -- Part 5—Amendment of Valuation of Land Act 1960 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 27 Authorised by the Chief Parliamentary Counsel (6) After section 13DF(8) of the Valuation of Land Act 1960 insert— "(9) For the purposes of subsections (3A) and (5), a reference to a council includes the council acting in its capacity as a collection agency.". 31 Amendment of section 13K—Valuations generally After section 13K(2) of the Valuation of Land Act 1960 insert— "(3) Several parcels of land must be regarded as together forming non-rateable leviable land and valued accordingly if the parcels of land— (a) are in the same— (i) municipal district; or (ii) area that is not located in a municipal district; and (b) are occupied by the same person; and (c) are separated from each other only by a road or railway or other similar area across or around which movement is reasonably possible. (4) If any person is liable to be levied in respect of 2 or more parcels of land in the same municipal district or in an area not located in a municipal district and the parcels form one continuous area, the parcels must be regarded as together forming non-rateable leviable land and must be valued accordingly. (5) If a portion of a parcel of land on which a building is erected is occupied separately, or is obviously adapted to being occupied separately, from other land in the parcel, that s. 31 -- 29 of 33 -- Part 5—Amendment of Valuation of Land Act 1960 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 28 Authorised by the Chief Parliamentary Counsel portion must be regarded as forming separate non-rateable leviable land and must be valued accordingly. (6) If any portion of a parcel or parcels of land forming non-rateable leviable land for the purposes of a levy rate or of a rate to be levied by any other rating authority using the valuation is subject— (a) to a rate levied in respect of that portion only; or (b) to a differential rate which differs from the rate levied in respect of the remainder of that parcel or those parcels— the value of the land must be apportioned so as to show separately the value of the portion. (7) If land comprising one undertaking extends continuously beyond the boundaries of any municipal district, for the purposes of any levy, the value of so much of the land as is within any one municipal district, must be assessed as part of the value of the whole of the land.". 32 Amendment of section 13L—Supplementary valuation (1) After section 13L(2)(j) of the Valuation of Land Act 1960 insert— "(ja) if there has been a change in occupancy which affects the AVPCC allocation given to the land;". (2) In section 13L(6) of the Valuation of Land Act 1960, after "in subsection" insert "(2)(l) or". s. 32 -- 30 of 33 -- Part 5—Amendment of Valuation of Land Act 1960 State Taxation Legislation Amendment Act 2014 No. 34 of 2014 29 Authorised by the Chief Parliamentary Counsel 33 Amendment of section 13N—Valuation authority to make supplementary valuation on behalf of collection agency For section 13N(2) of the Valuation of Land Act 1960 substitute— "(2) A request made by a collection agency 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 the valuer-general is the valuation authority, the valuer-general may cause a supplementary valuation under section 13L to be made.". __________________ s. 33 -- 31 of 33 -- Part 6—Repeal of Amending Act State Taxation Legislation Amendment Act 2014 No. 34 of 2014 30 Authorised by the Chief Parliamentary Counsel PART 6—REPEAL OF AMENDING ACT 34 Repeal of amending Act This Act is repealed on 1 July 2015. 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). ═══════════════ s. 34 -- 32 of 33 -- State Taxation Legislation Amendment Act 2014 No. 34 of 2014 31 Authorised by the Chief Parliamentary Counsel ENDNOTES † Minister's second reading speech— Legislative Assembly: 6 February 2014 Legislative Council: 3 April 2014 The long title for the Bill for this Act was "A Bill for an Act to amend various Acts in relation to State Taxation and for other purposes." Endnotes -- 33 of 33 --