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STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 1

Purpose

The purpose of this Act is—

        (a)     to amend the Duties Act 2000

              (i)     to clarify and modify exemptions relating to trusts and relationship breakdowns;

              (ii)     to exempt certain health centres and health services;

        (b)     to amend the Land Tax Act 2005

              (i)     to bring forward the use of valuations and remove indexation of valuations;

              (ii)     to exempt certain health centres and health services;

        (c)     to amend the Pay-roll Tax Act 1971 to exempt certain health centres and health services;

        (d)     to amend the Public Authorities (Dividends) Act 1983 to include the Melbourne Convention and Exhibition Trust as a public authority under that Act;

        (e)     to amend the Taxation Administration Act 1997

              (i)     to clarify assessment procedures in relation to land tax and the congestion levy;

              (ii)     to clarify objection procedures and rights in relation to land tax;

        (f)     to amend the Valuation of Land Act 1960

              (i)     to clarify the valuation procedure for transmission easements;

              (ii)     to provide new objection rights for certain land tax valuations.



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