Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2017 (NO. 67 OF 2017)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purposes  
   2.      Commencement  

   PART 2--AMENDMENT OF CONGESTION LEVY ACT 2005

   3.      Specified parks and the Melbourne Zoo  
   4.      Section 22 substituted  

   PART 3--AMENDMENT OF DUTIES ACT 2000

   5.      Rate for additional duty chargeable for foreign purchasers—residential property  
   6.      Exemption or concession for certain first home buyers on PPR transfers  

   PART 4--AMENDMENT OF FIRE SERVICES PROPERTY LEVY ACT 2012

   7.      Repeal of section 79  
   8.      Service on a person by the Commissioner  
   9.      Statute law revision  

   PART 5--AMENDMENT OF LAND TAX ACT 2005

           Division 1--Absentee owner surcharge

   10.     Definitions  
   11.     Exemptions from holding absentee controlling interests  
   12.     New sections 3BA and 3BB inserted  
   13.     Delegation of exemption power  
   14.     New sections 3D and 3E inserted  
   15.     New section 46IAA inserted  
   16.     Land tax surcharge for absentee trusts  
   17.     Land tax for absentee fixed trust if beneficial interests notified to Commissioner  
   18.     Land tax for absentee unit trust scheme if unitholdings notified to Commissioner  
   19.     Land tax for beneficiary/trustees  
   20.     Land tax for PPR land if nominated PPR beneficiary  
   21.     New Schedule 1A inserted  

           Division 2--Exemptions and concessions

   22.     Public statutory authorities  
   23.     Municipal and public land  
   24.     Armed services personnel  
   25.     Friendly societies  

   PART 6--AMENDMENT OF PAYROLL TAX ACT 2007

   26.     Amendment of Schedule 2  

   PART 7--AMENDMENT OF TAXATION ADMINISTRATION ACT 1997

   27.     Permitted disclosures to particular persons or for particular purposes  
   28.     Repeal of section 92A  
   29.     Repeal of section 124  
   30.     Service of documents by Commissioner  
   31.     When is service effective?  

   PART 8--AMENDMENT OF UNCLAIMED MONEY ACT 2008

   32.     Repeal of section 100  
   33.     When is service effective?  

   PART 9--AMENDMENT OF VALUATION OF LAND ACT 1960 AND OTHER ACTS

           Division 1--Amendment of Valuation of Land Act 1960

   34.     Definitions  
   35.     Valuer-general and other employees  
   36.     Functions of valuer-general  
   37.     Valuation Best Practice Specifications Guidelines  
   38.     Valuation of transmission easements  
   39.     Participation in general valuations  
   40.     Requirement to confer with valuer-general  
   41.     Requirement to report on general valuation caused by council  
   42.     Return of amended general valuation caused by council  
   43.     Assessment by valuer-general of general valuation caused by council  
   44.     Requirements as to general valuation caused by valuer-general  
   45.     Order where general valuation caused by council reported not generally true and correct  
   46.     Declaration where general valuation certified true and correct  
   47.     Restriction on payment of valuers for general valuations  
   48.     Valuer-general to maintain valuation record  
   49.     Fees for copy of valuation  
   50.     Section 9 substituted  
   51.     Section 10 substituted  
   52.     General valuation to be made each year  
   53.     Minister may direct a general valuation of land  
   54.     Valuations for the purposes of the Local Government Act 1989  
   55.     Repeal of sections 13DD and 13DE  
   56.     Supplementary valuation  
   57.     Certification of supplementary valuation caused by a council  
   58.     Section 13DFB substituted  
   59.     Repeal of section 13DJ  
   60.     Application of Part  
   61.     Section 13F substituted  
   62.     Section 13G substituted  
   63.     General valuation to be made each year  
   64.     Minister may direct a general valuation of non-rateable leviable land  
   65.     Valuations for the purposes of the Fire Services Property Levy Act 2012  
   66.     Supplementary valuation  
   67.     Certification of supplementary valuation caused by a collection agency  
   68.     Valuation authority to make supplementary valuation if requested by collection agency  
   69.     Repeal of section 13P  
   70.     Notice of valuation  
   71.     Repeal of section 19  
   72.     Determination of objection  
   73.     Costs  
   74.     New sections 35 to 38 inserted  

           Division 2--Consequential amendments to other Acts

   75.     Co-operative Housing Societies Act 1958  
   76.     Land Tax Act 2005—definition of general valuation  
   77.     Land Tax Act 2005—repeal of section 21A  
   78.     Local Government Act 1989  
   79.     Water Act 1989  

   PART 10--AMENDMENT OF VICTORIAN CIVIL AND ADMINISTRATIVE TRIBUNAL ACT 1998

   80.     Amendment of Schedule 1—definition of taxing Act updated  

   PART 11--REPEAL OF AMENDING ACT

   81.     Repeal of amending Act  
           ENDNOTES