State Taxation Acts (Amendment) Act 2004

Victorian Legislation Parliamentary Documents i State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 TABLE OF PROVISIONS Section Page PART 1—PRELIMINARY 1 1. Purpose 1 2. Commencement 2 PART 2—ACCIDENT COMPENSATION ACT 1985 3 3. Definition of "remuneration" 3 PART 3—DUTIES ACT 2000 4 4. Definitions 4 5. Imposition of duty on certain transactions concerning dutiable property 4 6. New section 7A inserted 5 7A. Vesting of land in Victoria by statute law 5 7. Imposition of duty on dutiable transactions that are not transfers 6 8. Necessity for written instrument or written statement 6 9. Lodging written instrument or statement with Commissioner 7 10. No double duty 7 11. Interim payment of duty 7 12. New section 30A inserted 8 30A. Interim payment of duty in relation to electronic transactions 8 13. Property vested in an apparent purchaser 9 14. Exemptions from duty under section 37 9 15. Marriage and domestic relationships 9 16. Bankruptcies and Administrations 9 17. New sections 57A–57F inserted 9 57A. Land sold initially to financial institution and natural person and then leased to natural person 9 57B. Land sold initially to financial institution and then re-sold to natural person 10 57C. Land sold initially to financial institution and then leased to natural person 11 -- 1 of 35 -- Victorian Legislation Parliamentary Documents Section Page ii 57D. Land sold initially to natural person, beneficial interest then transferred to financial institution 12 57E. Change of financial institution 13 57F. If the natural person dies 14 18. Misleading information 14 19. Rate of duty in respect of motor vehicles 15 20. Licensed motor car traders—demonstrator vehicles 15 21. Duty of statement of acquisition 16 22. Section 250 substituted 17 250. What is a corporate group? 17 23. What is an eligible transaction? 19 24. Exemption for certain transactions arising out of corporate reconstruction 19 25. Revocation of exemption 20 26. Joint and severable liability for duty, penalty and interest 21 27. Managed investment schemes 21 28. Registration of instruments 21 PART 4—FIRST HOME OWNER GRANT ACT 2000 22 29. Protection of confidential information 22 PART 5—LAND TAX ACT 1958 23 30. Definition 23 31. Section 4 substituted 23 4. Administration of Act and regulations 23 32. New sections 5, 5A, 5B, 5C and 5D inserted 23 5. Prohibition on certain disclosures of information 23 5A. Permitted disclosures to particular persons 24 5B. Permitted disclosures of a general nature 25 5C. Prohibition on secondary disclosures of information 25 5D. Further restrictions on disclosure 26 33. Temporary absence from principal place of residence 27 34. Unoccupied land subsequently used as principal residence 27 35. Prescribed information 28 PART 6—PAY-ROLL TAX ACT 1971 29 36. Supply of services in relation to performance of work 29 37. Definitions 29 38. General exemption where two or more employers related etc. 29 39. Approved form 29 40. Returns 29 41. Regulations 29 -- 2 of 35 -- Victorian Legislation Parliamentary Documents Section Page iii PART 7—VALUATION OF LAND ACT 1960 30 42. Rights of objection 30 43. New section 31 inserted 30 31. Transitional provisions—State Taxation Acts (Amendment) Act 2004 30 ═══════════════ ENDNOTES 32 -- 3 of 35 -- Victorian Legislation Parliamentary Documents 1 State Taxation Acts (Amendment) Act 2004 † [Assented to 19 October 2004] The Parliament of Victoria enacts as follows: PART 1—PRELIMINARY 1. Purpose The purpose of this Act is to make miscellaneous amendments to the Accident Compensation Act 1985, the Duties Act 2000, the First Home Owner Grant Act 2000, the Land Tax Act 1958, the Pay-roll Tax Act 1971 and the Valuation of Land Act 1960. Victoria No. 71 of 2004 -- 4 of 35 -- Victorian Legislation Parliamentary Documents Part 1—Preliminary State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 2 2. Commencement (1) This Act, except Parts 2 and 7, comes into operation on the day after the day on which it receives the Royal Assent. (2) Part 2 is deemed to have come into operation on 1 July 1994. (3) Part 7 comes into operation on the day on which this Act receives the Royal Assent. __________________ s. 2 -- 5 of 35 -- Victorian Legislation Parliamentary Documents Part 2—Accident Compensation Act 1985 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 3 PART 2—ACCIDENT COMPENSATION ACT 1985 3. Definition of "remuneration" In section 5(9) of the Accident Compensation Act 1985 omit the expression beginning ", but does not include" and ending at the end of the sub-section. __________________ See: Act No. 10191. Reprint No. 12 as at 6 March 2003 and amending Act Nos 50/1994, 60/1996, 107/1997, 60/2003, 94/2003, 95/2003 and 40/2004. LawToday: www.dms. dpc.vic. gov.au s. 3 -- 6 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 4 PART 3—DUTIES ACT 2000 4. Definitions In section 3(1) of the Duties Act 2000 insert the following definitions— ' "demonstrator vehicle" means a motor vehicle that is used exclusively for the purpose of sale of another vehicle of the same class; "financial institution" means— (a) an authorised deposit-taking institution within the meaning of the Banking Act 1959 of the Commonwealth; or (b) a co-operative within the meaning of the Co-operatives Act 1996; or (c) a co-operative housing society within the meaning of the Co-operative Housing Societies Act 1958; or (d) a body approved by the Governor in Council by Order published in the Government Gazette;'. 5. Imposition of duty on certain transactions concerning dutiable property After section 7(1)(b)(ii) of the Duties Act 2000 insert— "(iia) a disclaimer of an interest or a right in respect of dutiable property (other than dutiable property referred to in section 10(1)(b) or section 10(1)(c)) under the will or codicil of a deceased person or in or under the estate of a deceased person, irrespective of whether the will, codicil or estate has been fully administered; See: Act No. 79/2000. Reprint No. 3 as at 1 July 2003 and amending Act Nos 113/2003 and 46/2004. LawToday: www.dms. dpc.vic. gov.au s. 4 -- 7 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 5 (iib) a vesting of land in Victoria by, or expressly authorised by, statute law of this or another jurisdiction, whether in or outside Australia;". 6. New section 7A inserted After section 7 of the Duties Act 2000 insert— '7A. Vesting of land in Victoria by statute law (1) Without limiting section 7(1)(b)(iib), land in Victoria is vested under statute law if the law vests the land in an entity that the law states is the successor in law of, continuation of or same entity as, the entity in which the land was previously vested. (2) Despite sub-section (1), land in Victoria is not vested under statute law on the registration of a company under Part 5B.1 of Chapter 5B of the Corporations Act. (3) The merger of a corporation ("company A") with and into another corporation ("company B") in circumstances where neither sub-section (4) nor sub-section (5) applies is taken to be a vesting of the land in Victoria of company A in company B by statute law. (4) A merger of corporations (the "merging corporations") in circumstances where another corporation ("company C") results as a consequence of the merger is taken to be a vesting of the land in Victoria of the merging corporations in company C by statute law. s. 6 -- 8 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 6 (5) A merger of corporations (the "merging corporations") with and into each other in circumstances where each of the merging corporations continues in existence is taken to be a vesting in the merging corporations, jointly, of 50% (in value) of the land in Victoria of the merging corporations by statute law.'. 7. Imposition of duty on dutiable transactions that are not transfers In section 8(2) of the Duties Act 2000, in the Table, after the item relating to "surrender" insert— "disclaimer the disclaimed interest or right under a will, codicil or estate the person who benefits from the disclaimer when the interest or right is disclaimed vesting by statute law the vested land in Victoria the person in whom the property is vested when the vesting by statute law occurs". 8. Necessity for written instrument or written statement After section 14(4) of the Duties Act 2000 insert— "(5) This section does not apply in respect of a dutiable transaction that is effected electronically in accordance with the Electronic Transactions (Victoria) Act 2000.". s. 7 -- 9 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 7 9. Lodging written instrument or statement with Commissioner At the end of section 15 of the Duties Act 2000 insert— "(2) This section does not apply in respect of a dutiable transaction that is effected electronically in accordance with the Electronic Transactions (Victoria) Act 2000.". 10. No double duty After section 17(1) of the Duties Act 2000 insert— "(1A) If a dutiable transaction is effected electronically (in accordance with the Electronic Transactions (Victoria) Act 2000) in whole or in part and duty has been paid, no further duty is payable in respect of an instrument or electronic transaction that forms part of the dutiable transaction.". 11. Interim payment of duty After section 30(6) of the Duties Act 2000 insert— "(7) This section does not apply in respect of a dutiable transaction that is effected electronically in accordance with the Electronic Transactions (Victoria) Act 2000.". s. 9 -- 10 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 8 12. New section 30A inserted After section 30 of the Duties Act 2000 insert— "30A. Interim payment of duty in relation to electronic transactions (1) The Commissioner may make an assessment by way of estimate under section 11(2) of the Taxation Administration Act 1997 of the full dutiable value of dutiable property if— (a) the property is the subject of a contract that is to be settled electronically in accordance with the Electronic Transactions (Victoria) Act 2000; and (b) an assessment of the probable duty liability in respect of the dutiable property is sought; and (c) the Commissioner is of the opinion that the duty liability cannot be ascertained immediately. (2) When the full dutiable value has been ascertained, the Commissioner must reassess the duty payable on the dutiable transaction. (3) If no further duty is payable, any amount paid in excess of the amount assessed is to be refunded. (4) If further duty is payable, liability for the further duty arises when the notice of assessment issues, despite section 11.". s. 12 -- 11 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 9 13. Property vested in an apparent purchaser After section 34(2) of the Duties Act 2000 insert— "(2A) In this section, a reference to a real purchaser who provided the money for the purchase of the dutiable property includes a person on whose behalf the money for the purchase of the dutiable property was provided.". 14. Exemptions from duty under section 37 Section 38(1) of the Duties Act 2000 is repealed. 15. Marriage and domestic relationships Sections 43(1) and 43(2) of the Duties Act 2000 are repealed. 16. Bankruptcies and Administrations After section 48(c) of the Duties Act 2000 insert— "(ca) a transfer for consideration of dutiable property previously held by a bankrupt from a trustee in bankruptcy to the spouse or domestic partner of the bankrupt if, after the transfer, the property is the principal place of residence of the bankrupt's spouse or domestic partner; or". 17. New sections 57A–57F inserted After section 57 of the Duties Act 2000 insert— '57A. Land sold initially to financial institution and natural person and then leased to natural person (1) This section applies if a natural person and a financial institution enter into an arrangement under which— s. 13 -- 12 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 10 (a) an estate in fee simple in land is transferred from a third party to the financial institution and the natural person as co-owners ("the first transaction"); and (b) at the same time as the first transaction, the financial institution leases its interest in the land to the natural person for a fixed term; and (c) at the end of the fixed term referred to in paragraph (b), or some other term agreed by the parties, the financial institution transfers its interest in the land to the natural person ("the second transaction"). (2) No duty is chargeable under this Chapter in respect of the second transaction. 57B. Land sold initially to financial institution and then re-sold to natural person (1) This section applies if a natural person and a financial institution enter into an arrangement under which— (a) a third party and the natural person acting as agent for the financial institution enter into a contract of sale for an estate in fee simple in land; and (b) in accordance with the contract of sale referred to in paragraph (a), the estate in fee simple in land is transferred from the third party to the financial institution ("the first transaction"); and (c) at the same time as the first transaction, the financial institution and the natural person enter into a contract of sale for the estate in fee simple in land; and s. 17 -- 13 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 11 (d) in accordance with the contract of sale referred to in paragraph (c), the financial institution transfers the estate in fee simple to the natural person for a determined consideration ("the second transaction"). (2) No duty is chargeable under this Chapter in respect of the second transaction. 57C. Land sold initially to financial institution and then leased to natural person (1) This section applies if a natural person and a financial institution enter into an arrangement under which— (a) a third party and the natural person acting as agent for the financial institution enter into a contract of sale for an estate in fee simple in land; and (b) in accordance with the contract of sale referred to in paragraph (a), the estate in fee simple in land is transferred from the third party to the financial institution ("the first transaction"); and (c) at the same time as the first transaction, the financial institution leases its interest in the land to the natural person for a fixed term in accordance with a lease agreement entered into between the financial institution and the natural person that contains an option for the natural person to purchase the estate in fee simple in land ("the second transaction"); and s. 17 -- 14 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 12 (d) at the end of the fixed term referred to in paragraph (c), or some other term agreed by the parties, the natural person exercises his or her option to purchase the estate in fee simple in land and the financial institution transfers its estate in fee simple to the natural person for a determined consideration ("the third transaction"). (2) No duty is chargeable under this Chapter in respect of the second or third transaction. 57D. Land sold initially to natural person, beneficial interest then transferred to financial institution (1) This section applies if a natural person and a financial institution enter into an arrangement under which— (a) an estate in fee simple in land is transferred from a third party to the natural person ("the first transaction"); and (b) at the same time as the first transaction— (i) the natural person declares a trust in favour of the financial institution in relation to the natural person's beneficial interest in the land ("the second transaction"); and (ii) the financial institution leases its interest in the land to the natural person for a fixed term; and s. 17 -- 15 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 13 (c) at the end of the fixed term referred to in paragraph (b)(ii), or some other time agreement by the parties, the trust is determined with the effect that the beneficial interest in the land reverts to the natural person ("the third transaction"). (2) No duty is chargeable under this Chapter in respect of the second or third transaction. 57E. Change of financial institution (1) This section applies if— (a) a natural person and a financial institution enter into an arrangement described in section 57A, 57B, 57C or 57D; and (b) the financial institution transfers its estate in fee simple in land to another financial institution ("the first transaction") on the condition that the other financial institution transfer its interest in the land to the natural person in compliance with the terms of the relevant arrangement; and (c) the other financial institution transfers its interest in the land to the natural person in compliance with the terms of the relevant arrangement ("the second transaction"). (2) No duty is chargeable under this Chapter in respect of the first or second transaction. s. 17 -- 16 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 14 57F. If the natural person dies If, before an arrangement described in section 57A, 57B, 57C or 57D has been completed, the natural person dies, no duty is chargeable under this Chapter in respect of— (a) the transfer of any interest held by the natural person under the arrangement to another natural person by virtue of— (i) a testamentary gift; or (ii) the right of survivorship; or (iii) the Administration and Probate Act 1958; or (b) the transfer of any interest held by the financial institution under the arrangement to another natural person by virtue of— (i) a testamentary gift; or (ii) the right of survivorship; or (iii) the Administration and Probate Act 1958.'. 18. Misleading information (1) In section 69D(1) of the Duties Act 2000— (a) after "person" insert "(other than the Registrar of Titles)"; (b) after paragraph (a) insert— "(ab) the entry of data for the purposes of electronically effecting in accordance with the Electronic Transactions (Victoria) Act 2000 a dutiable transaction; or". (2) In section 69D(2) of the Duties Act 2000, after "material" insert "or data". s. 18 -- 17 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 15 19. Rate of duty in respect of motor vehicles After section 218(1)(a) of the Duties Act 2000 insert— "(ab) on an application for registration or transfer of registration of a motor vehicle— (i) that is a passenger car whose dutiable value exceeds $45 000; and (ii) that was, within the previous 60 days, registered for the first time in Victoria in the name of a licensed motor car trader; and (iii) in respect of which no duty was chargeable under this Act in relation to the registration referred to in sub- paragraph (ii) because of the use of the motor vehicle; and (iv) in respect of which no duty was paid (or if paid, the duty is refundable) under this Act in relation to an application for registration or transfer of registration or change of use of the motor vehicle after the registration referred to in sub- paragraph (ii)— $10 per $200, or part, of the dutiable value of the motor vehicle;". 20. Licensed motor car traders—demonstrator vehicles For section 231(2)(a)(ii) of the Duties Act 2000 substitute— "(ii) the use of the motor vehicle as a demonstrator vehicle; or". s. 19 -- 18 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 16 21. Duty of statement of acquisition (1) For section 239(2)(b) of the Duties Act 2000 substitute— "(b) pay duty— (i) in the case of a passenger car— (A) whose dutiable value exceeds $45 000; and (B) that was, within the previous 81 days, registered for the first time in Victoria in the name of a licensed motor car trader; and (C) in respect of which no duty was chargeable under this Act in relation to the registration referred to in sub-sub-paragraph (B) because of the use of the motor vehicle; and (D) in respect of which no duty was paid (or if paid, the duty is refundable) under this Act in relation to an application for registration or transfer of registration or change of use of the motor vehicle after the registration referred to in sub-sub- paragraph (B)— at the rate of $10 per $200, or part, of the dutiable value of the vehicle at the time of the acquisition; or (ii) in any other case, at the rate of $8 per $200, or part, of the dutiable value of the vehicle at the time of the acquisition.". s. 21 -- 19 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 17 (2) In sections 239(5)(a) and 239(6) of the Duties Act 2000, for "sub-section (2)(b)" substitute "sub-section (2)(b)(i) or (2)(b)(ii), as the case may be,". 22. Section 250 substituted For section 250 of the Duties Act 2000 substitute— '250. What is a corporate group? (1) In this Division— "corporation" includes— (a) a unit trust scheme; (b) a public offer superannuation fund within the meaning of section 18 of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth that has at least 300 public subscribers; "corporate group" means a parent corporation and the subsidiaries of that parent corporation; "parent corporation" means a corporation that directly or indirectly— (a) holds at least 90% of the beneficial ownership of another corporation ("the subsidiary"); and (b) has the ability to cast, or to control the casting of, at least 90% of the maximum number of votes that may be cast at a general meeting of the subsidiary; s. 22 -- 20 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 18 "relevant corporate group" means the members of a corporate group that are parties to an eligible transaction and those members of the corporate group necessary to establish the connection between the parties as a parent corporation and subsidiary or as subsidiaries of the same parent corporation. (2) In this Part, if— (a) the issued shares or units of a corporation are stapled to the issued shares or units of one or more other corporations; and (b) the stapled securities are quoted on the Australian Stock Exchange or a recognised stock exchange— those corporations and the subsidiaries of each of those corporations constitute a corporate group. (3) Nothing in this Part applies to a corporation to the extent that it is a trustee of a discretionary trust. (4) In this Part, a corporation that holds dutiable property on trust (other than as trustee of a unit trust scheme) for another corporation is taken not to be a member of any corporate group of which the second-mentioned corporation is a member.'. s. 22 -- 21 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 19 23. What is an eligible transaction? (1) In section 250A(e) of the Duties Act 2000, for "group." substitute "group; or". (2) After section 250A(e) of the Duties Act 2000 insert— "(f) a declaration of trust relating to dutiable property the specification of which forms part of the declaration of trust or part of the transaction constituted by the declaration of trust by one member of a corporate group under which the dutiable property is held on trust for another member of the group; or (g) any other transaction that results in the beneficial ownership of dutiable property (other than an excluded transaction) moving from one member of a corporate group to another member of the group.". 24. Exemption for certain transactions arising out of corporate reconstruction (1) For section 250B(1) of the Duties Act 2000 substitute— "(1) A member of a relevant corporate group may apply to the Commissioner for an exemption under this Part— (a) any time before the eligible transaction occurs to which the application relates; or (b) within 3 years after the eligible transaction occurs to which the application relates.". (2) In section 250B(4)(a) of the Duties Act 2000, for "corporate group" substitute "relevant corporate group". s. 23 -- 22 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 20 25. Revocation of exemption (1) In section 250D(1)(a) of the Duties Act 2000, for "corporate group" substitute "relevant corporate group". (2) After section 250D(1)(a) of the Duties Act 2000 insert— "(ab) in the case of a public offer superannuation fund that is a member of the relevant corporate group, the public offer superannuation fund has less than 300 public subscribers at any time during a period of 3 years commencing immediately after the day on which the transaction occurred in respect of which the exemption was granted; or". (3) In section 250D(2) of the Duties Act 2000— (a) omit "or unit trust scheme"; (b) for "corporate group" substitute "relevant corporate group"; (c) after paragraph (a) insert— "(ab) the shares or units of the member being unstapled to enable the member's liquidation, deregistration, dissolution or, in the case of a unit trust scheme, winding up; or". (4) In section 250D(3) of the Duties Act 2000— (a) after "share float or" insert "an offer of units to create"; (b) in paragraph (b), after "related persons" insert "(other than the corporate entity that floated the shares or units)". s. 25 -- 23 of 35 -- Victorian Legislation Parliamentary Documents Part 3—Duties Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 21 26. Joint and severable liability for duty, penalty and interest In section 250F of the Duties Act 2000— (a) omit "or unit trust scheme"; (b) for "group" (where twice occurring) substitute "corporate group". 27. Managed investment schemes In section 251(a)(ii) of the Duties Act 2000, after "Part 11.2 of the Corporations Law" insert "(as continued in effect by section 1408 of the Corporations Act)". 28. Registration of instruments In section 269(c) of the Duties Act 2000 omit "or 121". __________________ s. 26 -- 24 of 35 -- Victorian Legislation Parliamentary Documents Part 4—First Home Owner Grant Act 2000 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 22 PART 4—FIRST HOME OWNER GRANT ACT 2000 29. Protection of confidential information After section 50(4)(c) of the First Home Owner Grant Act 2000 insert— "(ca) to the following in connection with an investigation or prosecution carried out in the course of their duty— (i) a member of the police force; or (ii) a member of the Australian Federal Police; or (iii) the Director of Consumer Affairs Victoria; or (iv) the Director of Housing; or". __________________ See: Act No. 5/2000. Reprint No. 1 as at 1 January 2004 and amending Act No. 46/2004. LawToday: www.dms. dpc.vic. gov.au s. 29 -- 25 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 23 PART 5—LAND TAX ACT 1958 30. Definition In section 3(1) of the Land Tax Act 1958, after the definition of "land or lands used for primary production" insert— ' "Landata" means the integrated computerised information retrieval and property enquiry service relating to information in respect of Victorian land, its ownership and use;'. 31. Section 4 substituted For section 4 of the Land Tax Act 1958 substitute— "4. Administration of Act and regulations The Commissioner has the general administration of this Act and the regulations.". 32. New sections 5, 5A, 5B, 5C and 5D inserted After section 4 of the Land Tax Act 1958 insert— '5. Prohibition on certain disclosures of information (1) A person who is or was engaged in the administration or execution of this Act must not disclose any information obtained under or in relation to the administration or execution of this Act, except as permitted by this Part or section 15(4). Penalty: 100 penalty units. (2) For the purposes of the Freedom of Information Act 1982, information referred to in sub-section (1) is information of a kind to which section 38 of that Act applies. See: Act No. 6289. Reprint No. 12 as at 13 June 2002 and amending Act Nos 59/2003, 113/2003, 3/2004 and 46/2004. LawToday: www.dms. dpc.vic. gov.au s. 30 -- 26 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 24 5A. Permitted disclosures to particular persons A person who is engaged in the administration or execution of this Act may disclose information obtained under or in relation to the administration of this Act— (a) with the consent of the person to whom the information relates or at the request of a person acting on behalf of that person; or (b) in connection with the administration or execution of this Act (including for the purpose of any legal proceedings arising out of this Act or a report of those proceedings); or (c) in connection with the administration or execution of a law of another Australian jurisdiction that is prescribed by the Taxation Administration Regulations 1997 to be a reciprocal taxation law for the purposes of section 97 of the Taxation Administration Act 1997; or (d) in accordance with a requirement imposed under an Act; or (e) to an authorised recipient, being— (i) the Ombudsman; or (ii) a member of the police force of or above the rank of inspector; or (iii) the Archives Authority; or (iv) the Australian Statistician; or (v) the Auditor-General; or (vi) the Director of Consumer Affairs Victoria; or s. 32 -- 27 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 25 (vii) a member of the Australian Federal Police; or (viii) the Victorian WorkCover Authority; or (ix) any special commission (within the meaning of the Evidence (Commissions) Act 1982) if— (A) the Commissioner has received a request in writing for information from the special commission; and (B) the Treasurer has given written approval to the Commissioner of the communication of that information; or (x) a person prescribed by the regulations to be an authorised recipient for the purposes of this section; or (f) in connection with the operation of Landata. 5B. Permitted disclosures of a general nature The Commissioner may disclose information obtained under or in relation to the administration of this Act unless that information will or is likely to identify a particular owner of land. 5C. Prohibition on secondary disclosures of information (1) A person ("the recipient") must not disclose any information obtained from a person engaged in the administration or execution of this Act in accordance with section 5A unless— s. 32 -- 28 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 26 (a) the disclosure is made to enable the recipient to exercise a function conferred on the recipient by law for the purpose of the enforcement of a law or protecting the public revenue; and (b) the Commissioner consents to the disclosure. Penalty: 500 penalty units in the case of a body corporate; 100 penalty units in any other case. (2) For the purposes of the Freedom of Information Act 1982, information referred to in sub-section (1) is information of a kind to which section 38 of that Act applies. 5D. Further restrictions on disclosure A person who is or was engaged in the administration or execution of this Act is not required to disclose or produce in any court any information obtained under or in relation to the administration or execution of this Act except— (a) if it is necessary to do so for the purposes of the administration or execution of this Act; or (b) if the requirement is made for the purposes of enabling a person who is specified for the time being to be an authorised recipient to exercise a function conferred or imposed on the person by law.'. s. 32 -- 29 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 27 33. Temporary absence from principal place of residence For section 13C(3) of the Land Tax Act 1958 substitute— "(3) Sub-section (1) does not apply in the case of a temporary absence— (a) that continues for more than 6 years starting at the end of the last period of at least 6 consecutive months during which the land was used and occupied— (i) in the case of an owner, by the owner as his or her principal place of residence; or (ii) in the case of a trustee, by the beneficiary as his or her principal place of residence; or (b) if the owner or trustee rents the land for a period of 6 consecutive months or more in a particular assessment year.". 34. Unoccupied land subsequently used as principal residence In section 13H of the Land Tax Act 1958— (a) in sub-section (1), after "not occupied" insert "as the principal place of residence of the owner"; (b) in sub-section (2), after "not occupied" insert "as the principal place of residence of a beneficiary under the trust"; (c) in sub-section (4), after "principal place of residence" insert "of the owner or of a beneficiary under the trust, as the case may be". s. 33 -- 30 of 35 -- Victorian Legislation Parliamentary Documents Part 5—Land Tax Act 1958 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 28 35. Prescribed information (1) For sections 15(2)(a) and 15(2A)(a) of the Land Tax Act 1958 substitute— "(a) of prescribed particulars in a prescribed manner; and". (2) For section 15(4) of the Land Tax Act 1958 substitute— "(4) Any information contained in a return made to the Commissioner under sub-section (1) or any particulars referred to in sub-section (2) may be disclosed to the Valuer-General.". __________________ s. 35 -- 31 of 35 -- Victorian Legislation Parliamentary Documents Part 6—Pay-roll Tax Act 1971 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 29 PART 6—PAY-ROLL TAX ACT 1971 36. Supply of services in relation to performance of work In section 3C(1)(e)(v) of the Pay-roll Tax Act 1971, for "sub-paragraphs (i) to (iv)" substitute "sub-paragraphs (i) to (iii)". 37. Definitions In section 3(2D) of the Pay-roll Tax Act 1971, for "employé" substitute "employee". 38. General exemption where two or more employers related etc. In section 9A of the Pay-roll Tax Act 1971— (a) in sub-sections (4)(a) and (4)(b) omit "sub-section (3) and"; (b) in sub-sections (6) and (7) omit "sub-section (3) or". 39. Approved form In sections 12(1), 12(2A) and 12(4) of the Pay-roll Tax Act 1971, for "the prescribed form and manner" substitute "a form approved by the Commissioner". 40. Returns In section 13(3A) of the Pay-roll Tax Act 1971, for "employé" (where twice occurring) substitute "employee". 41. Regulations In section 50(1)(c) of the Pay-roll Tax Act 1971 omit "or whether or not a notice under sub- section (2) of section 13, or a certificate under sub-section (1) of section 14, should be given". __________________ See: Act No. 8154. Reprint No. 10 as at 1 January 2004 and amending Act No. 46/2004. LawToday: www.dms. dpc.vic. gov.au s. 36 -- 32 of 35 -- Victorian Legislation Parliamentary Documents Part 7—Valuation of Land Act 1960 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 30 PART 7—VALUATION OF LAND ACT 1960 42. Rights of objection (1) In section 16(1) of the Valuation of Land Act 1960, for "an assessment of the value of any land" substitute "a valuation of any land". (2) For section 16(4) of the Valuation of Land Act 1960 substitute— "(4) A person who is given a notice of valuation by a rating authority under section 15(1)(a) or (3) is deemed to be a person aggrieved by the valuation whether or not the valuation is used for the purposes of a rate or tax levied by that authority.". (3) In section 16(5) of the Valuation of Land Act 1960, for "an assessment of the value of land" substitute "a valuation of land". 43. New section 31 inserted After section 30 of the Valuation of Land Act 1960 insert— '31. Transitional provisions—State Taxation Acts (Amendment) Act 2004 (1) This Act as amended by the State Taxation Acts (Amendment) Act 2004 applies to— (a) an objection lodged under this Part on or after 16 July 2004; and (b) a review under this Part by the Tribunal that was not determined before the Assent day if the notice under section 22 requiring the matter to be referred to the Tribunal was lodged on or after 16 July 2004; and See: Act No. 6653. Reprint No. 10 as at 18 March 2004 and amending Act Nos 3/2004 and 10/2004. LawToday: www.dms. dpc.vic. gov.au s. 42 -- 33 of 35 -- Victorian Legislation Parliamentary Documents Part 7—Valuation of Land Act 1960 State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 31 (c) an appeal under this Part to the Supreme Court that was not determined before the Assent day if the notice under section 22 requiring the matter to be treated as an appeal was lodged on or after 16 July 2004. (2) If— (a) a person was given a notice of valuation under section 15(1)(a) or (3) on or after 23 June 2004 but before the Assent day; and (b) the person had not lodged an objection to the valuation under section 16 before the Assent day— the time for lodging the objection is within 2 months after the Assent day, despite anything to the contrary in section 18(2). (3) Nothing in this section affects the rights of the parties in the proceedings in the Supreme Court between Port of Melbourne Corporation and Melbourne City Council and Another (No. 5845 of 2003). (4) In this section— "Assent day" means the day on which the State Taxation Acts (Amendment) Act 2004 received the Royal Assent.'. ═══════════════ s. 43 -- 34 of 35 -- Victorian Legislation Parliamentary Documents State Taxation Acts (Amendment) Act 2004 Act No. 71/2004 32 ENDNOTES † Minister's second reading speech— Legislative Assembly: 16 September 2004 Legislative Council: 12 October 2004 The long title for the Bill for this Act was "to amend the Accident Compensation Act 1985, the Duties Act 2000, the First Home Owner Grant Act 2000, the Land Tax Act 1958, the Pay-roll Tax Act 1971 and the Valuation of Land Act 1960 and for other purposes." Endnotes -- 35 of 35 --