Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2016 (NO. 66 OF 2016) - SECT 4

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

    "(2)     The "relevant date" is—

        (a)     for land that is rateable land or non-rateable leviable land—

              (i)     subject to subparagraph (ii),
the date as at which that 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 that 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; and

        (b)     for land that is non-rateable non-leviable land—

              (i)     subject to subparagraph (ii), the date as at which rateable land or non-rateable leviable land was valued for the purposes of the
last general valuation referred to in paragraph (a)(i); or

              (ii)     the date as at which the land was valued for and on behalf of the Commissioner before 1 January in the tax year by the Valuer-General or a valuer nominated by the Valuer-General.".