Victorian Numbered Acts

LAND TAX ACT 2005 (NO 88 OF 2005) - SECT 87

    (1)     The Governor in Council, on the recommendation of the Treasurer, may by Order published in the Government Gazette exempt—

        (a)     a transmission easement holder from liability to pay land tax on the transmission easement; or

        (b)     a transmission easement from land tax.

    (2)     In considering whether to recommend an exemption under sub-section (1), the Treasurer may have regard to—

        (a)     the need to promote the economic development of Victoria;

        (b)     the need to promote and not hinder the development of energy infrastructure in Victoria;

        (c)     any other factor that the Treasurer considers is appropriate.