Victorian Repealed Acts

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This legislation has been repealed.

LAND TAX ACT 1958

Act No. 6289/1958
Version incorporating amendments as at 30 November 2005

TABLE OF PROVISIONS

           Section Page
   1.      Short title and commencement
   2.      Repealed
   3.      Definitions
   3A.     Unimproved value of certain land
   3B.     Values of transmission easements to be used for assessing tax

   PART I-ADMINISTRATION

   4.      Administration of Act and regulations
   4A.     Repealed
   5.      Prohibition on certain disclosures of information
   5A.     Permitted disclosures to particular persons
   5B.     Permitted disclosures of a general nature
   5C.     Prohibition on secondary disclosures of information
   5D.     Further restrictions on disclosure

   PART II-NATURE OF TAXATION

   6.      Rate of land tax
   6A.     Owner of home unit deemed to be owner of land for purposes of this Act
   7.      Repealed
   7A.     Minimum assessment
   7B.     Repealed
   8.      Land tax, on what land to be assessed
   9.      Lands exempted from land tax
   9A.     Rooming house exemption
   10.     Special land tax
   10A.    As to unimproved capital value of parts of buildings
           11, 12. Repealed
   13.     Partial exemption from land tax of land owned and occupied by clubs

   PART IIA-PRINCIPAL PLACE OF RESIDENCE EXEMPTION

   13AA.   Definitions
   13A.    Principal place of residence exemption
   13B.    Deferral of tax on certain residential land for 6 months
   13C.    Temporary absence from principal place of residence
   13D.    Exemption continues on death of resident
   13E.    Exemption continues if land becomes unfit for occupation
   13F.    Purchase of new principal residence
   13G.    Sale of old principal residence
   13H.    Unoccupied land subsequently used as principal residence
   13I.    Partial exemption if land used for business activities
   13J.    Partial exemption or refund for trustees
   13K.    Prohibition on passing on land tax
   13L.    Application of Part

   PART IIB-NATURE OF TAXATION OF TRANSMISSION EASEMENTS

   13M.    Rate of land tax for transmission easements
   13N.    Method of assessment
   13O.    Land tax in respect of transmission easements a debt due to the State
   13P.    Exemption from land tax
   13Q.    Prohibition on passing on land tax in respect of transmission easements
   13R.    Assessment and liability of joint transmission easement holders
   13S.    Dispositions, transfers etc. of transmission easements
   13T.    Transmission companies and related bodies corporate
   13U.    Agreements relating to the payment of tax

   PART III-RETURNS BY TAXPAYERS, VALUATIONS AND ASSESSMENTS
   Returns by Taxpayers

   14.     Taxpayers to furnish returns
   15.     Form and time of making of returns of land
           Assessments
   16.     As to use of valuations by Commissioner
   17.     Assessments to be made by Commissioner
   18.     Default assessments
   19.     Amended assessments
   20.     Evidentiary provisions
   21.     Service of assessment
           22-24. Repealed
   24A.    Objections
   25.     Reviews
   26.     Proceedings on references and appeals
   27.     Reviews concerning the value of land
   28.     Repealed
   29.     Appeals to Court
           30-37. Repealed
   38.     Valuation may be acted on while objection or appeal is pending subject to adjustment

   PART IV-LIABILITY FOR LAND TAX

   38A.    Part IV not to apply to tax assessed, charged, levied and
           collected under Part IIB
   39.     Land tax a debt due to Her Majesty
   40.     Repealed
   41.     Life tenant liable as if owner of fee-simple
   42.     Lessee liable as if owner
   43.     Person deemed to be owner of land
   44.     Related corporations
   44A.    Repealed
   45.     Assessment and liability of joint owners
   45A.    Joint assessments in the case of principal place of residence
           land
   46.     Joint occupiers to be liable as if joint owners
   47.     Purchaser of land on deferred payment liable to tax
   48.     Buyer in possession liable
   49.     Seller to remain liable until certain conditions fulfilled
   50.     No disposition to be effective so long as possession retained
   50A.    Repealed
   51.     General land tax surcharge for trusts
   52.     Land tax for fixed trust if beneficial interests notified to Commissioner
   52A.    Land tax for unit trust scheme if unitholdings notified to Commissioner
   52B.    Land tax for beneficiary/trustees
   52C.    Land tax for excluded trusts
   52D.    Nomination of beneficiary of pre-2006 discretionary trust for land tax purposes
   52E.    Land tax for discretionary trust with nominated beneficiary
   52F.    Nomination of PPR beneficiary of unit trust scheme or discretionary trust for land tax purposes
   52G.    Land tax for PPR land if nominated PPR beneficiary
   52H.    Trustee's right of reimbursement
   52I.    All trustees to notify Commissioner by 31 December 2005.
   52J.    Ongoing requirements for trustees to notify Commissioner
   53.     Limitation of deduction on account of mortgage
   54.     Mortgagee in possession liable as owner
           55, 56. Repealed

   PART V-PAYMENT AND ENFORCEMENT OF TAX

   57.     Dates for payment of tax to be stated in notice of assessment
   58.     Where tax unpaid fourteen days after due date
   58A.    Additional tax where assessment amended
   59.     Tax to be recovered by Commissioner
   60.     Proceedings for the recovery of tax
   61.     Appearance of Commissioner or legal practitioner or
           employee in proceedings
   62.     Service of court process
   63.     Notices to bind future owners
   64.     Procedure when name of owner of land cannot be ascertained
   65.     Provisions when full taxation not paid during life-time
   66.     Tax to be a first charge on land
   67.     Statute of limitations not to bar remedy
   68.     Act not to limit operation of the Crown Proceedings Act
   69.     Remedy against lessee mortgagee or occupier if taxpayer
           makes default
   70.     Repealed
   71.     Contracts to evade tax void
   72.     Power to require information, documents and things, and attendance
   73.     Powers of Supreme Court if non-compliance with section 72.
   73A.    Power of entry
   73B.    Self-incrimination

   PART VI-GENERAL

   74.     Service of documents
   75.     When is service effective?
           76-82. Repealed
           Penalties
   83.     Penalty for refusing to give evidence, making false return, evading tax etc.
   84.     Double tax payable where returns not rendered
   85.     Penalty for obstructing employee or breach of Act
           Miscellaneous Provisions
   86.     Stating case for opinion of Supreme Court
   87.     Recovery of penalties
   88.     Right of person paying tax to recover from person liable
   89.     Repealed
   90.     If too little tax paid deficiency to be made up
   90AA.   Refund of tax
   90A.    Refunds to be paid to person entitled
   90B.    Application of section 90A to proceedings
   91.     Time to pay-extensions and instalments
   91A.    Release or postponement of land tax in cases of taxpayers in necessitous circumstances
   91AB.   Repealed
   91B.    Powers of Commissioner to provide relief in certain cases of hardship
   91C.    Power of Board to provide relief in cases of hardship not
           covered by section 91B.
   92.     Certain evidence dispensed with
   92A.    Supreme Court-limitation of jurisdiction
   93.     Regulations
   94.     Power to extend time for doing anything under Act
           95, 96. Repealed
   97.     Certificate as to land tax due on any land
   98.     Tax applicable to portion of land
           __________________
           SCHEDULE 1-Repealed
           SCHEDULE 2.
           ---------------
           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details


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