Victorian Current Acts Victorian Current ActsS. 100A(1) substituted by No. 46/2004 s. 26(1), amended by No. 76/2012 s. 22(2).
(1) If an objection concerns the value of any property, the Commissioner may refer the matter to the Valuer-General or another competent valuer for valuation of the property.
S. 100A(2) amended by No. 46/2004 s. 26(2), substituted by No. 76/2012 s. 22(3).
(2) The objector must pay the cost of a valuation under subsection (1) if, at the time the objection was lodged—
(a) the objector had not provided any information to the Commissioner as to the value of the property; or
(b) the objector—
(i) had provided information to the Commissioner as to the value of the property; and
(ii) the valuation under subsection (1) exceeds the value provided by the objector by 15% or more; and
(iii) the valuation as determined on the objection, or on appeal or review, exceeds the value provided by the objector by 15% or more.
S. 100A(3) inserted by No. 88/2005 s. 112, substituted by No. 52/2021 s. 92.
(3) Subsection (1) does not apply to an objection to an assessment of land tax or windfall gains tax or an objection referred to in section 96(1)(ca) or (cb), but the Commissioner must consult the Valuer-General before determining an objection referred to in section 96(1)(ca) or (cb).
S. 100B inserted by No. 23/2010 s. 29, amended by No. 11/2017 s. 102.