Victorian Numbered Acts

STATE TAXATION ACTS (GENERAL AMENDMENT) ACT 2005 (NO 36 OF 2005)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purposes  
   2.      Commencement  

   PART 2--BUSINESS FRANCHISE (PETROLEUM PRODUCTS) ACT 1979

   3.      Better Roads Victoria Trust Account  

   PART 3--DEBITS TAX ACT 1990

   4.      New section 22 inserted  
   5.      Returns  

   PART 4--DUTIES ACT 2000

   6.      Definition  
   7.      Consequential repeals  
   8.      Interdependent sale of land and business goods  
   9.      Sub sales of land  
   10.     New Part 4A inserted in Chapter 2  
   11.     Repeal of certain exemptions  
   12.     Extension of temporary suspension of first home owner exemption or concession  
   13.     Land rich provisions  
   14.     New section 89PA inserted  
   15.     Further provisions for declared wholesale unit trust schemes  
   16.     New section 125A inserted  
   17.     Consequential amendments on abolition of hire of goods duty  
   18.     Repeal of motor vehicle exemption  
   19.     Corporate reconstructions  
   20.     New Division 1A inserted in Part 2 of Chapter 11  
   21.     Further corporate reconstruction amendments  
   22.     Transitional provisions  

   PART 5--FIRST HOME OWNER GRANT ACT 2000

   23.     Extension of additional amount of grant  

   PART 6--LAND TAX ACT 1958

   24.     Definitions  
   25.     Minimum assessment  
   26.     Exemption for residential care facilities and supported residential services (from January 2004)  
   27.     Exemption for caravan parks (from January 2005)  
   28.     New section 9A inserted (from January 2004)  
   29.     Special land tax  
   30.     Principal place of residence exemption  
   31.     New sections 72 and 73 substituted, 73A and 73B inserted  
   32.     New tax rates and rebates  

   PART 7--PAY-ROLL TAX ACT 1971

   33.     Employment agents  
   34.     Exemption for wages paid by school councils (from July 2004)  

   PART 8--TAXATION ADMINISTRATION ACT 1997

   35.     Interest rate  
   36.     Penalty tax  
   37.     Secrecy provisions  
   38.     Valuation of foreign currency  

   PART 9--TAXATION (INTEREST ON OVERPAYMENTS) ACT 1986

   39.     Interest rate  
           ENDNOTES