Victorian Repealed Acts Victorian Repealed ActsThis legislation has been repealed.
Lands exempted from land tax
9. Lands exempted from land tax
(1) Subject to this Act-
(a) land which is the property of the Crown in right of the State of
Victoria or which is vested in any Minister of the Crown in right of
the State of Victoria (excluding land of which a person is deemed by
section 43 to be the owner);
(b) land which is vested in any public statutory authority, other than
land vested in a declared public statutory authority (within the
meaning of sub-section (1AD) that is not used exclusively as public
open space or a park;
(c) land which is vested in trustees appointed pursuant to an Act of the
Parliament of Victoria and which is held in trust for public or
municipal purposes or which is vested in any municipality;
(d) land which is used by a charitable institution exclusively for
charitable purposes;
(da) land which is vested in any person or body and which is leased to be
used for out-door sporting recreation or cultural purposes or similar
out-door activities where the proceeds from the leasing are applied
exclusively by that person or body for charitable purposes;
(e) land which is vested in or held in trust for an association of
ex-servicemen or of dependants of ex-servicemen and which is used by
the members for the purposes of the association;
(f) land which is vested in or held in trust for any friendly society;
(fa) land which-
(i) is vested in, or held in trust for, a body (whether incorporated or
not) established for the purposes of conducting agricultural shows,
farm machinery field days or activities of a similar nature that is
not carried on for the purposes of profit or gain to its individual
members; and
(ii) is used for the purposes of the body;
(g) land which is vested in any body corporate or unincorporate (not being
a body that promotes or controls horse racing, pony racing or harness
racing in Victoria) that exists for the purpose of providing or
promoting cultural or sporting recreation or similar facilities or
objectives and that applies its profits in promoting its objectives
and prohibits the payment of any dividends to members and which is
used for out-door sporting recreation or cultural purposes or similar
out-door activities;
(ga) land outside the metropolitan area (within the meaning of section 201
of the Melbourne and Metropolitan Board of Works Act 1958) which is
land used for primary production;
(h) land comprising one parcel which is wholly or partly within the
metropolitan area (within the meaning of section 201 of the
Melbourne and Metropolitan Board of Works Act 1958) none of which is
within an urban zone and which is land used for primary production;
(ha) land comprised in one parcel which is wholly or partly within the
metropolitan area (within the meaning of section 201 of the
Melbourne and Metropolitan Board of Works Act 1958) and which is
wholly or partly within an urban zone under a planning scheme in force
under the Planning and Environment Act 1987 and which is used solely
or primarily for the business of primary production if-
(i) the owner of the land is normally engaged in a substantially full-time
capacity in the business of primary production of the type carried on
on the land or in the case of a proprietary company within the meaning
of the Corporations Act the principal business of the company is
primary production of a type carried on on the land; and
(ii) the owner is a natural person or a proprietary company within the
meaning of the Corporations Act in which all the shares are
beneficially owned by natural persons;
(i) land which is used exclusively as a mine;
(j) land which is occupied, or currently available for occupation, as a
retirement village;
(k) land which is occupied, or currently available for occupation, as-
(i) a residential care facility; or
(ii) a supported residential service;
(l) land which is used as a registered caravan park-
is exempt from land tax.
(1AA) Sub-section (1)(a) and (b) does not apply to-
(a) land vested in or occupied by the Transport Accident Commission; or
(b) land vested in or occupied by the Victorian Urban Development
Authority, other than-
(i) land to which a declaration in force under sub-section (2C) applies;
(ii) land in the docklands area within the meaning of the
Docklands Act 1991.
(1AB) Sub-section (1)(c) does not apply in respect of land vested in a
public sector superannuation authority or land vested in or held in trust for,
or for the purposes of, or for purposes which include the purposes of, a trade
union, trades hall or council of trade unions.
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(1AD) The Governor in Council, by Order published in the Government Gazette,
may declare a public statutory authority to be a declared
public statutory authority for the purposes of sub-section (1)(b).
(1A) In this section "urban zone" means a zone under a planning scheme in
force under the Planning and Environment Act 1987 of a type declared by the
Governor in Council to be an urban zone for the purposes of this Act.
(1B) The Governor in Council may by Order published in the Government Gazette
declare specified types of zones under planning schemes to be urban zones for
the purposes of this Act.
(1C) For the purposes of paragraph (ha) of sub-section (1) the principal
business of a proprietary company within the meaning of the Corporations Act
is not primary production of the type carried on on the land unless-
(a) the main undertaking of the company is primary production of that
type; and
(b) dividends distributed during the previous three years or since the
commencement of the Land Tax Act 1973 or since the incorporation of
the company were made to all the holders of the issued ordinary share
capital (within the meaning of section 44) of the company in
proportion to their respective paid up shareholdings and 60 per centum
of those dividends were paid to persons normally engaged in a
substantially full time capacity in the business of primary production
or where no dividends have been declared during the previous three
years or since the commencement of the Land Tax Act 1973 or since the
incorporation of the company ordinary shares representing more than
sixty per cent of the paid up capital of the company (excluding shares
entitled to a fixed rate of dividend) have been beneficially owned for
the previous three years or since the commencement of the
Land Tax Act 1973 or since the incorporation of the company by persons
normally engaged in a substantially full-time capacity in the
business of primary production.
(1CA) A reference to an owner of land in sub-section (1)(ha) does not include
a reference to a beneficiary of a trust or a unitholder in a unit trust scheme
to which the land is subject.
(1D) Where a portion of any land outside the metropolitan area is used for
primary production that portion shall be exempt from land tax notwithstanding
that a business other than the business of primary production is carried on on
any other portion of the land.
(1E) Where the owner of a parcel of land is-
(a) normally engaged in a substantially full time capacity in the
business of primary production of the type carried on on the land or
in the case of a proprietary company the principal business of the
company is primary production of a type carried on on the land; and
(b) a natural person or a proprietary company within the meaning of the
Corporations Act in which all the shares are beneficially owned by
natural persons-
and portion of the parcel of land is occupied separately from or is obviously
adapted to being occupied separately from other land in the parcel such
portion shall for the purposes of paragraph (h) or (ha) of sub-section (1) be
regarded as a separate parcel of land.
(1F) If two or more persons are the owner of a parcel of land and-
(a) at least one of those persons is normally engaged in a substantially
full-time capacity in the business of primary production of the type
carried on on the land; and
(b) the other or others of those persons are relatives of a person
normally so engaged; and
(c) no other person is normally so engaged on that land-
the owner shall be deemed, for the purposes of sub-section (1)(ha) to be
normally so engaged.
(1G) If-
(a) a person is, or two or more persons are, the owner of a parcel of land
on which the business of primary production is carried on; and
(b) a relative of the person, or of each of the persons, is normally
engaged in a substantially full-time capacity in that business
(whether or not the person, or any of those persons, is also normally
so engaged); and
(c) no other person is normally so engaged on that land-
the owner, shall be deemed, for the purposes of sub-section (1)(ha), to be
normally so engaged.
(1H) In sub-sections (1F) and (1G), "relative" in relation to a person means-
(a) a spouse or domestic partner of the person;
(b) a lineal ancestor or lineal descendant of the person or of the spouse
or domestic partner of the person;
(c) a brother or sister, or child of a brother or sister, of the person or
of the spouse or domestic partner of the person;
(d) a spouse or domestic partner of a child of the person;
(e) a spouse or domestic partner of a brother or sister of the person.
(2) Sub-section (1) does not apply to land or to a portion of land referred to
in paragraphs (b), (c), (e), (f) or (g) if the land or the portion-
(a) is used for banking or insurance purposes; or
(b) is leased or occupied for any business purposes by any person or
corporation not being a person or corporation referred to in any of
the said paragraphs-
unless the land or portion is leased or occupied under or pursuant to an
arrangement made by the Victorian Development Corporation or by a municipal
council for the purpose of promoting or assisting a decentralized industry.
Provided that where the land tax payable by the operation of this sub-section
is payable in respect of land referred to in paragraph (c) of sub-section (1)
that is leased or occupied under a lease or tenancy-
(a) which was entered into before the commencement of this section; and
(b) which does not make provision for the land tax payable under this Act
to be paid by one of the parties to the lease or tenancy or for the
lessee or tenant to reimburse the owner for the amount of land tax
payable or repaid by the lessee or tenant to the owner-
the land tax shall be reduced by the tax attributable to the land or portion
leased or occupied under such a lease or tenancy until such date as the rental
payable under the lease or tenancy is or could be reviewed or the lease or
tenancy could be determined by the owner or the 30th day of December, 1978,
whichever first occurs: Provided further that as on or from the day upon which
the rental payable under a lease or tenancy referred to in the last preceding
proviso is or could be reviewed the lessee or tenant under that lease or
tenancy shall be liable to pay to the owner an amount equal to the land tax
attributable to the land or portion occupied under that lease or tenancy:
Provided further that where any such land or portion referred to in paragraph
(c) is on or after the 30th day of December, 1978 subject to a lease or
tenancy which has been in force since before the commencement of this section
and under which the rent payable has not been increased since that
commencement the lessee or tenant under the lease or tenancy shall be liable
to pay to the owner an amount equal to the land tax attributable to the land
or portion occupied under that lease or tenancy:
Provided further that for the purposes of this sub-section the land tax
attributable to a portion of land which is subject to land tax shall be that
proportion of the land tax which the net annual value of that portion bears to
the net annual value of the whole of the land which is so subject to land tax.
(2A) Land or a portion of land which is vested in any person or body for
charitable purposes shall be deemed to be used exclusively for charitable
purposes if the land is vacant and is declared by the person or body in whom
it is vested to be held for future use for charitable purposes.
(2AAA) If the Commissioner is satisfied that part only of land is used by a
charitable institution exclusively for charitable purposes-
(a) land tax is assessable on the remaining part of the land, unless an
exemption (other than sub-section (1)(d)) applies to the remaining
part; and
(b) section 3A applies, if necessary, for that purpose.
(2AA) If the Commissioner is satisfied that part only of land is land to which
sub-section (1)(j), (k) or (l) applies-
(a) land tax is assessable on the remaining part of the land, unless an
exemption (other than sub-section (1)(j), (k) or (l) (as the case
requires)) applies to the remaining part; and
(b) section 3A applies, if necessary, for that purpose.
* * * * *
(2B) Land-
(a) referred to in paragraph (b) or (c) of sub-section (1) which is used
or occupied by persons carrying on business in movable stalls in a
market during some but not all of the ordinary business hours in a
week; or
(b) referred to in paragraph (c) of sub-section (1) which is used
exclusively for or in connexion with a business the primary purpose of
which is to provide outdoor sporting or recreational facilities-
shall be deemed not to be used for business purposes.
(2C) The Treasurer, on the recommendation of the Minister administering the
Victorian Urban Development Authority Act 2003, may by instrument in writing
declare land vested in or occupied by the Victorian Urban Development
Authority to be exempt from land tax if the Treasurer is satisfied that the
land is used or is to be used for the provision of rental housing in
accordance with a housing agreement in force between the Commonwealth and the
State.
* * * * *
(3) In this section-
"ex-servicemen" means members or former members of the naval military or air
forces of the Commonwealth or of any part of the Queen's Dominions or of any
ally of Great Britain who served in-
(a) the war which commenced in the year 1914 or the war which commenced in
the year 1939;
(b) the hostilities which commenced in Korea in the year 1950; or
(c) any other war or hostilities in which Her Majesty is engaged and which
is proclaimed to be a war or hostility for the purposes of this
section by Order of the Governor in Council published in the
Government Gazette;
"mine" means-
(a) any part of the land covered by a mining licence under the
Mineral Resources Development Act 1990; or
(b) any part of the land in the Latrobe area within the meaning of the
Electricity Industry (Residual Provisions) Act 1993 where a generation
company or any other body authorised under that Act mines coal used in
the generation of electricity- except the surface of any such land
that for the time being is not actually occupied by or used for, or
for buildings enclosing or covering, shafts or approaches to shafts or
for the storage of debris or mining machinery.