Victorian Numbered Acts

STATE TAXATION LEGISLATION (MISCELLANEOUS AMENDMENTS) ACT 2006 (NO 84 OF 2006) - SECT 6

After section 45 of the Duties Act 2000 insert —

        '45A.     Health centres and services

    (1)     No duty is chargeable under this Chapter in respect of a transfer of dutiable property to, or a declaration of trust over dutiable property to be held on trust for—

        (a)     an ambulance service; or

        (b)     a community health centre; or

        (c)     a denominational hospital; or

        (d)     a multi-purpose service; or

        (e)     a public health service; or

        (f)     a public hospital; or

        (g)     the Victorian Institute of Forensic Mental Health established by section 117B of the Mental Health Act 1986 .

    (2)     Nothing in this section limits the application of any other exemption from duty.

Example

If a denominational hospital is also a body established for charitable purposes, the exemption under section 45 may still apply.
s. 6

    (3)     In this section—

"ambulance service" means an ambulance service created under section 23 of the Ambulance Services Act 1986 ;

"community health centre" means an agency—

        (a)     registered under Division 2 of Part 3 of the Health Services Act 1988 ; and

        (b)     in respect of which a declaration under section 45 of that Act is in force;

"denominational hospital" means a hospital listed in Schedule 2 to the Health Services Act 1988 ;

"multi-purpose service" means—

        (a)     a body referred to in section 115V(2) of the Health Services Act 1988 ; or

        (b)     a body declared under Part 4A of that Act to be a multi purpose service;

"public health service" means a public health service listed in Schedule 5 to the Health Services Act 1988 ;

"public hospital" means a hospital listed in Schedule 1 to the Health Services Act 1988 .'.