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State Taxation Legislation Amendment Act 2014
No. of 2014
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1 Purposes 1
2 Commencement 3
PART 2--CONGESTION LEVY ACT 2005 4
3 Definitions 4
4 New section 10 substituted 4
10 Amount of levy 4
5 CPI adjusted levy 5
6 Notice of CPI adjusted levy 5
7 How is levy assessed? 6
8 New section 20A inserted 6
20A Specified parks and the Melbourne Zoo 6
9 Concessions 7
10 Requirements for registration 7
11 Requirement to notify changes 8
12 New section 41 inserted 9
41 State Taxation Amendment Act 2014 9
13 New Schedule 1 substituted 10
SCHEDULE 1--Levy Area 10
14 New Schedule 2 substituted 11
SCHEDULE 2--Assessment of Levy for 2015 in the
Category 2 Levy Area 11
1 Application of Schedule 11
2 Levy assessed on 2015 parking spaces 11
3 Concessions 12
4 Estimates 12
5 Final adjustment of 2015 levy 13
i
Clause Page
PART 3--FIRE SERVICES PROPERTY LEVY ACT 2012 14
15 Amendment of section 9 14
16 Amendment of section 10--Land that is not subject to the
levy 15
17 Amendment of section 14--Levy rates based on location of
leviable land 15
18 Amendment of section 17--Calculating the levy amount
payable 15
19 Amendment of section 24--Levy records to be kept by
collection agency 16
20 Amendment of section 29--Concessions 17
21 New section 31A inserted 19
31A Land becoming or ceasing to be leviable land 19
22 Amendment of section 34--Recovery of levy not affected
by objection, review or appeal 20
23 Amendment of section 39--Revised assessment of liability
to pay levy amount 21
24 Amendment of Schedule--AVPCC allocation 21
PART 4--GAMBLING REGULATION ACT 2003 23
25 Returns to players 23
26 Taxation in relation to gaming in approved venues 23
27 New Part 29 inserted in Schedule 7 24
PART 29--STATE TAXATION LEGISLATION
AMENDMENT ACT 2014 24
29.1 Taxation in relation to gaming in approved venues 24
PART 5--AMENDMENT OF VALUATION OF LAND
ACT 1960 25
28 Definition 25
29 New section 5AA inserted 25
5AA Valuation Best Practice Specifications Guidelines 25
30 Amendment of section 13DF--Supplementary valuation 26
31 Amendment of section 13K--Valuations generally 27
32 Amendment of section 13L--Supplementary valuation 28
33 Amendment of section 13N--Valuation authority to make
supplementary valuation on behalf of collection agency 29
PART 6--REPEAL OF AMENDING ACT 30
34 Repeal of amending Act 30
ENDNOTES 31
ii
State Taxation 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 Congestion Levy Act 2005 to
extend the levy area, to create new
exemptions and to clarify the circumstances
in which levy concessions apply; and
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State Taxation Legislation Amendment Act 2014
No. of 2014
Part 1--Preliminary
s. 1
(b) to amend the Fire Services Property Levy
Act 2012--
(i) to reallocate various Australian
Valuation Property Classification
Codes to different land use
classifications; and
(ii) to enable one levy rate to be applied for
the purposes of calculating the levy
payable for a parcel of leviable land
that traverses the metropolitan fire
district and the country area of Victoria;
and
(iii) to provide for greater consistency in the
calculation of rates and levy in respect
of the same parcel of land; and
(iv) to align the eligibility requirements for
a concession entitlement in respect of
any liability to pay rates and levy; and
(v) to require a revised assessment notice
to be issued by a collection agency if a
valuation in respect of a parcel of land
is adjusted following an objection; and
(vi) to make other miscellaneous
amendments to that Act; and
(c) to amend the Gambling Regulation Act
2003--
(i) to increase the rate of gaming machine
tax payable by venue operators; and
(ii) to lower the minimum return to players
from gaming machines in approved
venues; and
2
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 1--Preliminary
s. 2
(d) to amend the Valuation of Land Act
1960--
(i) to further enable the valuer-general to
amend the Valuation Best Practice
Specifications Guidelines during the
biennial valuation period; and
(ii) to make various amendments in relation
to supplementary valuations; and
(iii) to make other miscellaneous
amendments to that Act.
2 Commencement
(1) This Act (except Part 3) comes into operation on
the day after the day on which this Act receives
the Royal Assent.
(2) Part 3 comes into operation on 1 July 2014.
__________________
3
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 3
PART 2--CONGESTION LEVY ACT 2005
3 Definitions
See: In section 3(1) of the Congestion Levy Act
Act No.
74/2005. 2005--
Reprint No. 1
as at (a) insert the following definitions--
17 October
2012 "category 1 levy area has the meaning given
and
amending in Schedule 1;
Act Nos
13/2013, category 2 levy area has the meaning given
41/2013 and in Schedule 1;
70/2013.
LawToday:
www.
Yarra Park Reserve has the same meaning
legislation. as in the Melbourne (Yarra Park)
vic.gov.au
Land Act 1980;";
(b) for the definition of levy area substitute--
"levy area means the area described in
Schedule 1, comprising the category 1
levy area and the category 2 levy area;".
4 New section 10 substituted
For section 10 of the Congestion Levy Act 2005
substitute--
"10 Amount of levy
The amount of the levy for a levy year is set
out in the following table.
Table
Column 1 Column 2 Column 3
Amount of levy Amount of levy
for each leviable for each leviable
parking space in parking space in
the category 1 the category 2
Levy year levy area levy area
2014 $1300 Nil
2015 The CPI adjusted $950
levy for 2015
4
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 5
Column 1 Column 2 Column 3
Amount of levy Amount of levy
for each leviable for each leviable
parking space in parking space in
the category 1 the category 2
Levy year levy area levy area
2016 and The CPI adjusted The CPI adjusted
each levy for that year levy for that year
subsequent
year
".
5 CPI adjusted levy
(1) In section 11(1) of the Congestion Levy Act
2005--
(a) after "being determined" insert "for a
leviable parking space in the category 1 levy
area or category 2 levy area (as the case
requires)";
(b) after "previous levy year" (where first
occurring) insert "for a leviable parking
space in the category 1 levy area or
category 2 levy area (as the case requires)".
(2) For the example at the foot of section 11(1) of the
Congestion Levy Act 2005 substitute--
"Example
In the case of a determination of the CPI adjusted levy for
2016, "L" is the amount of the levy for 2015, "A" is the sum
of the consumer price index numbers for December 2014,
March 2015, June 2015 and September 2015 and "B" is the
sum of the consumer price index numbers for December
2013, March 2014, June 2014 and September 2014.".
6 Notice of CPI adjusted levy
In section 12(1) of the Congestion Levy Act
2005, after "levy year" insert "for leviable
parking spaces in the category 1 levy area and for
leviable parking spaces in the category 2 levy
area".
5
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 7
7 How is levy assessed?
For section 13(4) of the Congestion Levy Act
2005 substitute--
"(4) Schedule 2 contains special provisions for
the assessment of the levy for 2015 for
leviable parking spaces in the category 2
levy area.".
8 New section 20A inserted
After section 20 of the Congestion Levy Act
2005 insert--
"20A Specified parks and the Melbourne Zoo
(1) A parking space is an exempt parking space
if it is provided in a public car park in the
levy area under section 6(1)(f) of the
Melbourne and Olympic Parks Act 1985
by the Trust within the meaning of that Act,
for the use of the general public on a casual
basis.
(2) A parking space is an exempt parking space
if it is provided in Yarra Park Reserve under
section 9 of the Melbourne (Yarra Park)
Land Act 1980 by the Trust within the
meaning of that Act.
(3) A parking space is an exempt parking space
if it is provided on land specified in Part 1 of
Schedule 1 to the Zoological Parks and
Gardens Act 1995 or on other land in the
levy area that is owned or managed by the
Board within the meaning of that Act.".
6
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 9
9 Concessions
(1) In section 25 of the Congestion Levy Act 2005--
(a) in subsection (1), for "any year" substitute
"the year preceding a levy year";
(b) in subsection (2), for "the following year"
substitute "the levy year";
(c) in the example--
(i) for "2007" (where twice occurring)
substitute "2014";
(ii) for "2008" substitute "2015".
(2) In section 26 of the Congestion Levy Act 2005--
(a) in subsection (1), for "a year" substitute "the
year preceding a levy year";
(b) in subsection (2)--
(i) for "the following year" (where first
occurring) substitute "the levy year";
(ii) for "the following year" (where
secondly occurring) substitute "that
year".
10 Requirements for registration
(1) For section 27(2) of the Congestion Levy Act
2005 substitute--
"(2) The application must be made--
(a) for a private car park in the category 1
levy area--within 1 month after
becoming the owner; and
(b) for a private car park in the category 2
levy area--
(i) if the owner owned the car park
on 1 January 2015--by
21 January 2015; or
7
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 11
(ii) if the owner became the owner of
the car park after 1 January
2015--within 1 month after
becoming the owner.".
(2) For section 28(3) of the Congestion Levy Act
2005 substitute--
"(3) The application must be made--
(a) for a public car park in the category 1
levy area--within 1 month after
becoming the owner or operator; and
(b) for a public car park in the category 2
levy area--
(i) if the owner or operator was the
owner or operator of the car park
on 1 January 2015--by
21 January 2015; or
(ii) if the owner or operator became
the owner or operator of the car
park after 1 January 2015--within
1 month after becoming the owner
or operator.".
11 Requirement to notify changes
At the foot of section 30 of the Congestion Levy
Act 2005 insert--
"Note
See also section 41 in relation to car parks in the category 2
levy area.".
8
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 12
12 New section 41 inserted
After section 40 of the Congestion Levy Act
2005 insert--
"41 State Taxation Amendment Act 2014
(1) The exemption in section 20A(1) applies for
the purpose of assessing the levy for 2014
and all subsequent levy years.
(2) The exemptions in section 20A(2) and (3)
apply for the purpose of assessing the levy
for 2015 and all subsequent levy years.
(3) Section 30(1) does not apply to a person who
ceases to be the owner of a car park in the
category 2 levy area before 1 January 2015.
(4) Section 30(2) does not apply to a person who
ceases to be the operator of a public car park
in the category 2 levy area before 1 January
2015.
(5) Section 30(3) does not apply to an owner of
premises in the category 2 levy area that
cease to be a car park before 1 January
2015.".
9
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 13
13 New Schedule 1 substituted
For Schedule 1 to the Congestion Levy Act 2005
substitute--
"SCHEDULE 1
Section 3(1)
LEVY AREA
The category 1 levy area is the area shown on the map as the category 1 area,
being the area in the Cities of Melbourne, Port Phillip and Yarra bounded by
Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate Freeway, City
Link, Footscray Rd, Dudley St, Peel St, Queensberry St, Rathdowne St,
Carlton St, Nicholson St, Gertrude St and Langridge St.
The category 2 levy area is the area shown on the map as the category 2 area,
being the area in the Cities of Darebin, Melbourne, Moreland, Port Phillip
and Yarra bounded by Hoddle St, Punt Rd, Nepean Hwy, Barkly St,
Blessington St, Marine Pde, the path leading to Brooks Jetty, Brooks Jetty,
Port Phillip Bay, a straight line extending, at the same angle as Princes St, to
Princes St, Princes St, Swallow St, Station St, Boundary St, including a
10
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 14
straight line at the same angle as Boundary St across the light rail tracks at
Smith Reserve, a straight line extending, at the same angle as Boundary St,
from the intersection of Boundary St and Fennell St to the West Gate
Freeway, the West Gate Freeway, City Link, the Yarra River, the
Maribyrnong River, Smithfield Rd, Racecourse Rd, City Link, Dawson St,
Glenlyon Rd, King St, Alister St, Willowbank Rd, a straight line extending,
at the same angle as Willowbank Rd, from the end of Willowbank Rd to the
Merri Creek, the Merri Creek, St Georges Rd, Merri Pde, Westgarth St,
East St, a straight line extending, at the same angle as East St, from the end
of East St to the Merri Creek, the Merri Creek, the Yarra River, Collins
Bridge and Gipps St, but excluding the category 1 levy area.
__________________".
14 New Schedule 2 substituted
For Schedule 2 to the Congestion Levy Act 2005
substitute--
"SCHEDULE 2
Section 13(4)
ASSESSMENT OF LEVY FOR 2015 IN THE
CATEGORY 2 LEVY AREA
1 Application of Schedule
This Schedule applies for the purpose of
assessing the levy for 2015 on leviable
parking spaces in the category 2 levy area,
despite anything to the contrary in this Act.
2 Levy assessed on 2015 parking spaces
(1) An owner of premises in the category 2 levy
area is to be assessed for the levy for 2015
on each space on that premises that exists as
a leviable parking space at any time in 2015.
(2) The operator of a public car park in the
category 2 levy area is to be assessed for the
levy for 2015 on each space in the car park
that exists as a leviable parking space at any
time in 2015.
11
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 14
3 Concessions
(1) If a parking space in a private car park in the
category 2 levy area, for a period or periods
totalling more than 30 days in 2015--
(a) is an exempt parking space; or
(b) is not capable of being used or does not
exist as a parking space--
the levy payable on the space for 2015 is to
be reduced by the same proportion as the
proportion of the year represented by the
total of those periods.
(2) If a parking space in a public car park in the
category 2 levy area, for any period or
periods during 2015--
(a) is an exempt parking space; or
(b) does not exist as a parking space--
the levy payable on the space for 2015 is to
be reduced by the same proportion as the
proportion of the year represented by the
total of those periods.
4 Estimates
(1) A person who, on 1 January 2015, is the
owner of a private car park in the category 2
levy area must lodge with the Commissioner,
on or before 21 January 2015, an estimate of
the number of leviable parking spaces the
owner expects there to be in the car park for
2015.
(2) A person who, on 1 January 2015, is the
owner of a public car park in the category 2
levy area (or, if there is both an owner and an
operator, the owner and operator jointly)
must lodge with the Commissioner, on or
before 21 January 2015, an estimate of the
12
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 2--Congestion Levy Act 2005
s. 14
number of leviable parking spaces the person
or persons expect there to be in the car park
for 2015.
(3) An estimate under this clause may be
contained in a return under section 31.
5 Final adjustment of 2015 levy
As soon as practicable after the end of 2015,
the Commissioner must make a final
adjustment of the levy payable for 2015 in
respect of leviable parking spaces in the
category 2 levy area based on the actual
number of leviable parking spaces in that
area in 2015.
Note
The Taxation Administration Act 1997 provides
that the Commissioner may make a reassessment of
the levy.".
__________________
13
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 15
PART 3--FIRE SERVICES PROPERTY LEVY ACT 2012
15 Amendment of section 9
See: (1) For the heading to section 9 of the Fire Services
Act No.
58/2012. Property Levy Act 2012 substitute--
Reprint No. 1
as at "Assessment of levy and apportionment of levy
7 August 2013
and
in specified circumstances".
amending
Act No. (2) Section 9(1), (2), (3), (4) and (5) of the Fire
58/2012. Services Property Levy Act 2012 are repealed.
LawToday:
www. (3) For section 9(6) of the Fire Services Property
legislation.
vic.gov.au Levy Act 2012 substitute--
"(6) If land comprising one undertaking extends
continuously beyond the boundaries of any
municipal district, for the purposes of any
levy, the fixed charge part of the levy is to be
apportioned so that the entire fixed charge
for the undertaking is levied only in respect
of the largest portion of the land and every
other portion of land that forms a part of the
undertaking is deemed to have a fixed charge
of $0.".
(4) In section 9(7) of the Fire Services Property
Levy Act 2012, for "subsection (6)(b)" substitute
"subsection (6)".
(5) After section 9(8) of the Fire Services Property
Levy Act 2012 insert--
"(9) If a valuation treats as a single leviable land
2 or more parcels of land that are owned
separately by 2 or more people, a collection
agency may apportion any levy amount that
applies to that land in accordance with the
value that each separately owned parcel of
that land bears in relation to the value of that
land as a whole.".
14
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 16
16 Amendment of section 10--Land that is not subject
to the levy
At the foot of section 10(1)(a) of the Fire
Services Property Levy Act 2012 insert--
"Note
Except as provided in section 10, state owned land that is
leased, subleased, licensed or sublicensed to any person is
land in respect of which levy is payable because the person
who leases, subleases, licences or sublicenses that land is, or
is taken to be, the owner of the land--see section 19 and the
definition of owner in section 4 which specify when a
licensee or sublicensee of Crown land is an owner or taken
to be an owner of land that is Crown land for the purposes of
this Act.".
17 Amendment of section 14--Levy rates based on
location of leviable land
After section 14(1) of the Fire Services Property
Levy Act 2012 insert--
"(2) If the Minister determines different levy
rates based on where the leviable land is
located under subsection (1), the levy rate to
be applied to leviable land comprising one
undertaking that extends continuously
beyond the boundary of the metropolitan fire
district and into the country area of Victoria,
is the rate for leviable land located in the
metropolitan fire district.".
18 Amendment of section 17--Calculating the levy
amount payable
In section 17 of the Fire Services Property Levy
Act 2012, for "section 9(6)(b)" substitute
"section 9(6)".
15
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 19
19 Amendment of section 24--Levy records to be kept
by collection agency
(1) In section 24(3) of the Fire Services Property
Levy Act 2012, for "A collection agency"
substitute "Subject to subsection (3A), a
collection agency".
(2) After section 24(3) of the Fire Services Property
Levy Act 2012 insert--
"(3A) A collection agency must not--
(a) alter the capital improved value
allocated to a parcel of leviable land
unless the capital improved value of the
parcel is altered as a consequence of--
(i) the making of a general valuation
in respect of the parcel of leviable
land under section 11 or 13H of
the Valuation of Land Act 1960;
or
(ii) the making of a supplementary
valuation in respect of the parcel
of leviable land under
section 13DF or 13L of the
Valuation of Land Act 1960; or
(iii) an adjustment being made
following the determination of an
objection under section 21 of the
Valuation of Land Act 1960; or
(iv) an order made by VCAT or the
Supreme Court under section 25
of the Valuation of Land Act
1960; or
16
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 20
(b) alter the AVPCC allocated to a parcel
of leviable land unless the alteration
is--
(i) made as a consequence of the
making of a general valuation
under section 11 or 13H of the
Valuation of Land Act 1960; or
(ii) made as a consequence of the
making of a supplementary
valuation under section 13DF
or 13L of the Valuation of Land
Act 1960; or
(iii) made as a consequence of the
determination of an objection
under section 21 of the Valuation
of Land Act 1960; or
(iv) within the same land use
classification specified in the
Schedule as the AVPCC allocated
to the parcel before the alteration;
or
(v) made as a consequence of an order
made by VCAT or the Supreme
Court under section 25 of the
Valuation of Land Act 1960.".
20 Amendment of section 29--Concessions
For section 29(8) of the Fire Services Property
Levy Act 2012 substitute--
"(8) In this section--
concession card means--
(a) a pensioner concession card issued
under section 1061ZF of the
Social Security Act 1991 of the
Commonwealth; or
17
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 20
(b) a Gold Card, being a card issued
to--
(i) a person who is--
(A) eligible for treatment
under Part V of the
Veterans' Entitlements
Act 1986 of the
Commonwealth; and
(B) eligible to receive a
pension under section
13(1) of the Veterans'
Entitlements Act 1986
of the Commonwealth
as the widow or
widower of a veteran
within the meaning of
that Act; or
(ii) a person who is--
(A) eligible for treatment
under Part V of the
Veterans' Entitlements
Act 1986 of the
Commonwealth; and
(B) eligible to receive a
pension under section
13(1) of the Veterans'
Entitlements Act 1986
of the Commonwealth
as a totally and
permanently
incapacitated veteran to
whom section 24 of that
Act applies; or
(iii) a partner of a deceased
member or former member
within the meaning of the
18
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 21
Military Rehabilitation and
Compensation Act 2004 of
the Commonwealth who has
been compensated under
section 234(1)(b) of that Act;
or
(iv) a member or former member
within the meaning of the
Military Rehabilitation and
Compensation Act 2004 of
the Commonwealth who is
eligible for, in receipt of, or
has at any time received
Special Rate Disability
Pension under that Act;
owner includes--
(a) a person liable to pay the levy
(or an amount in place of, or on
account of, the levy) whether
under an agreement with the
owner or for any other reason; or
(b) a person who holds a residence
right in a retirement village
(as defined in the Retirement
Villages Act 1986).".
21 New section 31A inserted
After section 31 of the Fire Services Property
Levy Act 2012 insert--
"31A Land becoming or ceasing to be leviable
land
(1) If land becomes leviable land after 1 July in
any levy year, the levy amount which is
payable on that land for the levy year is the
amount which is proportionate to the part of
that levy year remaining after the land
becomes leviable land.
19
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 22
(2) If land ceases to be leviable land during a
levy year for which a levy amount has been
levied on it, a collection agency must--
(a) if any payment of the levy amount has
been made, refund to the current owner
of the land an amount proportionate to
the part of that levy year remaining
after the land ceases to be leviable land;
or
(b) if none of the levy amount has been
paid, require the person who is required
to pay the levy amount to only pay an
amount proportionate to the part of that
levy year before the land ceases to be
leviable land.".
22 Amendment of section 34--Recovery of levy not
affected by objection, review or appeal
(1) In section 34(2) of the Fire Services Property
Levy Act 2012, after "must be made by the
collection agency" insert ", and a revised
assessment notice must be given to the owner of
the leviable land or any person the owner has
specified under section 25(1)(b),".
(2) After section 34(3) of the Fire Services Property
Levy Act 2012 insert--
"(4) If an adjustment made under this section is in
respect of leviable land that is rateable land,
the revised assessment of the levy amount
must be included in the revised rates notice
to be sent to the owner of the land or any
person the owner has specified under
section 25(1)(b).".
20
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 23
23 Amendment of section 39--Revised assessment of
liability to pay levy amount
(1) In section 39(2)(b) of the Fire Services Property
Levy Act 2012, after "give the owner of that land"
insert ", or any person the owner has specified
under section 25(1)(b),".
(2) For section 39(3) of the Fire Services Property
Levy Act 2012 substitute--
"(3) If, under subsection (2), the assessment of
the levy amount following the supplementary
valuation results in a variation that means the
owner, or any person the owner has specified
under section 25(1)(b), has paid a levy
amount in excess of what is owed by the
owner or person based on the subsequent
assessment the collection agency must
refund that amount together with any interest
that has accrued in accordance with
subsection (4).".
(3) In section 39(4) of the Fire Services Property
Levy Act 2012, after "owner" insert ", or any
person the owner has specified under
section 25(1)(b),".
(4) In section 39(5) of the Fire Services Property
Levy Act 2012, after "owner of the land" insert
"or any person the owner has specified under
section 25(1)(b)".
24 Amendment of Schedule--AVPCC allocation
In the Schedule to the Fire Services Property
Levy Act 2012--
(a) in item 1, for "110-130, 132, 134-199"
substitute "110-199";
21
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 3--Fire Services Property Levy Act 2012
s. 24
(b) in item 2--
(i) for "131, 133, 202-208" substitute
"203-208";
(ii) for "803-816" substitute "803-811,
814-816";
(iii) omit "822,";
(c) in item 3--
(i) for "303-399" substitute "304-399";
(ii) for "639-644" substitute "639,
643-644";
(d) in item 5--
(i) before "686" insert "640-642,";
(ii) after "783-799," insert "812-813,";
(iii) for "821" substitute "821-822";
(e) in item 6--
(i) for "200-201" substitute "200-202";
(ii) after "300-301," insert "303,".
__________________
22
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 4--Gambling Regulation Act 2003
s. 25
PART 4--GAMBLING REGULATION ACT 2003
25 Returns to players
In section 3.6.1 of the Gambling Regulation Act See:
Act No.
2003-- 114/2003.
Reprint No. 5
(a) in subsection (1), for "year" (where first as at
16 August
occurring) substitute "calendar year"; 2012
and
(b) in subsection (2)(a) and (b), for "87%" amending
substitute "85%". Act Nos
114,/2003,
60/2011,
20/2012,
9/2013,
27/2013 and
70/2013.
LawToday:
www.
legislation.
vic.gov.au
26 Taxation in relation to gaming in approved venues
(1) In column 2 of the table in section 3.6.6A(3) of
the Gambling Regulation Act 2003--
(a) for "50·83%" substitute "55·03%";
(b) for "58·33%" substitute "62·53%".
(2) In column 2 of the table in section 3.6.6B(3) of
the Gambling Regulation Act 2003--
(a) for "42·5%" substitute "46·7%";
(b) for "50%" substitute "54·2%".
23
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 4--Gambling Regulation Act 2003
s. 27
27 New Part 29 inserted in Schedule 7
At the end of Schedule 7 to the Gambling
Regulation Act 2003 insert--
"PART 29--STATE TAXATION LEGISLATION
AMENDMENT ACT 2014
29.1 Taxation in relation to gaming in
approved venues
(1) Section 3.6.6A as amended by section 26(1)
of the State Taxation Legislation
Amendment Act 2014 applies to a venue
operator in relation to the calendar month
beginning on 1 May 2014 and all subsequent
calendar months.
(2) Section 3.6.6A as in force immediately
before the commencement of section 26(1)
of the State Taxation Legislation
Amendment Act 2014 continues to apply to
a venue operator on and after that
commencement in relation to a calendar
month before May 2014.
(3) Section 3.6.6B as amended by section 26(2)
of the State Taxation Legislation
Amendment Act 2014 applies to a venue
operator in relation to the calendar month
beginning on 1 May 2014 and all subsequent
calendar months.
(4) Section 3.6.6B as in force immediately
before the commencement of section 26(2)
of the State Taxation Legislation
Amendment Act 2014 continues to apply to
a venue operator on and after that
commencement in relation to a calendar
month before May 2014.".
__________________
24
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 5--Amendment of Valuation of Land Act 1960
s. 28
PART 5--AMENDMENT OF VALUATION OF LAND
ACT 1960
28 Definition
In section 2(1) of the Valuation of Land Act See:
Act No.
1960, in the definition of Valuation Best Practice 6653.
Specifications Guidelines, for "at the Reprint No. 13
as at
commencement of every biennial revaluation and 19 May 2011
published on the valuer-general's Internet site" and
amending
substitute "under section 5AA". Act Nos
69/2011 and
58/2012.
LawToday:
www.
legislation.
vic.gov.au
29 New section 5AA inserted
After section 5 of the Valuation of Land Act
1960 insert--
"5AA Valuation Best Practice Specifications
Guidelines
(1) The valuer-general must prepare the
Valuation Best Practice Specifications
Guidelines at the commencement of every
biennial revaluation.
(2) The Valuation Best Practice Specifications
Guidelines must be published on the valuer-
general's Internet site.
(3) The valuer-general may amend the Valuation
Best Practice Specifications Guidelines
during the biennial revaluation.
(4) If the valuer-general makes any amendment
to the Valuation Best Practice Specifications
Guidelines during the biennial revaluation--
(a) the amendment must be published on
the valuer-general's Internet site; and
25
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 5--Amendment of Valuation of Land Act 1960
s. 30
(b) notice of the amendment must be
published on the valuer-general's
Internet site specifying--
(i) the nature of the amendment; and
(ii) the reason for the amendment; and
(iii) the date from when the
amendment is effective.".
30 Amendment of section 13DF--Supplementary
valuation
(1) After section 13DF(2)(k) of the Valuation of
Land Act 1960 insert--
"(ka) if there has been a change in occupancy
which affects the AVPCC allocation given to
the land;".
(2) In section 13DF(3A) of the Valuation of Land
Act 1960, after "municipal rate" insert "or fire
services property levy".
(3) In section 13DF(4) of the Valuation of Land Act
1960, after "any rate" insert "or fire services
property levy".
(4) In section 13DF(5) of the Valuation of Land Act
1960--
(a) after "in subsection" insert "(2)(l) or";
(b) after "the rate" insert "or fire services
property levy".
(5) In section 13DF(7) of the Valuation of Land Act
1960, after "non-rateable" insert "and has ceased
to be leviable land".
26
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 5--Amendment of Valuation of Land Act 1960
s. 31
(6) After section 13DF(8) of the Valuation of Land
Act 1960 insert--
"(9) For the purposes of subsections (3A) and (5),
a reference to a council includes the council
acting in its capacity as a collection
agency.".
31 Amendment of section 13K--Valuations generally
After section 13K(2) of the Valuation of Land
Act 1960 insert--
"(3) Several parcels of land must be regarded as
together forming non-rateable leviable land
and valued accordingly if the parcels of
land--
(a) are in the same--
(i) municipal district; or
(ii) area that is not located in a
municipal district; and
(b) are occupied by the same person; and
(c) are separated from each other only by a
road or railway or other similar area
across or around which movement is
reasonably possible.
(4) If any person is liable to be levied in respect
of 2 or more parcels of land in the same
municipal district or in an area not located in
a municipal district and the parcels form one
continuous area, the parcels must be
regarded as together forming non-rateable
leviable land and must be valued
accordingly.
(5) If a portion of a parcel of land on which a
building is erected is occupied separately, or
is obviously adapted to being occupied
separately, from other land in the parcel, that
27
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 5--Amendment of Valuation of Land Act 1960
s. 32
portion must be regarded as forming separate
non-rateable leviable land and must be
valued accordingly.
(6) If any portion of a parcel or parcels of land
forming non-rateable leviable land for the
purposes of a levy rate or of a rate to be
levied by any other rating authority using the
valuation is subject--
(a) to a rate levied in respect of that portion
only; or
(b) to a differential rate which differs from
the rate levied in respect of the
remainder of that parcel or those
parcels--
the value of the land must be apportioned so
as to show separately the value of the
portion.
(7) If land comprising one undertaking extends
continuously beyond the boundaries of any
municipal district, for the purposes of any
levy, the value of so much of the land as is
within any one municipal district, must be
assessed as part of the value of the whole of
the land.".
32 Amendment of section 13L--Supplementary
valuation
(1) After section 13L(2)(j) of the Valuation of Land
Act 1960 insert--
"(ja) if there has been a change in occupancy
which affects the AVPCC allocation given to
the land;".
(2) In section 13L(6) of the Valuation of Land Act
1960, after "in subsection" insert "(2)(l) or".
28
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 5--Amendment of Valuation of Land Act 1960
s. 33
33 Amendment of section 13N--Valuation authority to
make supplementary valuation on behalf of
collection agency
For section 13N(2) of the Valuation of Land Act
1960 substitute--
"(2) A request made by a collection agency under
subsection (1) must--
(a) be made to the valuer-general in
writing; and
(b) be accompanied by a report of the
valuation data in the form prescribed by
the Valuation Best Practice
Specifications Guidelines.
(3) If the valuer-general is the valuation
authority, the valuer-general may cause a
supplementary valuation under section 13L
to be made.".
__________________
29
State Taxation Legislation Amendment Act 2014
No. of 2014
Part 6--Repeal of Amending Act
s. 34
PART 6--REPEAL OF AMENDING ACT
34 Repeal of amending Act
This Act is repealed on 1 July 2015.
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).
30
State Taxation 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
various Acts in relation to State Taxation and for other purposes."
By Authority. Government Printer for the State of Victoria.
31
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