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STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 20

Objection to valuations

    (1)     After section 16(6) of the Valuation of Land Act 1960 insert

    "(6A)     A person who has been given a notice of valuation by a rating authority and who is subsequently assessed for land tax based on that valuation is deemed to be a person aggrieved by the valuation when the person receives the notice of assessment.

    (6B)     Despite sub-section (1), a person referred to in sub-section (6A) must lodge the objection with the Commissioner, who, if it is lodged within time, must forward the objection to the rating authority that made the valuation or caused it to be made.

    (6C)     For the purposes of any time period in this Part other than section 18 , an objection referred to in sub-section (6B) is taken to have been lodged at the time at which the rating authority receives the objection from the Commissioner.".

    (2)     After section 16(7) of the Valuation of Land Act 1960 insert

    "(8)     This section does not apply in respect of a valuation made by the Commissioner or made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general.

    Note:     Section 96(1)(ca) of the Taxation Administration Act 1997 provides for objections to valuations made for the Commissioner by the valuer-general or a valuer nominated by the valuer-general.".



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