Victorian Numbered Acts

STATE TAXATION AND MENTAL HEALTH ACTS AMENDMENT ACT 2021 (NO. 22 OF 2021)

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purposes  
   2.      Commencement  

   PART 2--AMENDMENT OF DUTIES ACT 2000

   3.      Definitions  
   4.      New section 3I inserted  
   5.      What is the consideration for the transfer of dutiable property?  
   6.      General rate  
   7.      Provisions for determining consideration  
   8.      New section 55A inserted  
   9.      New section 57FC inserted  
   10.     New clause 58 of Schedule 2 inserted  

   PART 3--AMENDMENT OF FIRST HOME OWNER GRANT ACT 2000

           Division 1--Home buyer schemes

   11.     Title of Act  
   12.     Purpose  
   13.     New Part 2A inserted  

           Division 2--of Part 3 does not apply to this Part.".

   14.     Authorised investigations  
   15.     Search warrant  
   16.     Self-incrimination  
   17.     Protection of confidential information  

           Division 2--Consequential amendments to other Acts

   18.     Building Act 1993  
   19.     Duties Act 2000  
   20.     Land Tax Act 2005  
   21.     Payroll Tax Act 2007  
   22.     Taxation Administration Act 1997  
   23.     Unclaimed Money Act 2008  
   24.     Victorian Civil and Administrative Tribunal Act 1998  

   PART 4--AMENDMENT OF LAND TAX ACT 2005

   25.     Definitions  
   26.     New section 3F inserted  
   27.     New section 18B inserted  
   28.     Land tax for discretionary trust with nominated beneficiary  
   29.     New section 88E inserted  
   30.     Land tax for 2009 to 2021  
   31.     New clause 1.5 of Schedule 1 inserted  
   32.     Land tax for trusts for 2009 to 2021  
   33.     New clause 3.5 of Schedule 1 inserted  
   34.     Rate of land tax on land held by absentee owners for 2020 and 2021  
   35.     New clause 4.4 of Schedule 1 inserted  
   36.     Rate of land tax on land held by owner subject to an absentee trust for 2020 and 2021  
   37.     New clause 5.4 of Schedule 1 inserted  

   PART 5--AMENDMENT OF MENTAL HEALTH ACT 2014

   38.     New section 365A inserted  

   PART 6--AMENDMENT OF PAYROLL TAX ACT 2007

           Division 1--Bushfire relief regional employers

   39.     Definitions for the purposes of Schedule 1  
   40.     Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type  
   41.     Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type  
   42.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type  
   43.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type  

           Division 2--Payroll tax threshold amounts

   44.     Registration  
   45.     Definition of TA or threshold amount  
   46.     Definition of base deductible amount  

           Division 3--Regional rate deduction

   47.     Definition of R  
   48.     Definitions of Pbrre and Pre  
   49.     Rate of payroll tax  
   50.     Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of the same type  
   51.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of the same type  
   52.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type  

           Division 4--Mental health and wellbeing surcharge

   53.     Definitions  
   54.     New clause 1A of Schedule 1 inserted  
   55.     Definition of C  
   56.     Payroll of employer over threshold  
   57.     Definitions  
   58.     Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are all of same type  
   59.     Payroll of group over threshold where section 87(2) approval in force—employers covered by joint return are not all of the same type  
   60.     Payroll of group over threshold—where no section 87(2) approval in force  
   61.     Calculation of payroll tax  
   62.     New Division 1AA of Schedule 2 substituted  
   63.     Amount of payroll tax to be paid each month  
   64.     Deductible amount for employer who pays interstate wages  
   65.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are all of same type  
   66.     Monthly payroll tax payable where section 87(2) approval in force—employers covered by joint return are not all of the same type  
   67.     Monthly payroll tax payable where no section 87(2) approval in force  
   68.     Amount of payroll tax to be paid each month  
   69.     New clause 21 of Schedule 3 inserted  

   PART 7--REPEAL OF THIS ACT

   70.     Repeal of this Act  
           ENDNOTES