Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2017 (NO. 67 OF 2017) - SECT 13

    (1)     In section 3C(1) of the Land Tax Act 2005 —

        (a)     after paragraph (a) insert —

    "(ab)     the power of the Treasurer to exempt an absentee beneficiary under section 3BA(2);";

        (b)     in paragraph (b), after "paragraph (a)" insert "or (ab)".

    (2)     For section 3C(4) of the Land Tax Act 2005 substitute —

    "(4)     Despite section 42A(1)(a) of the Interpretation of Legislation Act 1984 , the Treasurer cannot exercise the power to—

        (a)     exempt an absentee person under section 3B(2) while a delegation under subsection (1)(a) is in effect; or

        (b)     exempt an absentee beneficiary under section 3BA(2) while a delegation under subsection (1)(ab) is in effect.".