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STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 18

Recovery of land tax pending valuation objection, review or appeal

    (1)     At the end of section 104 of the Taxation Administration Act 1997 insert

    "(2)     A reference in this section     to an objection, review or appeal includes a reference to an objection, review or appeal under Part III of the Valuation of Land Act 1960 .".

    (2)     At the end of section 105 of the Taxation Administration Act 1997 insert

    "(2)     A reference in this section     to an objection includes a reference to an objection under Part III of the Valuation of Land Act 1960 .".

    (3)     After section 115(1) of the Taxation Administration Act 1997 insert

    "(1A)     If—

        (a)     a taxpayer's objection under Part III of the Valuation of Land Act 1960 to a valuation is allowed in whole or part; or

        (b)     a taxpayer's review or appeal under Part III of the Valuation of Land Act 1960 in respect of a valuation is upheld—

the Commissioner must refund any amount paid under an assessment of land tax that is in excess of a requirement for payment under the Land Tax Act 2005 .".

__________________

See:
Act No.
6653.
Reprint No. 11
as at
1 July 2006
and amending
Act Nos
99/2005 and 22/2006.
LawToday:
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dpc.vic.
gov.au



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