Victorian Numbered Acts

BUILDING A BETTER VICTORIA (STATE TAX AND OTHER LEGISLATION AMENDMENT) ACT 2014 (NO. 40 OF 2014) - SECT 14

For section 19(2) and (3) of the Land Tax Act 2005 substitute —

    "(2)     The "relevant date" is—

        (a)     for non-rateable leviable land and for rateable land—

              (i)     subject to subparagraph (ii), the date as at which the land was valued for the purposes of the last general valuation returned to the valuation authority before 1 January in the tax year; or

              (ii)     if the land has been valued for the purposes of a supplementary valuation after the return date of the last general valuation referred to in subparagraph (i) but before 1 January in the tax year, the return date of the supplementary valuation; or

        (b)     for any other land, 31 December in the year immediately preceding the tax year.".