Victorian Current Acts Victorian Current Acts(1) The grounds for the objection must be stated fully and in detail, and must be in writing.
S. 97(2) substituted by No. 113/2003 s. 8.
(2) The grounds for the objection, in the case of a reassessment, may only relate to tax liabilities specified in the reassessment to the extent that they are additional to, or greater than, those under the previous assessment.
S. 97(2A) inserted by No. 52/2021 s. 77.
(2A) A taxpayer cannot object to an assessment or decision referred to in section 96(1) on any ground relating to Part 9A.
S. 97(3) inserted by No. 88/2005 s. 111(2), substituted by No. 69/2011 s. 40, amended by No. 16/2024 s. 51.
(3) A taxpayer cannot object to an assessment of land tax or commercial and industrial property tax on any ground relating to the value of the land if—
S. 97(3)(a) amended by No. 50/2024 s. 98(b).
(a) the assessment is based on a valuation made by the Valuer‑General under the Valuation of Land Act 1960 ; and
(b) that valuation was not made for or on behalf of the Commissioner under section 21(1)(b) of the Land Tax Act 2005 .
S. 97(3A) inserted by No. 52/2021 s. 90(1).
(3A) A taxpayer cannot object to an assessment of windfall gains tax on any ground relating to the value of the land on which the tax is assessed if—
S. 97(3A)(a) amended by No. 50/2024 s. 98(b).
(a) the assessment is based on a valuation made by the Valuer‑General under the Valuation of Land Act 1960 ; and
(b) that valuation was not made for or on behalf of the Commissioner under section 13 of the Windfall Gains Tax Act 2021 .
S. 97(4) inserted by No. 88/2005 s. 111(2), amended by No. 52/2021 s. 90(2).
(4) Nothing in subsection (3) or (3A) limits or affects the right of any person to object to a valuation in accordance with Part III of the Valuation of Land Act 1960 .
S. 97(5) inserted by No. 88/2005 s. 111(2), repealed by
No. 84/2006 s. 17(2),
new s. 97(5) inserted by No. 23/2010 s. 28.
(5) A taxpayer cannot object to an assessment of a contribution imposed in relation to a GAIC event in respect of land under Part 9B of the Planning and Environment Act 1987 on any ground other than the following grounds—
(a) that the folio of the Register relating to that land was incorrectly recorded with a notification under section 201UD of that Act indicating that the land may be land in respect of which a contribution may be payable;
(b) that the contribution should not have been imposed as—
(i) the event was an excluded event within the meaning of section 201RB of that Act; or
(ii) the land was not subject to a contribution under section 201SA of that Act;
(c) that the area of the land or the amount of the contribution has been calculated incorrectly;
(d) in the case of a contribution imposed in respect of a dutiable transaction relating to land, that an exemption under Subdivision 2 of Division 3 of that Part applies to that transaction.