Victorian Numbered Acts

STATE TAXATION ACTS FURTHER AMENDMENT ACT 2009 (NO. 83 OF 2009)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purpose  
   2.      Commencement  

   PART 2--FIRST HOME OWNER GRANT ACT 2000

   3.      Eligible transaction  

   PART 3--LAND TAX ACT 2005

           Division 1--Amendment relating to implied or constructive trusts

   4.      Definitions  
   5.      New Division 2B inserted  

           Division 2--General amendments

   6.      Who is the owner of land?  
   7.      New section 16A  
   8.      Certain long-term lessees of private land  
   9.      General land tax surcharge for trusts  
   10.     Land tax for PPR land if nominated PPR beneficiary  
   11.     Unoccupied land subsequently used as principal residence  
   12.     Crown land  
   13.     New heading to Division 1 of Part 7  
   14.     New section 104A  

   PART 4--PAYROLL TAX ACT 2007

   15.     Definitions  
   16.     Taxable wages—New sections 10 to 11C  
   17.     What are wages?  
   18.     Inclusion of shares and options granted to directors as wages  
   19.     Repeal of section 25  
   20.     Place where wages are payable  
   21.     Part 4 Exemptions  
   22.     Transitional provisions  

   PART 5--TAXATION ADMINISTRATION ACT 1997

           Division 1--Amendments relating to recognised jurisdictions

   23.     Purpose  
   24.     Definitions  
   25.     Meaning of taxation laws  
   26.     Relationship with other taxation laws  
   27.     Searches without a warrant  
   28.     New Division 2A inserted in Part 9  
   29.     Disclosures to a recognised jurisdiction and national regulators  

           Division 2--Amendments relating to notification defaults

   30.     Definitions  
   31.     Penalty tax for notification defaults  
   32.     Amount of penalty tax for notification default  
   33.     Reduction in penalty tax  
   34.     Increase in penalty tax for concealment  
   35.     New clause inserted in Schedule 1  

           Division 3--General amendments

   36.     Permitted disclosures to particular persons  
   37.     Service of process by Commissioner  

   PART 6--REPEAL AND CONSEQUENTIAL AMENDMENTS

   38.     Repeal of Taxation (Reciprocal Powers) Act 1987  
   39.     Consequential amendment to Accident Compensation Act 1985  
   40.     Consequential amendment to Business Franchise (Tobacco) Act 1974  
   41.     Consequential amendment to Unclaimed Money Act 2008  

   PART 7--REPEAL OF AMENDING ACT

   42.     Repeal of amending Act  
           ENDNOTES