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STATE TAXATION AND MENTAL HEALTH ACTS AMENDMENT ACT 2021 (NO. 22 OF
2021)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Purposes
2. Commencement
PART 2--AMENDMENT OF DUTIES ACT 2000
3. Definitions
4. New section 3I inserted
5. What is the consideration for the transfer of dutiable property?
6. General rate
7. Provisions for determining consideration
8. New section 55A inserted
9. New section 57FC inserted
10. New clause 58 of Schedule 2 inserted
PART 3--AMENDMENT OF FIRST HOME OWNER GRANT ACT 2000
Division 1--Home buyer schemes
11. Title of Act
12. Purpose
13. New Part 2A inserted
Division 2--of Part 3 does not apply to this Part.".
14. Authorised investigations
15. Search warrant
16. Self-incrimination
17. Protection of confidential information
Division 2--Consequential amendments to other Acts
18. Building Act 1993
19. Duties Act 2000
20. Land Tax Act 2005
21. Payroll Tax Act 2007
22. Taxation Administration Act 1997
23. Unclaimed Money Act 2008
24. Victorian Civil and Administrative Tribunal Act 1998
PART 4--AMENDMENT OF LAND TAX ACT 2005
25. Definitions
26. New section 3F inserted
27. New section 18B inserted
28. Land tax for discretionary trust with nominated beneficiary
29. New section 88E inserted
30. Land tax for 2009 to 2021
31. New clause 1.5 of Schedule 1 inserted
32. Land tax for trusts for 2009 to 2021
33. New clause 3.5 of Schedule 1 inserted
34. Rate of land tax on land held by absentee owners for 2020 and 2021
35. New clause 4.4 of Schedule 1 inserted
36. Rate of land tax on land held by owner subject to an absentee trust for 2020 and 2021
37. New clause 5.4 of Schedule 1 inserted
PART 5--AMENDMENT OF MENTAL HEALTH ACT 2014
38. New section 365A inserted
PART 6--AMENDMENT OF PAYROLL TAX ACT 2007
Division 1--Bushfire relief regional employers
39. Definitions for the purposes of Schedule 1
40. Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type
41. Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type
42. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type
43. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type
Division 2--Payroll tax threshold amounts
44. Registration
45. Definition of TA or threshold amount
46. Definition of base deductible amount
Division 3--Regional rate deduction
47. Definition of R
48. Definitions of Pbrre and Pre
49. Rate of payroll tax
50. Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type
51. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type
52. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type
Division 4--Mental health and wellbeing surcharge
53. Definitions
54. New clause 1A of Schedule 1 inserted
55. Definition of C
56. Payroll of employer over threshold
57. Definitions
58. Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of same type
59. Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type
60. Payroll of group over threshold—where no section 87(2) approval in force
61. Calculation of payroll tax
62. New Division 1AA of Schedule 2 substituted
63. Amount of payroll tax to be paid each month
64. Deductible amount for employer who pays interstate wages
65. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of same type
66. Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type
67. Monthly payroll tax payable where no section 87(2) approval in force
68. Amount of payroll tax to be paid each month
69. New clause 21 of Schedule 3 inserted
PART 7--REPEAL OF THIS ACT
70. Repeal of this Act
ENDNOTES
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