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This is a Bill, not an Act. For current law, see the Acts databases.
Building a Better Victoria (State Tax and Other
Legislation Amendment) Act 2014
No. of 2014
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1 Purposes 1
2 Commencement 3
PART 2--DUTIES ACT 2000 4
Division 1--Insurance duty 4
3 Definitions 4
4 Insurance duty 4
5 New section 184 substituted 5
184 Who is an insurer? 5
6 Registration of insurers 6
7 New sections 196A and 196B inserted 7
196A Life insurance 7
196B Life insurance policy riders 7
8 Abolition of life insurance duty 8
9 New clause 32 inserted in Schedule 2 9
32 Building a Better Victoria (State Tax and Other
Legislation Amendment) Act 2014 9
Division 2--Motor vehicle duty 9
10 What is the rate of duty? 9
PART 3--FIRST HOME OWNER GRANT ACT 2000 10
11 Definitions 10
12 Protection of confidential information 10
PART 4--LAND TAX ACT 2005 13
Division 1--Relevant day for taxable value of land 13
13 Definitions 13
14 Taxable value of land 13
15 Use of valuations 14
i
Clause Page
Division 2--Land held on trust 14
16 Land tax for fixed trust if beneficial interests notified to
Commissioner 14
17 Land tax for unit trust scheme if unitholdings notified to
Commissioner 15
18 Land tax for excluded trusts and administration trusts 15
19 Nomination of beneficiary of pre-2006 discretionary trust for
land tax purposes 15
20 Nomination of PPR beneficiary of unit trust scheme or
discretionary trust for land tax purposes 16
21 Requirements for trustees to notify Commissioner 16
Division 3--Primary production land 16
22 Definitions 16
23 Exemption of primary production land outside greater
Melbourne 17
24 New section 70 substituted 17
70 Parcels of land 17
25 New Schedule 2 inserted 18
SCHEDULE 2--Greater Melbourne 18
26 Transitional provision 19
15 Building a Better Victoria (State Tax and Other
Legislation Amendment) Act 2014 19
Division 4--Notice of acquisition of land 21
27 Definitions 21
28 Notice of acquisition of land 22
PART 5--PAYROLL TAX ACT 2007 23
29 Reduction in payroll tax rate 23
PART 6--PLANNING AND ENVIRONMENT ACT 1987 24
30 Definitions 24
31 Applications for permits 24
32 What is the procedure for the application? 25
33 Land owned or permit required by responsible authorities 25
34 Application for permit when amendment requested 25
35 New Division 5A inserted 26
Division 5A--Metropolitan Planning Levy 26
96O Imposition of levy 26
96P What is a leviable planning permit application? 26
96Q Amount of levy 27
96R CPI adjusted amount 27
ii
Clause Page
96S Notification and payment of levy 29
96T Levy certificate 29
96U Revised levy certificate 30
96V No refund of levy except in cases of mathematical
error 31
96W Commissioner's functions and powers 32
96X Prohibition on certain disclosures of information by
Commissioner etc. 32
96Y Permitted disclosures 33
96Z Responsible authority or planning authority to keep
levy certificate 33
36 Definitions--Part 9B 34
37 New Schedule 2 inserted 34
SCHEDULE 2--Metropolitan Melbourne 34
PART 7--ROAD SAFETY ACT 1986 36
38 Fee for registration or renewal of registration 36
PART 8--TAXATION ADMINISTRATION ACT 1997 37
39 Permitted disclosures to particular persons 37
PART 9--REPEAL 40
40 Repeal of amending Act 40
ENDNOTES 41
iii
Building a Better Victoria (State Tax
and Other Legislation Amendment) Act
2014
No. of 2014
[Assented to ]
The Parliament of Victoria enacts:
PART 1--PRELIMINARY
1 Purposes
The main purposes of this Act are--
(a) to amend the Duties Act 2000--
(i) to abolish life insurance duty and make
amendments to general insurance duty;
and
1
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 1--Preliminary
s. 1
(ii) to increase the rates of duty on the
registration and transfer of vehicles;
and
(b) to amend the First Home Owner Grant Act
2000 to permit the disclosure of certain
information to particular persons for
specified purposes; and
(c) to amend the Land Tax Act 2005--
(i) in relation to the determination of the
taxable value of land; and
(ii) to make miscellaneous amendments in
relation to land held on trust; and
(iii) to make miscellaneous amendments in
relation to primary production land; and
(iv) to provide that a person is not required
to give notice of acquiring land if the
acquisition is effected electronically;
and
(d) to amend the Payroll Tax Act 2007 to
reduce the rate of payroll tax; and
(e) to amend the Planning and Environment
Act 1987 to impose a levy for the privilege
of making certain planning permit
applications; and
(f) to amend the Road Safety Act 1986 to
increase the fee payable for registration or
renewal of registration of a motor vehicle or
trailer; and
(g) to amend the Taxation Administration Act
1997 to permit the disclosure of taxation
information to particular persons for
specified purposes and in connection with
the administration or execution of a law of
another State or Territory that corresponds to
the First Home Owner Grant Act 2000.
2
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 1--Preliminary
s. 2
2 Commencement
(1) This Act (except Part 2, section 18, Division 4 of
Part 4 and Parts 6 and 7) comes into operation on
the day after the day on which it receives the
Royal Assent.
(2) Section 18 is taken to have come into operation on
12 December 2007.
(3) Parts 2 and 7 come into operation on 1 July 2014.
(4) Part 6 comes into operation on 1 July 2015.
(5) Subject to subsection (6), Division 4 of Part 4
comes into operation on a day to be proclaimed.
(6) If Division 4 of Part 4 does not come into
operation before 1 December 2014, it comes into
operation on that day.
__________________
3
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 3
PART 2--DUTIES ACT 2000
Division 1--Insurance duty
3 Definitions
See: In section 3(1) of the Duties Act 2000--
Act No.
79/2000.
Reprint No. 9
(a) insert the following definition--
as at
27 September "insurer has the meaning given by
2012 section 184;";
and
amending (b) the definition of general insurer is repealed;
Act Nos
9/2013,
13/2013,
(c) in the definition of life insurance, for
41/2013, "section 198" substitute "section 196A";
67/2013,
69/2013, (d) the definition of life insurer is repealed.
70/2013 and
26/2014.
LawToday:
www.
legislation.
vic.gov.au
4 Insurance duty
(1) In the Duties Act 2000--
(a) section 175(4) is repealed;
(b) at the foot of section 176(2) insert--
"Note
General insurance also includes life insurance policy
riders--see section 196B.";
(c) in section 176(3) omit "life insurance or";
(d) in section 180 omit "general".
(2) For section 183(1) of the Duties Act 2000
substitute--
"(1) An insurer or a person to whom section 181
applies is entitled to a refund of duty if the
insurer refunds, or there is refunded to the
person, the whole or a part of a dutiable
4
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 5
premium in respect of the contract of
insurance for which duty has been paid.".
(3) For section 183(3) of the Duties Act 2000
substitute--
"(3) An insurer to whom duty is refunded may
apply the amount of the refund to offset any
other payment required to be made under this
Act by the insurer.".
(4) In the Duties Act 2000--
(a) in section 183--
(i) in subsection (4), for "a general insurer"
substitute "an insurer";
(ii) in subsection (5) omit "general"
(wherever occurring);
(b) in the heading to Division 2 of Part 2 of
Chapter 8, for "a general insurer"
substitute "an insurer".
5 New section 184 substituted
For section 184 of the Duties Act 2000
substitute--
"184 Who is an insurer?
An insurer is a person--
(a) who writes general insurance; and
(b) who does so otherwise than as an
insurance intermediary; and
(c) who either--
(i) is authorised under the Insurance
Act 1973 of the Commonwealth to
carry on insurance business; or
(ii) is registered under the Life
Insurance Act 1995 of the
Commonwealth.".
5
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 6
6 Registration of insurers
In the Duties Act 2000--
(a) insert the following heading to
section 185--
"Insurers must be registered";
(b) in section 185, for "A general insurer"
substitute "An insurer";
(c) in section 186, for "a general insurer"
substitute "an insurer";
(d) in section 187(1)--
(i) for "a general insurer's" substitute
"an insurer's";
(ii) in paragraph (a), after "revoked" insert
"or the insurer's registration under the
Life Insurance Act 1995 of the
Commonwealth is cancelled (as the
case requires)";
(e) insert the following heading to
section 188--
"Cessation of business and cancellation of
registration by the insurer";
(f) insert the following heading to
section 189--
"Register of insurers";
(g) in section 189(1) omit "general";
(h) in section 194(2), for "A general insurer"
substitute "An insurer";
(i) in section 195(1) omit ", life insurance";
(j) in section 196(g)(ii), for "society."
substitute "society;";
6
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 7
(k) after section 196(g) insert--
"(h) life insurance.".
7 New sections 196A and 196B inserted
After section 196 of the Duties Act 2000 insert--
"196A Life insurance
(1) Subject to section 196B, life insurance is
any insurance in respect of--
(a) a life or lives; or
(b) an event or contingency relating to or
depending on a life or lives--
of a person who is, or persons who are,
domiciled in Victoria at the time the
insurance policy is issued, but does not
include insurance against accident.
(2) Insurance against accident is any insurance
under which payment is agreed to be made
on the death of a person only from accident
or violence or otherwise from a natural cause
or as compensation for personal injury.
196B Life insurance policy riders
(1) This section does not apply to a policy of life
insurance unless the insured person is, or the
insured persons are, domiciled in Victoria.
(2) If a policy of life insurance, in addition to
providing the insurance referred to in
section 196A(1), also provides for the
payment of a benefit on the occurrence of a
contingency or event that does not relate to
or depend on a life or lives (the additional
insurance), then the additional insurance
provided under or in accordance with the
policy is taken to be general insurance and
not life insurance.
7
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 8
(3) Subsection (2) applies--
(a) whether or not the life insurance and
the additional insurance are separate or
distinct matters; and
(b) whether or not payment of a benefit
under the additional insurance
component of the policy--
(i) will or may reduce the benefit
payable under the life insurance
component of the policy; or
(ii) will or may terminate the policy.
(4) If--
(a) there is no separately identifiable part
of the premium payable in respect of
the policy attributable to the additional
insurance; or
(b) in the Commissioner's opinion, the
identified part of the premium
attributable to the additional insurance
does not appear to correctly reflect the
additional insurance--
the Commissioner may determine the
amount or proportion of the premium
attributable to the additional insurance.".
8 Abolition of life insurance duty
Part 3 of Chapter 8 of the Duties Act 2000 is
repealed.
8
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 2--Duties Act 2000
s. 9
9 New clause 32 inserted in Schedule 2
After clause 31 of Schedule 2 to the Duties Act
2000 insert--
"32 Building a Better Victoria (State Tax and
Other Legislation Amendment) Act 2014
A person who, immediately before
1 July 2014, was registered as a general
insurer or a life insurer under Chapter 8
(as in force immediately before that day) is
taken, on and after that day, to be registered
as an insurer under Part 2 of Chapter 8 (as in
force on and after that day).".
Division 2--Motor vehicle duty
10 What is the rate of duty?
In section 218(1) of the Duties Act 2000--
(a) in paragraph (a)--
(i) in subparagraph (i), for "$10 per $200"
substitute "$10.40 per $200";
(ii) in subparagraph (ia), for "$6 per $200"
substitute "$6.40 per $200";
(iii) in subparagraph (ii), for "$5 per $200"
substitute "$5.40 per $200";
(b) in paragraph (ab)--
(i) for "$10 per $200" substitute "$10.40
per $200";
(ii) for "$6 per $200" substitute "$6.40 per
$200";
(c) in paragraph (b), for "$8 per $200"
substitute "$8.40 per $200".
__________________
9
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 3--First Home Owner Grant Act 2000
s. 11
PART 3--FIRST HOME OWNER GRANT ACT 2000
11 Definitions
See: In section 3(1) of the First Home Owner Grant
Act No.
5/2000. Act 2000 insert the following definitions--
Reprint No. 3
as at "Australia's Foreign Investment Policy means
6 May 2010
and
the document issued by the Commonwealth
amending Treasurer known as Australia's Foreign
Act Nos
36/2010,
Investment Policy as in force from time to
28/2011, time;
41/2013 and
17/2014. Chief Executive Centrelink has the same meaning
LawToday:
www. as in the Human Services (Centrelink) Act
legislation. 1997 of the Commonwealth;
vic.gov.au
Child Support Registrar means the Registrar
within the meaning of the Child Support
(Registration and Collection) Act 1988 of the
Commonwealth;
IBAC Commissioner means the Commissioner
appointed under section 20 of the
Independent Broad-based Anti-corruption
Commission Act 2011;".
12 Protection of confidential information
After section 50(4)(ca) of the First Home Owner
Grant Act 2000 insert--
"(cb) to the following persons--
(i) the Chief Executive Centrelink for the
purposes of administering the social
security law within the meaning of the
Social Security Act 1991 of the
Commonwealth or any regulations
made under that law; or
Note
See section 23(17) of the Social Security Act
1991 of the Commonwealth.
10
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 3--First Home Owner Grant Act 2000
s. 12
(ii) the Child Support Registrar for the
purposes of administering the Child
Support (Registration and Collection)
Act 1988 of the Commonwealth or the
Child Support (Assessment) Act 1989
of the Commonwealth or any
regulations made under those Acts; or
(iii) the Commonwealth Treasurer in
relation to a decision that the
Commonwealth Treasurer may make
under the Foreign Acquisitions and
Takeovers Act 1975 of the
Commonwealth or any regulations
made under that Act or in accordance
with Australia's Foreign Investment
Policy; or
(iv) a member of the Foreign Investment
Review Board for the purposes of
briefing the Commonwealth Treasurer
in relation to a decision that the
Commonwealth Treasurer may make
under the Foreign Acquisitions and
Takeovers Act 1975 of the
Commonwealth or any regulations
made under that Act or in accordance
with Australia's Foreign Investment
Policy; or
(v) the Secretary of the Department of the
Treasury of the Commonwealth for the
purposes of briefing the
Commonwealth Treasurer in relation to
a decision that the Commonwealth
Treasurer may make under the Foreign
Acquisitions and Takeovers Act 1975
of the Commonwealth or any
regulations made under that Act or in
accordance with Australia's Foreign
Investment Policy; or
11
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 3--First Home Owner Grant Act 2000
s. 12
(vi) the IBAC Commissioner for the
purposes of administering the
Independent Broad-based Anti-
corruption Commission Act 2011 or
any regulations made under that Act;
or".
__________________
12
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 13
PART 4--LAND TAX ACT 2005
Division 1--Relevant day for taxable value of land
13 Definitions
In section 3(1) of the Land Tax Act 2005-- See:
Act No.
88/2005.
(a) insert the following definitions-- Reprint No. 4
as at
"Council has the same meaning as in the 13 October
Local Government Act 1989; 2011
and
municipal district has the same meaning as amending
Act Nos
in the Local Government Act 1989; 49/2010,
35/2011,
non-rateable leviable land has the same 69/2011,
76/2012,
meaning as in the Fire Services 69/2013 and
Property Levy Act 2012; 26/2014.
LawToday:
rateable land has the same meaning as in the www.
legislation.
Local Government Act 1989;"; vic.gov.au
(b) in the definition of supplementary
valuation--
(i) after "section 13DF" insert "or 13L";
(ii) omit "(within the meaning of that
Act)".
14 Taxable value of land
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
13
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 15
(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.".
15 Use of valuations
In section 21(1)(a) of the Land Tax Act 2005
omit "within the meaning of the Valuation of
Land Act 1960".
Division 2--Land held on trust
16 Land tax for fixed trust if beneficial interests
notified to Commissioner
For section 46B(2) and (3) of the Land Tax Act
2005 substitute--
"(2) A notice must be in the form, and contain the
information, determined by the
Commissioner.
(3) A notice takes effect for the tax year
following the year in which the notice is
lodged and remains in force until it is
withdrawn by the trustee.
(3A) Despite subsection (1), if a trustee withdraws
a notice that is in force under this section in
respect of a fixed trust, the trustee cannot
lodge another notice under this section in
respect of that fixed trust.".
14
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 17
17 Land tax for unit trust scheme if unitholdings
notified to Commissioner
For section 46C(2) and (3) of the Land Tax Act
2005 substitute--
"(2) A notice must be in the form, and contain the
information, determined by the
Commissioner.
(3) A notice takes effect for the tax year
following the year in which the notice is
lodged and remains in force until it is
withdrawn by the trustee.
(3A) Despite subsection (1), if a trustee withdraws
a notice that is in force under this section in
respect of a unit trust scheme, the trustee
cannot lodge another notice under this
section in respect of that unit trust scheme.".
18 Land tax for excluded trusts and administration
trusts
(1) In the heading to section 46E of the Land Tax
Act 2005, after "trusts" insert "and
administration trusts".
(2) In section 46E of the Land Tax Act 2005, after
"excluded trust" insert "or of an administration
trust".
19 Nomination of beneficiary of pre-2006 discretionary
trust for land tax purposes
In section 46F(8)(b) of the Land Tax Act 2005,
for "in respect of" substitute "following the tax
year in".
15
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 20
20 Nomination of PPR beneficiary of unit trust scheme
or discretionary trust for land tax purposes
(1) For section 46H(4)(a) of the Land Tax Act 2005
substitute--
"(a) takes effect for the tax year in which the
nomination is lodged; and".
(2) In section 46H(6)(b) of the Land Tax Act 2005
omit "respect of".
21 Requirements for trustees to notify Commissioner
(1) In section 46K(1) of the Land Tax Act 2005,
after "becoming trustee" insert "of the land".
(2) After section 46K(5A) of the Land Tax Act 2005
insert--
"(5B) If a nomination lodged under section 46H is
in force and the nominated PPR beneficiary
for the land ceases to use and occupy the
land as his or her principal place of
residence, the trustee of the land must lodge
a written notice with the Commissioner
within one month of that beneficiary ceasing
to use or occupy the land as his or her
principal place of residence.".
Division 3--Primary production land
22 Definitions
(1) In section 64(1) of the Land Tax Act 2005--
(a) insert the following definitions--
"planning scheme means a planning scheme
to which the Planning and
Environment Act 1987 applies;
urban growth boundary has the same
meaning as in the Planning and
Environment Act 1987;";
16
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 23
(b) for the definition of greater Melbourne
substitute--
"greater Melbourne means the aggregate
area consisting of--
(a) the area within the municipal
district of each Council listed in
Part 1 of Schedule 2; and
(b) the area within an urban growth
boundary specified in a planning
scheme that is in force in the
municipal district of each Council
listed in Part 2 of Schedule 2;".
(2) Section 64(3), (4) and (5) of the Land Tax Act
2005 are repealed.
23 Exemption of primary production land outside
greater Melbourne
In section 65(2) of the Land Tax Act 2005, for "a
business other than the business of" substitute "an
activity other than".
24 New section 70 substituted
For section 70 of the Land Tax Act 2005
substitute--
"70 Parcels of land
(1) For the purposes of section 66, a part of a
parcel of land is to be regarded as a separate
parcel of land if that part is occupied
separately from or is obviously adapted to
being occupied separately from other land in
the parcel.
(2) For the purposes of section 67, a part of a
parcel of land is to be regarded as a separate
parcel of land if--
17
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 25
(a) that part is occupied separately from or
is obviously adapted to being occupied
separately from other land in the parcel;
and
(b) the owner of the parcel of land is the
owner of the land within the meaning
of section 67(2).".
25 New Schedule 2 inserted
After Schedule 1 to the Land Tax Act 2005
insert--
"SCHEDULE 2
Section 64(1)
GREATER MELBOURNE
PART 1
Banyule City Council
Bayside City Council
Boroondara City Council
Darebin City Council
Glen Eira City Council
Maribyrnong City Council
Melbourne City Council
Monash City Council
Moonee Valley City Council
Moreland City Council
Port Phillip City Council
Stonnington City Council
Whitehorse City Council
Yarra City Council
18
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 26
PART 2
Brimbank City Council
Cardinia Shire Council
Casey City Council
Frankston City Council
Greater Dandenong City Council
Hobsons Bay City Council
Hume City Council
Kingston City Council
Knox City Council
Manningham City Council
Maroondah City Council
Melton City Council
Mitchell Shire Council
Mornington Peninsula Shire Council
Nillumbik Shire Council
Whittlesea City Council
Wyndham City Council
Yarra Ranges Shire Council
__________________".
26 Transitional provision
After clause 14 of Schedule 3 to the Land Tax
Act 2005 insert--
"15 Building a Better Victoria (State Tax and
Other Legislation Amendment) Act 2014
(1) Grandfathered land that was exempt under
section 65 or 68 for the 2014 tax year does
not cease to be exempt under either of those
sections for the 2015 tax year or subsequent
19
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 26
tax years only because it is no longer outside
greater Melbourne.
(2) Subclause (1) does not apply, or ceases to
apply (as the case requires), if any of the
following occurs after the relevant day--
(a) the land is subdivided;
(b) the land is disposed of;
(c) the owner of the land acquires other
land that--
(i) is contiguous with the
grandfathered land or separated
from the grandfathered land only
by a road, railway or other similar
area across or around which
movement is reasonably possible;
and
(ii) is wholly or partly in greater
Melbourne within the meaning of
section 64(1) as amended by the
amending Act or would be wholly
or partly in greater Melbourne
within the meaning of that section
as amended by the amending Act
if Division 3 of Part 4 of the
amending Act had come into
operation before the acquisition.
(3) To avoid doubt, land is not disposed of or
acquired for the purpose of subclause (2) if
ownership of the land vests in a joint tenant
on the death of another joint tenant of the
land.
(4) In this clause--
acquire means acquire by way of settlement,
grant, assignment, transfer or
conveyance;
20
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 27
amending Act means the Building a Better
Victoria (State Tax and Other
Legislation Amendment) Act 2014;
commencement day means the day after the
day on which the amending Act
receives the Royal Assent;
dispose of means dispose of by way of
settlement, grant, assignment, transfer
or conveyance;
grandfathered land means land or part of
land that, on the relevant day, was
outside greater Melbourne within the
meaning of section 64(1) as in force on
that day but on and after the
commencement day is in greater
Melbourne within the meaning of
section 64(1) as amended by the
amending Act;
relevant day means the day on which the
motion for the second reading of the
Bill for the amending Act was moved
in the Legislative Assembly.".
Division 4--Notice of acquisition of land
27 Definitions
In section 3(1) of the Land Tax Act 2005 insert
the following definitions--
"electronic instrument means a registry
instrument that is prepared in an electronic
form to be lodged electronically for the
purposes of land titles legislation by means
of an ELN;
ELN means ELN within the meaning of the
Electronic Conveyancing National Law
(Victoria);
21
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 4--Land Tax Act 2005
s. 28
land titles legislation has the same meaning as in
section 5 of the Electronic Conveyancing
(Adoption of National Law) Act 2013;
registry instrument has the same meaning as in
section 4(1) of the Transfer of Land Act
1958;".
28 Notice of acquisition of land
After section 103(3) of the Land Tax Act 2005
insert--
"(4) This section does not apply to a person who
acquires land in a manner that was effected
by an electronic instrument lodged by means
of an ELN.".
__________________
22
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 5--Payroll Tax Act 2007
s. 29
PART 5--PAYROLL TAX ACT 2007
29 Reduction in payroll tax rate
(1) In clause 1 of Schedule 1 to the Payroll Tax Act See:
Act No.
2007, in the definition of R-- 26/2007.
Reprint No. 2
(a) in paragraph (c), for "or 1 July in any as at
25 September
subsequent year" substitute ", 2011, 2012 or 2013 and
2013"; amending
Act No.
(b) after paragraph (c) insert-- 26/2014.
LawToday:
"(d) for the financial year commencing on www.
legislation.
1 July 2014 or any subsequent financial vic.gov.au
year--485%;".
(2) In clause 2 of Schedule 2 to the Payroll Tax Act
2007--
(a) in paragraph (c), for "--490%" substitute
"and before 1 July 2014--490%;";
(b) after paragraph (c) insert--
"(d) for wages paid or payable on or after
1 July 2014--485%.".
__________________
23
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 30
PART 6--PLANNING AND ENVIRONMENT ACT 1987
30 Definitions
See: In section 3(1) of the Planning and Environment
Act No.
45/1987. Act 1987 insert the following definitions--
Reprint No. 11
as at "Commissioner means the Commissioner of State
28 October
2013
Revenue referred to in section 62 of the
and Taxation Administration Act 1997;
amending
Act Nos consumer price index means the all groups
70/2013 and
17/2014. consumer price index for Melbourne in
LawToday: original terms published by the Australian
www.
legislation. Bureau of Statistics;
vic.gov.au
leviable planning permit application has the
meaning given in section 96P;
levy certificate means--
(a) a certificate issued under section 96T;
or
(b) a revised certificate issued under
section 96U;
metropolitan Melbourne means the aggregate
area consisting of--
(a) the area within the municipal districts
of the municipal councils set out in
Schedule 2; and
(b) the area within the urban growth
boundary specified in the planning
scheme that is in force in the municipal
district of the Mitchell Shire Council;".
31 Applications for permits
(1) After section 47(1)(a) of the Planning and
Environment Act 1987 insert--
"(ab) if the permit is required to undertake
development, state the estimated cost of the
24
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 32
development for which the permit is
required; and".
(2) After section 47(1) of the Planning and
Environment Act 1987 insert--
"(1A) If the application is a leviable planning
permit application, the applicant must, at the
same time as making the application, give
the responsible authority a current levy
certificate in respect of the development for
which the permit is required that states an
estimated cost of the development that is
equal to or greater than the estimated cost of
the development stated in the application.
(1B) If an applicant fails to comply with
subsection (1A), the application is void.".
32 What is the procedure for the application?
After section 73(1) of the Planning and
Environment Act 1987 insert--
"(1A) Section 47(1)(ab), (1A) and (1B) do not
apply to an application to the responsible
authority to amend a permit.".
33 Land owned or permit required by responsible
authorities
In section 96(4) of the Planning and
Environment Act 1987, for "3 and 5" substitute
"3, 5 and 5A".
34 Application for permit when amendment requested
(1) Before section 96A(4)(a) of the Planning and
Environment Act 1987 insert--
"(aa) if the permit is required to undertake
development, state the estimated cost of the
development for which the permit is
required; and".
25
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
(2) After section 96A(4) of the Planning and
Environment Act 1987 insert--
"(4A) If the application for the permit is a leviable
planning permit application, the applicant
must, at the same time as making the
application, give the planning authority a
current levy certificate in respect of the
development for which the permit is required
that states an estimated cost of the
development that is equal to or greater than
the estimated cost of the development stated
in the application.
(4B) If an applicant fails to comply with
subsection (4A), the application for the
permit is void.".
35 New Division 5A inserted
After Division 5 of Part 4 of the Planning and
Environment Act 1987 insert--
"Division 5A--Metropolitan Planning Levy
96O Imposition of levy
(1) This Division imposes a levy, known as the
Metropolitan Planning Levy, for the
privilege of making a leviable planning
permit application.
(2) The levy is payable by the person who
intends to make the application.
96P What is a leviable planning permit
application?
(1) A leviable planning permit application is an
application under section 47 or 96A for a
permit required for the development of land
in metropolitan Melbourne if the estimated
cost of the development for which the permit
is required exceeds the threshold amount.
26
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
Note
See section 3(1) and Schedule 2 for the meaning of
metropolitan Melbourne.
(2) The threshold amount is--
(a) in the financial year beginning on
1 July 2015, $1 million; and
(b) in the financial year beginning on
1 July 2016 and each subsequent
financial year, the CPI adjusted
amount calculated in accordance with
section 96R.
96Q Amount of levy
(1) The amount of the levy is $1.30 for every
$1000 of the estimated cost of the
development for which the permit is
required.
(2) For the purposes of subsection (1), if the
estimated cost of the development for which
the permit is required is not a multiple of
$1000, the estimated cost is to be rounded up
or down to the nearest $1000 (and, if the
amount by which it is to be rounded is $500,
is to be rounded up).
96R CPI adjusted amount
(1) The CPI adjusted amount for a financial year
is to be determined in accordance with the
following formula--
T×A
C =
B
where--
C is the CPI adjusted amount being
determined;
27
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
T is--
(a) for the financial year beginning on
1 July 2016, $1 million; and
(b) for each subsequent financial year,
the CPI adjusted amount for the
previous financial year;
A is the sum of the consumer price index
numbers for the consecutive reference
periods in respect of the period
commencing on 1 January in the
previous financial year and ending on
the next following 31 December last
published by the Australian Bureau of
Statistics as at 15 April immediately
preceding the financial year for which
the CPI adjusted amount is being
determined;
B is the sum of the consumer price index
numbers for the consecutive reference
periods in respect of the period
commencing on 1 January in the
financial year before the previous
financial year referred to in A and
ending on the next following
31 December immediately preceding
the financial year for which the CPI
adjusted amount is being determined.
(2) On or before 31 May each year, the
Commissioner must--
(a) notify each responsible authority and
planning authority in metropolitan
Melbourne of the CPI adjusted amount
for the following financial year; and
(b) publish the CPI adjusted amount for the
following financial year on an
appropriate website.
28
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
(3) A failure to comply with subsection (2) in
respect of a financial year does not affect the
operation of section 96P and this section in
respect of a levy payable in that year.
96S Notification and payment of levy
(1) A person who intends to make a leviable
planning permit application must, before
making it--
(a) give notice to the Commissioner; and
(b) pay the amount of the levy for the
application to the Commissioner.
(2) Notice under subsection (1) must--
(a) be in the form approved by the
Commissioner; and
(b) state the estimated cost of the
development; and
(c) contain the information required by the
Commissioner.
96T Levy certificate
(1) If a person pays the levy and the
Commissioner is satisfied that the whole of
the amount of the levy has been paid in
respect of the estimated cost of the
development, the Commissioner must issue a
certificate to that person.
(2) A levy certificate must include the following
information--
(a) the estimated cost of the development;
(b) the amount of the levy paid;
(c) a statement that the whole of the
amount of the levy has been paid in
respect of the estimated cost of the
development;
29
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
(d) the date on which the certificate was
issued;
(e) the date on which the certificate will
expire;
(f) the name and address of the person who
paid the levy;
(g) any other information the
Commissioner considers appropriate.
(3) Subject to section 96U(3), a levy certificate
expires 90 days after the day on which it is
issued.
96U Revised levy certificate
(1) Subsection (2) applies if--
(a) the Commissioner has issued a
certificate under section 96T in respect
of a leviable planning permit
application; and
(b) the estimated cost of the development
increases before the application is
made; and
(c) the certificate has not expired.
(2) If a person pays any additional levy and the
Commissioner is satisfied that the whole of
the amount of the levy has been paid in
respect of the increased estimated cost of the
development, the Commissioner must issue a
revised certificate to that person.
(3) The Commissioner may also issue a revised
certificate--
(a) to correct any error in the information
included in the certificate under
section 96T(2)(b), (d), (e), (f) or (g); or
30
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
(b) if the estimated cost of the development
stated in the certificate is different from
the estimated cost of the development
stated in the notice given under
section 96S(1)(a).
(4) A revised certificate expires 90 days after the
day on which it is issued.
96V No refund of levy except in cases of
mathematical error
(1) A person who has paid a levy under this
Division is not entitled to a refund of the
whole or any part of the levy except where
there has been a mathematical error in
calculating the amount of the levy by
reference to the estimated cost of the
development stated in the notice given to the
Commissioner under section 96S(1)(a).
(2) Without limiting subsection (1), a person
who has paid a levy under this Division is
not entitled to a refund of the whole or any
part of the levy--
(a) if the estimated cost of the development
decreases after the levy is paid; or
(b) if the permit application to which the
levy relates is not subsequently made,
lapses or is refused or withdrawn; or
(c) if, at the time the permit application is
made, the threshold amount has
increased from the threshold amount at
the time the levy was paid; or
(d) if the permit application to which the
levy relates is granted and the permit is
subsequently cancelled.
31
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
(3) Any refund under subsection (1) is to be paid
from the Consolidated Fund which is
appropriated by this section to the necessary
extent.
96W Commissioner's functions and powers
(1) The Commissioner has the general
administration of this Division and may do
all things that are necessary or convenient to
give effect to this Division.
(2) For the purpose of performing a function
under this Division, the Commissioner may
request in writing a responsible authority or
planning authority to provide the
Commissioner with any information relating
to an application made to the authority for a
permit under section 47 or 96A (as the case
requires) or relating to any permit granted on
such an application.
(3) A responsible authority or planning authority
must as soon as practicable provide the
Commissioner with the information
requested under subsection (2).
96X Prohibition on certain disclosures of
information by Commissioner etc.
(1) A person who is or was the Commissioner or
another person engaged in the administration
of this Division must not disclose any
information obtained under, or in relation to
the administration of, this Division, except as
permitted by this Division.
Penalty: 60 penalty units.
(2) For the purposes of the Freedom of
Information Act 1982, information referred
to in subsection (1) is information of a kind
to which section 38 of that Act applies.
32
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 35
96Y Permitted disclosures
A person who is or was the Commissioner or
another person engaged in the administration
of this Division may disclose information
obtained under, or in relation to the
administration of, this Division--
(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 of
this Division; or
(c) in accordance with a requirement
imposed under an Act; or
(d) to an authorised recipient, being--
(i) the Secretary to the Department of
Treasury and Finance; or
(ii) the Secretary to the Department of
Transport, Planning and Local
Infrastructure; or
(iii) a relevant responsible authority; or
(iv) a relevant planning authority; or
(v) a person prescribed to be an
authorised recipient for the
purposes of this section; or
(e) if the information will not, or is not
likely to, identify a particular person.
96Z Responsible authority or planning
authority to keep levy certificate
A responsible authority or a planning
authority must keep each levy certificate
given to it under section 47 or 96A (as the
33
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 36
case requires) for not less than 5 years after
the levy certificate is given to it.".
36 Definitions--Part 9B
In section 201R of the Planning and
Environment Act 1987, the definitions of
Commissioner and consumer price index are
repealed.
37 New Schedule 2 inserted
(1) Before of Schedule 1 to the Planning and
Environment Act 1987 insert the following
heading--
"SCHEDULES".
(2) After Schedule 1 to the Planning and
Environment Act 1987 insert--
"__________________
SCHEDULE 2
Section 3(1)
METROPOLITAN MELBOURNE
Banyule City Council
Bayside City Council
Boroondara City Council
Brimbank City Council
Cardinia Shire Council
Casey City Council
Darebin City Council
Frankston City Council
Glen Eira City Council
Greater Dandenong City Council
Hobsons Bay City Council
34
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 6--Planning and Environment Act 1987
s. 37
Hume City Council
Kingston City Council
Knox City Council
Manningham City Council
Maribyrnong City Council
Maroondah City Council
Melbourne City Council
Melton City Council
Monash City Council
Moonee Valley City Council
Moreland City Council
Mornington Peninsula Shire Council
Nillumbik Shire Council
Port Phillip City Council
Stonnington City Council
Whitehorse City Council
Whittlesea City Council
Wyndham City Council
Yarra City Council
Yarra Ranges Shire Council".
__________________
35
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 7--Road Safety Act 1986
s. 38
PART 7--ROAD SAFETY ACT 1986
38 Fee for registration or renewal of registration
See: In section 9(2) of the Road Safety Act 1986, for
Act No.
127/1986. "1854 fee units" substitute "2042 fee units".
Reprint No. 15
as at
20 February
2013
and
amending
Act Nos
19/1991,
34/2011,
75/2012,
76/2012,
22/2013,
30/2013,
43/2013,
55/2013,
56/2013,
67/2013,
70/2013 and
74/2013.
LawToday:
www.
legislation.
vic.gov.au
__________________
36
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 8--Taxation Administration Act 1997
s. 39
PART 8--TAXATION ADMINISTRATION ACT 1997
39 Permitted disclosures to particular persons
(1) In section 92(1) of the Taxation Administration See:
Act No.
Act 1997-- 40/1997.
Reprint No. 5
(a) in paragraph (b)-- as at
13 October
(i) in subparagraph (ii), after "2000" insert 2011
and
"or a corresponding law of another amending
State or Territory"; Act Nos
69/2011,
(ii) for "or Act" substitute ", Act or 76/2012,
13/2013,
corresponding law,"; 41/2013,
69/2013 and
(b) after paragraph (e)(viii) insert-- 17/2014.
LawToday:
"(ix) the Chief Executive Centrelink for the www.
legislation.
purposes of administering the social vic.gov.au
security law within the meaning of the
Social Security Act 1991 of the
Commonwealth or any regulations
made under that law; or
Note
See section 23(17) of the Social Security Act
1991 of the Commonwealth.
(x) the Child Support Registrar for the
purposes of administering the Child
Support (Registration and Collection)
Act 1988 of the Commonwealth or the
Child Support (Assessment) Act 1989
of the Commonwealth or any
regulations made under those Acts; or
(xi) the Commonwealth Treasurer in
relation to a decision that the
Commonwealth Treasurer may make
under the Foreign Acquisitions and
Takeovers Act 1975 of the
Commonwealth or any regulations
made under that Act or in accordance
37
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 8--Taxation Administration Act 1997
s. 39
with Australia's Foreign Investment
Policy; or
(xii) a member of the Foreign Investment
Review Board for the purposes of
briefing the Commonwealth Treasurer
in relation to a decision that the
Commonwealth Treasurer may make
under the Foreign Acquisitions and
Takeovers Act 1975 of the
Commonwealth or any regulations
made under that Act or in accordance
with Australia's Foreign Investment
Policy; or
(xiii) the Secretary of the Department of the
Treasury of the Commonwealth for the
purposes of briefing the
Commonwealth Treasurer in relation to
a decision that the Commonwealth
Treasurer may make under the Foreign
Acquisitions and Takeovers Act 1975
of the Commonwealth or any
regulations made under that Act or in
accordance with Australia's Foreign
Investment Policy; or
(xiv) the IBAC Commissioner for the
purposes of administering the
Independent Broad-based Anti-
corruption Commission Act 2011 or
any regulations made under that Act.".
(2) In section 92(2) of the Taxation Administration
Act 1997 insert the following definitions--
"Australia's Foreign Investment Policy means
the document issued by the Commonwealth
Treasurer known as Australia's Foreign
Investment Policy as in force from time to
time;
38
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 8--Taxation Administration Act 1997
s. 39
Chief Executive Centrelink has the same meaning
as in the Human Services (Centrelink) Act
1997 of the Commonwealth;
Child Support Registrar means the Registrar
within the meaning of the Child Support
(Registration and Collection) Act 1988 of the
Commonwealth;
IBAC Commissioner means the Commissioner
appointed under section 20 of the
Independent Broad-based Anti-corruption
Commission Act 2011;".
__________________
39
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Part 9--Repeal
s. 40
PART 9--REPEAL
40 Repeal of amending Act
This Act is repealed on 1 July 2016.
Note
The repeal of this Act does not affect the continuing operation of
the amendments made by it (see section 15(1) of the
Interpretation of Legislation Act 1984).
40
Building a Better Victoria (State Tax and Other Legislation Amendment) Act
2014
No. of 2014
Endnotes
ENDNOTES
Minister's second reading speech--
Legislative Assembly:
Legislative Council:
The long title for the Bill for this Act was "A Bill for an Act to amend the
Duties Act 2000, the First Home Owner Grant Act 2000, the Land
Tax Act 2005, the Payroll Tax Act 2007, the Planning and
Environment Act 1987, the Road Safety Act 1986 and the Taxation
Administration Act 1997 and for other purposes."
By Authority. Government Printer for the State of Victoria.
41
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