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State Taxation Acts Amendment Bill 2020

         State Taxation Acts Amendment Act 2020
                              No.            of 2020


                       TABLE OF PROVISIONS
Clause                                                                  Page

Part 1--Preliminary                                                         1
 1       Purposes                                                          1
 2       Commencement                                                      2
Part 2--Amendment of Duties Act 2000                                        3
 3       Definitions                                                       3
 4       Partners taken to have beneficial ownership of individual
         partnership property                                              3
 5       What is dutiable property?                                        3
 6       Equity release programs                                           3
 7       Section 57H substituted                                           4
 8       What is a PPR transfer?                                           5
 9       Requirements--first home buyers                                    5
 10      Residence requirement                                             6
 11      Reduction in duty in relation to eligible transfers               7
 12      What are interests and significant interests in landholders?      7
 13      Section 245 substituted                                           8
 14      What is the rate of duty?                                         8
 15      Heading to Division 1 of Part 2 of Chapter 11 substituted         9
 16      Section 250 amended                                               9
 17      Section 250A substituted and new section 250AB inserted          10
 18      Section 250B amended                                             15
 19      Repeal of heading to Division 1A of Part 2 of Chapter 11         16
 20      Repeal of sections 250DA, 250DB, 250DC and 250DD                 17
 21      Section 250DG substituted                                        17
Part 3--Amendments to Environment Protection legislation                   20
Division 1--Amendment of Environment Protection Act 1970                   20
 22      Landfill levy--amount payable                                     20
 23      Schedule DA amended                                              20
 24      New Schedule DB inserted                                         21
 25      New Schedule F inserted                                          21
Division 2--Amendment of Environment Protection Amendment
Act 2018                                                                  22
 26 Requirement to pay waste levy                                         22


                                         i
Clause                                                                   Page

 27 Requirement to pay landfill levy                                       22
 28 Schedule 2 substituted                                                 22
Part 4--Amendment of First Home Owner Grant Act 2000                        25
 29 Definitions and cross-references                                       25
 30 Payment in anticipation of compliance with residence
    requirement                                                            25
Part 5--Amendment of Gambling Regulation Act 2003                           26
 31 Definitions for wagering and betting tax                               26
 32 New section 4.6A.1A inserted                                           26
 33 Tax-free threshold where wagering and betting entity leaves a
    group                                                                  27
 34 Supplementary provisions for determining tax for groups--
    members joining or forming groups during financial year                27
 35 New section 4.6A.16A inserted                                          27
 36 Transitional provisions                                                29
Part 6--Amendment of Land Tax Act 2005                                      30
 37      Definitions                                                       30
 38      General imposition of land tax                                    30
 39      Taxable value of parts of land not separately valued              30
 40      Abolition of special land tax                                     31
 41      What is the rate of land tax?                                     31
 42      Assessment of joint owners of land                                31
 43      Joint assessments in the case of principal place of residence
         land                                                              31
 44      General land tax surcharge for trusts                             32
 45      Land tax for PPR land if nominated PPR beneficiary                32
 46      Land tax for PPR land if nominated PPR beneficiary--absentee
         trusts                                                            33
 47      Definitions for Division 1 of Part 4                              33
 48      Principal place of residence exemption                            34
 49      Absence from principal place of residence                         34
 50      Exemption continues on death of resident                          35
 51      Purchase of new principal residence                               35
 52      Sale of old principal residence                                   36
 53      Unoccupied land subsequently used as principal residence          36
 54      Partial exemption if land used for business activities            37
 55      Section 62A substituted                                           37
 56      Section 73 substituted and new section 73A inserted               38
 57      Land tax is a first charge on land                                40
 58      Registration of charge                                            40
 59      Recovery from lessee, mortgagee or occupier                       40
 60      Section 105 repealed                                              40
 61      Transitional provision                                            41




                                      ii
Clause                                                       Page

Part 7--Amendment of Taxation Administration Act 1997           42
 62      Definitions                                           42
 63      New section 36AA inserted                             42
 64      Part 9 heading amended                                42
 65      New Division 4 of Part 9 inserted                     43
Part 8--Amendment of Valuation of Land Act 1960                 45
 66 Supplementary valuation--section 13DF                       45
 67 Valuation authority to make supplementary valuation if
    requested by council                                       45
 68 Supplementary valuation--section 13L                        46
 69 Valuation authority to make supplementary valuation if
    requested by collection agency                             46
Part 9--Repeal of this Act                                      47
 70 Repeal of this Act                                         47
                               ═════════════
Endnotes                                                       48
 1       General information                                   48




                                       iii
     State Taxation Acts Amendment
                Act 2020  
                    No.          of 2020

                           [Assented to                     ]


The Parliament of Victoria enacts:



                Part 1--Preliminary
     1 Purposes
             The purposes of this Act are--
              (a) to make miscellaneous amendments to the
                  Duties Act 2000; and
              (b) to amend the Environment Protection
                  Act 1970 and the Environment Protection
                  Amendment Act 2018 in relation to the
                  waste levy scheme; and




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               Part 1--Preliminary


      (c) to amend the First Home Owner Grant
          Act 2000 in relation to new homes and the
          residence requirement; and
      (d) to amend the Gambling Regulation
          Act 2003 in relation to the wagering and
          betting tax; and
      (e) to make miscellaneous amendments the
          Land Tax Act 2005, including the abolition
          of special land tax; and
       (f) to amend the Taxation Administration
           Act 1997 in relation to property clearance
           certificates and other matters; and
      (g) to amend the Valuation of Land Act 1960
          in relation to supplementary valuations.
2 Commencement
     This Act comes into operation on the day after the
     day on which it receives the Royal Assent.




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         Part 2--Amendment of Duties Act 2000



Part 2--Amendment of Duties Act 2000
 3 Definitions
        In section 3(1) of the Duties Act 2000, in the
        definition of green car, for "of less than"
        substitute "that do not exceed".
 4 Partners taken to have beneficial ownership of
   individual partnership property
        After section 3H(1) of the Duties Act 2000
        insert--
      "(1A) Without limiting subsection (1), if the
            partnership property of a partnership (first
            partnership) includes an interest in another
            partnership, whether directly or indirectly
            through one or more other partnerships, a
            partner in the first partnership is also taken to
            have beneficial ownership of each item of
            the partnership property of each other
            partnership--
                 (a) to the extent of the direct or indirect
                     interest in the other partnership; and
                 (b) in the same proportion as the partner's
                     partnership interest in the first
                     partnership.".
 5 What is dutiable property?
        In section 10(1)(ad) of the Duties Act 2000, after
        "an interest" insert "(other than a security
        interest)".
 6 Equity release programs
    (1) After section 55(3) of the Duties Act 2000
        insert--
      "(3A) The Commissioner, in accordance with
            guidelines issued under subsection (3B), may
            by instrument approve a person to be a



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        Part 2--Amendment of Duties Act 2000


            permitted provider for the purposes of this
            section.
      (3B) The Treasurer must issue guidelines for the
           exercise of the Commissioner's power of
           approval under subsection (3A).
      (3C) The Treasurer must cause guidelines issued
           under subsection (3B) to be published in the
           Government Gazette.".
   (2) In section 55(4) of the Duties Act 2000, in the
       definition of permitted provider--
        (a) in paragraph (e), for "section 3(1)."
            substitute "section 3(1); or";
        (b) after paragraph (e) insert--
             "(f) a person approved by the
                  Commissioner under subsection (3A).".
7 Section 57H substituted
       For section 57H of the Duties Act 2000
       substitute--
     "57H Land to which this Division applies
       (1) This Division applies to the following--
             (a) land to which is affixed a building that,
                 in the Commissioner's opinion--
                   (i) is designed and constructed
                       primarily for residential purposes;
                       and
                  (ii) may lawfully be used as a place of
                       residence;
             (b) land that, in the Commissioner's
                 opinion, is vacant land on which a
                 person intends to construct a building
                 referred to in subsection (a).




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        Part 2--Amendment of Duties Act 2000


       (2) The Commissioner may treat land as vacant
           land for the purposes of this Division if the
           Commissioner is satisfied that the land is
           substantially vacant apart from there being
           on the land--
             (a) the remnant of any building, or any
                 other object or structure, that the
                 Commissioner is satisfied has been
                 preserved because of its heritage
                 significance; or
             (b) any building or structure that the
                 Commissioner is satisfied is intended to
                 be demolished.".
8 What is a PPR transfer?
       In section 57I(1) of the Duties Act 2000, after
       "in land" insert "referred to in section 57H".
9 Requirements--first home buyers
   (1) In section 57JB of the Duties Act 2000--
        (a) for "the requirements for a transferee in
            respect of a PPR transfer are" substitute
            "the first requirement for a transferee in
            respect of a PPR transfer is";
        (b) in paragraph (b)(ii), for "that Act."
            substitute "that Act; or";
        (c) after paragraph (b) insert--
            "(c) in the case of land referred to in section
                 57H(1)(b), would be payable under
                 section 7 of the First Home Owner
                 Grant Act 2000 if--
                   (i) at the date of the transfer, there
                       was a new home on the land; and
                   (ii) section 12 of that Act did not
                        apply.".



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         Part 2--Amendment of Duties Act 2000


    (2) At the end of section 57JB of the Duties Act 2000
        insert--
       "(2) For the purposes of section 57JA, the second
            requirement for a transferee in respect of a
            PPR transfer is that neither the transferee nor
            the transferee's partner has received an
            exemption or concession under that section
            in relation to an earlier transfer.".
10 Residence requirement
    (1) For section 57K(1) of the Duties Act 2000
        substitute--
       "(1) It is a requirement for the purposes of the
            matters specified in subsection (1A) that the
            transferee occupies the land as the
            transferee's principal place of residence--
              (a) in the case of land referred to in
                  section 57H(1)(a), for a continuous
                  period of at least 12 months
                  commencing within the 12 month
                  period immediately after the transferee
                  became entitled to possession of the
                  land; or
              (b) in the case of land referred to in
                  section 57H(1)(b), for a continuous
                  period of at least 12 months
                  commencing within the 12 month
                  period immediately after the earlier
                  of--
                    (i) the date on which the transferee
                        was lawfully first able to use the
                        building as a place of residence; or
                   (ii) the date that is 24 months after the
                        transferee became entitled to
                        possession of the land.




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          Part 2--Amendment of Duties Act 2000


        (1A) For the purposes of subsection (1), the
             following are specified--
                  (a) a PPR concessional rate;
                  (b) an exemption or concession from duty
                      under section 57JA;
                  (c) an adjustment of consideration under
                      section 21(3) or (4) or 32V(3) or (4).".
     (2) In section 57K(2) of the Duties Act 2000, for
         "requirement" substitute "residence requirement".
     (3) After section 57K(2) of the Duties Act 2000
         insert--
       "(2A) In determining whether land is occupied as
             the principal place of residence of a
             transferee, account must be taken of every
             place of residence of the transferee, whether
             in Victoria or elsewhere.".
11 Reduction in duty in relation to eligible transfers
         In section 64B of the Duties Act 2000--
          (a) in subsection (1), in item 2 of the Table, for
              "1 July 2021" substitute "1 January 2021";
          (b) in subsection (1), for items 3, 4 and 5 of the
              Table substitute--
                 "3   On or after 1 January 2021            50%";
          (c) in subsection (2), for "1 July 2023"
              substitute "1 January 2021".
12 What are interests and significant interests in
   landholders?
         At the foot of section 79(2) of the Duties
         Act 2000 insert--
         "Note
         For 3 years following a corporate consolidation, in certain
         circumstances a landholder that is not a private unit trust
         scheme is taken to be a private unit trust scheme in


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         State Taxation Acts Amendment Act 2020
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          Part 2--Amendment of Duties Act 2000


        determining if a person makes a relevant acquisition--see
        section 250DG.".
13 Section 245 substituted
        For section 245 of the Duties Act 2000
        substitute--
       "245 What is the rate of duty?
              The rate of duty for each sheep, goat or
              carcase sold is--
               (a) for a sheep, goat or carcase sold before
                   1 January 2021--12 cents; or
               (b) for a sheep, goat or carcase sold on or
                   after 1 January 2021 and before
                   1 January 2022--19 cents; or
               (c) for a sheep, goat or carcase sold on or
                   after 1 January 2022 and before
                   1 January 2023--27 cents; or
               (d) for a sheep, goat or carcase sold on or
                   after 1 January 2023--35 cents.".
14 What is the rate of duty?
        In section 247 of the Duties Act 2000--
         (a) in subsection (1)(a), after "pig" insert
             "or carcase";
         (b) in subsection (1)(b), after "pigs" insert
             "or carcases";
         (c) in subsection (2), after "pig" insert
             "or carcase".




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          Part 2--Amendment of Duties Act 2000


15 Heading to Division 1 of Part 2 of Chapter 11
   substituted
         For the heading to Division 1 of Part 2 of
         Chapter 11 of the Duties Act 2000 substitute--

              "Division 1--Exemptions and
         concessions for corporate consolidations
                  and reconstructions".
16 Section 250 amended
     (1) For the heading to section 250 of the Duties
         Act 2000 substitute--
         "Definitions".
     (2) In section 250(1) of the Duties Act 2000 insert
         the following definitions--
         "consolidated group has the same meaning as in
              section 703-5 of the ITAA;
         corporate consolidation means the interposition
              of a head company between a corporation
              that is a member of a corporate group and the
              shareholders or unit holders of that
              corporation for the purposes of the formation
              or continuation of a consolidated group;
         head company means a corporation that is a head
              company within the meaning of section
              703-15(2)(a) of the ITAA;
         ITAA means the Income Tax Assessment
             Act 1997 of the Commonwealth;".
     (3) After section 250(4) of the Duties Act 2000
         insert--
        "(5) For the purposes of this Division, a corporate
             group is substantially the same corporate
             group if its membership is the same except
             for the addition or omission of one or more
             subsidiaries of the parent corporation.".


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         Part 2--Amendment of Duties Act 2000


17 Section 250A substituted and new section 250AB
   inserted
        For section 250A of the Duties Act 2000
        substitute--
     "250A What is an eligible transaction?
        (1) For the purposes of this Division, an eligible
            transaction is any of the following--
              (a) a transfer of dutiable property from one
                  member of a corporate group to another
                  member of the group;
              (b) a vesting of dutiable property by, or as
                  a consequence of, a court order where
                  the property was held by one member
                  of a corporate group and is vested in
                  another member of the group;
              (c) the granting of a lease referred to in
                  section 7(1)(b)(v) by one member of a
                  corporate group to another member of
                  the group;
              (d) the transfer or assignment of a lease
                  referred to in section 7(1)(b)(va) from
                  one member of a corporate group to
                  another member of the group;
              (e) an application referred to in section
                  214(1) for the registration or transfer of
                  registration of a motor vehicle as a
                  result of a transfer of the vehicle from
                  one member of a corporate group to
                  another member of the group;
              (f) a dutiable transaction to which
                  section 14 applies between members of
                  a corporate group;




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State Taxation Acts Amendment Act 2020
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Part 2--Amendment of Duties Act 2000


      (g) a relevant acquisition to which
          section 83 applies by a member of a
          corporate group from another member
          of the group;
      (h) a declaration of trust relating to dutiable
          property the specification of which
          forms part of the declaration of trust or
          part of the transaction constituted by
          the declaration of trust by one member
          of a corporate group under which the
          dutiable property is held on trust for
          another member of the group;
      (i) any other transaction that results in the
          beneficial ownership of dutiable
          property (other than an excluded
          transaction) moving from one member
          of a corporate group to another member
          of the group.
(2) For the purposes of this Division, an eligible
    transaction is also any of the following that
    occurs solely for the purposes of a corporate
    consolidation--
      (a) a transfer of dutiable property from a
          shareholder or unitholder of a
          corporation to the head company;
      (b) a vesting of dutiable property by, or as
          a consequence of, a court order where
          the property was held by a shareholder
          or unitholder of a corporation and is
          vested in the head company;
      (c) the granting of a lease referred to in
          section 7(1)(b)(v) by a shareholder or
          unitholder of a corporation to the head
          company;




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Part 2--Amendment of Duties Act 2000


      (d) the transfer or assignment of a lease
          referred to in section 7(1)(b)(va) from a
          shareholder or unitholder of a
          corporation to the head company;
      (e) an application referred to in section
          214(1) for the registration of a motor
          vehicle or for the transfer of registration
          of a motor vehicle as a result of a
          transfer of the vehicle from a
          shareholder or unitholder of a
          corporation to the head company;
      (f) a dutiable transaction to which
          section 14 applies between a
          shareholder or unitholder of a
          corporation and the head company;
      (g) a relevant acquisition to which
          section 83 applies--
            (i) by the head company from a
                shareholder or unitholder of a
                corporation; or
           (ii) by a shareholder or unitholder of a
                corporation from the head
                company;
      (h) a declaration of trust relating to dutiable
          property the specification of which
          forms part of the declaration of trust or
          part of the transaction constituted by
          the declaration of trust by the head
          company under which the dutiable
          property is held on trust for a
          shareholder or unitholder of a
          corporation;
      (i) any other transaction that results in the
          beneficial ownership of dutiable
          property (other than an excluded
          transaction) moving from a shareholder


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State Taxation Acts Amendment Act 2020
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Part 2--Amendment of Duties Act 2000


          or unitholder of a corporation to the
          head company.
(3) Despite subsection (2), a transaction is not an
    eligible transaction unless--
      (a) the only consideration provided by the
          head company for the transaction
          consists of the issue of shares in the
          head company to the shareholders or
          unitholders of the corporation; and
      (b) immediately after the issue of shares in
          the head company, all the shareholders
          in the head company are persons who
          were shareholders or unitholders in the
          corporation immediately before their
          shares or units were acquired by the
          head company.
(4) Subsection (3)(a) does not apply to a
    transaction referred to in
    subsection (2)(g)(ii).
(5) Despite subsections (1)(a) and (2)(a), a
    transfer of dutiable property from one
    member of a corporate group to another
    member of the group is not an eligible
    transaction if--
      (a) the dutiable property is transferred
          under an agreement; and
      (b) at the time the agreement was entered
          into, the vendor and the purchaser were
          not members of the same corporate
          group or substantially the same
          corporate group.
(6) For the purposes of subsection (5)--
      (a) a reference to a vendor includes a
          reference to a person who, at the time
          the agreement was entered into, was the


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   State Taxation Acts Amendment Act 2020
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    Part 2--Amendment of Duties Act 2000


             grantee of a put option or the grantor of
             a call option; and
         (b) a reference to a purchaser includes a
             reference to a person who, at the time
             the agreement was entered into--
               (i) held a transfer right (within the
                   meaning of Part 4A of Chapter 2);
                   or
              (ii) was the grantor of a put option or
                   the grantee of a call option; and
         (c) a reference to an agreement includes a
             reference to an arrangement that
             includes both a put option and a call
             option.
   (7) Despite anything to the contrary in
       subsection (1) or (2), the addition or
       omission of one or more subsidiaries of the
       parent corporation is not an eligible
       transaction.
250AB What is an arrangement?
        In this Division (other than in section
        250A(6)(c)), an arrangement means an
        arrangement consisting of two or more
        eligible transactions that do not involve any
        corporation or person other than--
         (a) members of the same corporate group
             or substantially the same corporate
             group; or
         (b) a head company to be interposed
             between the shareholders or unit
             holders of a corporation that is in--
               (i) the same corporate group or
                   substantially the same corporate
                   group; or



                    14
        State Taxation Acts Amendment Act 2020
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         Part 2--Amendment of Duties Act 2000


                   (ii) a corporate group that consists of
                        members of the same corporate
                        group or substantially the same
                        corporate group, and any other
                        company that was a head
                        company interposed during a
                        previous corporate consolidation;
                        or
              (c) shareholders or unit holders of a
                  corporation that is a member of the
                  same corporate group or substantially
                  the same corporate group.".
18 Section 250B amended
    (1) In the heading to section 250B of the Duties
        Act 2000, for "reconstruction" substitute
        "reconstructions, corporate consolidations and
        arrangements".
    (2) For section 250B(2) of the Duties Act 2000
        substitute--
       "(2) No duty is chargeable under this Act on an
            eligible transaction to the extent that--
              (a) duty is chargeable on an earlier eligible
                  transaction in relation to the same
                  dutiable property; and
              (b) the eligible transaction and the earlier
                  eligible transaction referred to in
                  paragraph (a) form an arrangement or
                  part of an arrangement; and
              (c) the eligible transaction occurs within
                  30 days after the day on which the first
                  eligible transaction occurred in the
                  arrangement.".




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          Part 2--Amendment of Duties Act 2000


     (3) For section 250B(3A) of the Duties Act 2000
         substitute--
      "(3A) No duty is chargeable under this Act on an
            eligible transaction that is an application for
            the registration or transfer of registration of a
            motor vehicle if--
               (a) duty is chargeable on an earlier eligible
                   transaction that is an application for the
                   registration or transfer of registration of
                   the same motor vehicle; and
               (b) the eligible transaction and the earlier
                   eligible transaction referred to in
                   paragraph (a) form an arrangement or
                   part of an arrangement; and
               (c) the eligible transaction occurs within
                   30 days after the day on which the first
                   eligible transaction occurred in the
                   arrangement.
        (3B) If an arrangement continues for more than
             30 days, subsections (2) and (3A) apply in
             relation to each 30 day period for which the
             arrangement continues as if the first eligible
             transaction that occurs in the arrangement
             after the end of each 30 day period were the
             first eligible transaction in the arrangement.".
     (4) In section 250B(4)(a) of the Duties Act 2000,
         after "corporate group" insert "or consolidated
         group".
19 Repeal of heading to Division 1A of Part 2 of
   Chapter 11
         The heading to Division 1A of Part 2 of
         Chapter 11 of the Duties Act 2000 is repealed.




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         Part 2--Amendment of Duties Act 2000


20 Repeal of sections 250DA, 250DB, 250DC and
   250DD
        Sections 250DA, 250DB, 250DC and 250DD of
        the Duties Act 2000 are repealed.
21 Section 250DG substituted
        For section 250DG of the Duties Act 2000
        substitute--
   "250DG Special provision in relation to landholder
          duty if there has been a corporate
          consolidation involving a private unit
          trust scheme
        (1) This section applies in relation to a
            landholder that is or has been a head
            company of a corporate group and that was
            interposed as the head company of the
            corporate group or substantially the same
            corporate group--
              (a) by a corporate consolidation that
                  consisted of the interposition of a head
                  company between a private unit trust
                  scheme and the unitholders of the
                  private unit trust scheme; or
              (b) as a head company that succeeded,
                  directly or indirectly, the head company
                  referred to in paragraph (a), by any
                  further corporate consolidation that
                  occurred after the corporate
                  consolidation referred to in
                  paragraph (a).
        (2) For the purposes of Part 2 of Chapter 3, in
            determining whether a person makes a
            relevant acquisition in the landholder--
              (a) the landholder must be taken to be a
                  private unit trust scheme, being the
                  same scheme as that existing


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Part 2--Amendment of Duties Act 2000


          immediately before the corporate
          consolidation referred to in
          subsection (1)(a); and
      (b) a shareholding in the landholder must
          be taken to be a unitholding in that
          private unit trust scheme; and
      (c) if an interest in the private unit trust
          scheme held at any time before the
          corporate consolidation referred to in
          subsection (1)(a) was or would be
          counted for the purposes of section 78,
          that interest is to continue to be counted
          for the purposes of that section after the
          corporate consolidation referred to in
          subsection (1)(a) or any further
          corporate consolidation referred to in
          subsection (1)(b) (as the case requires);
          and
      (d) if an interest in the private unit trust
          scheme held at any time before the
          corporate consolidation referred to in
          subsection (1)(a) was not or would not
          be counted for the purposes of
          section 78, that interest is to continue
          not to be counted for the purposes of
          that section after the corporate
          consolidation referred to in
          subsection (1)(a) or any further
          corporate consolidation referred to in
          subsection (1)(b) (as the case requires);
          and
      (e) without limiting paragraph (a), any
          acquisition of an interest in land by the
          private unit trust scheme before the
          corporate consolidation referred to in
          subsection (1)(a) is taken to have been
          an interest acquired by the landholder at


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          the time it was acquired by the private
          unit trust scheme.
(3) This section applies for a period of 3 years
    commencing at the time of the corporate
    consolidation referred to in
    subsection (1)(a).".




                 19
            State Taxation Acts Amendment Act 2020
                        No.      of 2020
     Part 3--Amendments to Environment Protection legislation



   Part 3--Amendments to Environment
          Protection legislation
Division 1--Amendment of Environment Protection
                 Act 1970
   22 Landfill levy--amount payable
       (1) In section 50S(2A) of the Environment
           Protection Act 1970, for "subsection (2AAA)"
           substitute "subsections (2AAA) and (2AAAB)".
       (2) In section 50S(2AAA) of the Environment
           Protection Act 1970, for "each year on and after
           1 July 2015" substitute "the period on or after
           1 July 2015 and before 1 July 2021".
       (3) After section 50S(2AAA) of the Environment
           Protection Act 1970 insert--
    "(2AAAB) On or after 1 July 2021, the amount of levy
             payable under subsection (1) is the amount
             specified in dollars in Schedule DB for the
             relevant premises and type of waste.".
       (4) In section 50S(2AA) of the Environment
           Protection Act 1970, for "The amount"
           substitute "Subject to subsection (2AAB), the
           amount".
       (5) After section 50S(2AA) of the Environment
           Protection Act 1970 insert--
      "(2AAB) On or after 1 July 2021, the amount of the
              levy payable under subsection (2) is the
              amount specified in Schedule F for the
              relevant category of prescribed industrial
              waste.".
   23 Schedule DA amended
       (1) In the heading to Schedule DA to the
           Environment Protection Act 1970, after "1 July
           2015" insert "to 30 June 2021".


                               20
                  State Taxation Acts Amendment Act 2020
                              No.      of 2020
         Part 3--Amendments to Environment Protection legislation


            (2) In Schedule DA to the Environment Protection
                Act 1970, after "1 July 2015" insert "and before
                1 July 2021".
     24 New Schedule DB inserted
                 After Schedule DA to the Environment
                 Protection Act 1970 insert--

 "Schedule DB--Amount payable as landfill
           levy from 1 July 2021
                         Amount payable for each tonne deposited
                         (in dollars)
                                                       Non-Schedule C
                         Schedule C Premises           Premises
 Date when waste is      Municipal        Industrial   Municipal   Industrial
 deposited               waste            waste        waste       waste
 on or after 1 July      105.90           105.90       52.95       93.19
 2021
                                                                                ".
     25 New Schedule F inserted
                 After Schedule E to the Environment Protection
                 Act 1970 insert--

     "Schedule F--Amount payable as
 prescribed industrial waste landfill levy for
 each tonne deposited on to land (in dollars)
              from 1 July 2021
Category B waste                                                           250
Category C waste not being packaged waste asbestos                   105.90
Category C waste which is packaged waste asbestos                          30".




                                     21
            State Taxation Acts Amendment Act 2020
                        No.      of 2020
     Part 3--Amendments to Environment Protection legislation


Division 2--Amendment of Environment Protection
             Amendment Act 2018
   26 Requirement to pay waste levy
            In section 7 of the Environment Protection
            Amendment Act 2018--
             (a) in proposed section 145(3) of the
                 Environment Protection Act 2017, after
                 "relevant premises," insert "period,";
             (b) in proposed section 145(4) of the
                 Environment Protection Act 2017--
                    (i) after "waste, Category C waste" insert
                        ", Category D waste";
                   (ii) in paragraph (a)(ii), after "Schedule 2"
                        insert "for that period".
   27 Requirement to pay landfill levy
            In section 18 of the Environment Protection
            Amendment Act 2018, in proposed section
            493(2) of the Environment Protection Act 2017,
            for "1 July" substitute "30 June".
   28 Schedule 2 substituted
            In section 23 of the Environment Protection
            Amendment Act 2018, for proposed Schedule 2
            to the Environment Protection Act 2017
            substitute--




                               22
                State Taxation Acts Amendment Act 2020
                            No.      of 2020
       Part 3--Amendments to Environment Protection legislation



"Schedule 2--Amount payable as waste levy
                                Table 1
                          Amount of waste levy payable under
                          section 145(1) for each tonne of waste received
                          Premises in                  Premises that are not
                          prescribed municipal         in prescribed
                          districts                    municipal districts
Date when waste is        Municipal       Industrial   Municipal   Industrial
received                  Waste           Waste        Waste       Waste
On or after 1 July 2021   $105.90         $105.90      $52.95      $93.19
and before 1 July 2022
On or after 1 July 2022   $125.90         $125.90      $62.95      $110.79
and before 1 July 2023
On or after 1 July 2023   8*13 fee        8*13 fee     4*06 fee    7*15 fee
                          units           units        units       units

Note
The regulations may prescribe municipal districts that are subject to a
higher waste levy payable for each tonne of municipal waste or industrial
waste that is received.




                                     23
                State Taxation Acts Amendment Act 2020
                            No.      of 2020
       Part 3--Amendments to Environment Protection legislation


                                Table 2
                           Amount of waste levy payable under
                           section 145(2) for each tonne of priority
                           waste received
                           Packaged
Date when waste is         waste        Category    Category     Category
received                   asbestos     B waste     C waste      D waste
On or after 1 July 2021    2*06 fee     17*15 fee   $105.90      $105.90
and before 1 July 2022     units        units
On or after 1 July 2022    2*06 fee     17*15 fee   $125.90      $125.90
and before 1 July 2023     units        units
On or after 1 July 2023    2*06 fee     17*15 fee   8*13 fee     8*13 fee
                           units        units       units        units

Note
There is no amount of waste levy payable for receiving Category A waste
as receiving Category A at a landfill is prohibited.
The regulations may prescribe an amount payable as the waste levy for each
tonne of priority waste (other than Category B waste, Category C waste,
Category D waste or packaged waste asbestos) that is received.".




                                   24
           State Taxation Acts Amendment Act 2020
                       No.      of 2020
    Part 4--Amendment of First Home Owner Grant Act 2000



Part 4--Amendment of First Home Owner
          Grant Act 2000
 29 Definitions and cross-references
          In section 3(1) of the First Home Owner Grant
          Act 2000, for the definition of new home
          substitute--
          "new home means a home that has not been
              previously occupied or sold as a place of
              residence or for the provision of short term
              accommodation, and includes a substantially
              renovated home and a home built to replace
              demolished premises;".
 30 Payment in anticipation of compliance with
    residence requirement
      (1) In section 20(2)(b) of the First Home Owner
          Grant Act 2000, before "repay" insert "unless the
          Commissioner exercises a discretion under
          section 12 in relation to the residency
          requirement,".
      (2) After section 20(3) of the First Home Owner
          Grant Act 2000 insert--
          "(4) A failure of a person to notify the
               Commissioner as required under
               subsection (2)(a) does not affect the
               Commissioner's power to exercise a
               discretion under section 12.".




                            25
           State Taxation Acts Amendment Act 2020
                       No.      of 2020
      Part 5--Amendment of Gambling Regulation Act 2003



Part 5--Amendment of Gambling Regulation
              Act 2003
  31 Definitions for wagering and betting tax
       (1) In section 4.6A.1 of the Gambling Regulation
           Act 2003--
            (a) insert the following definition--
                "net winnings, in relation to a free bet,
                     means the winnings payable on the bet
                     minus the face value of the bet;";
            (b) in the definition of net wagering revenue, in
                paragraph (a)(iii), for "including winnings"
                substitute "including net winnings".
       (2) At the end of section 4.6A.1 of the Gambling
           Regulation Act 2003 insert--
          "(2) In determining the net wagering revenue of a
               wagering and betting entity, including a
               member of a group, any amounts in respect
               of GST payable by the entity in respect of
               supplies to which the revenue relates are to
               be included.".
  32 New section 4.6A.1A inserted
           After section 4.6A.1 of the Gambling Regulation
           Act 2003 insert--
     "4.6A.1A Bets made in foreign currency
                For the purposes of this Part, if a bet is made
                in a currency other than Australian currency,
                the amount of the bet is to be converted to
                Australian currency at the exchange rate
                published by the Reserve Bank of
                Australia--
                 (a) on the day on which the bet is made; or




                            26
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
    Part 5--Amendment of Gambling Regulation Act 2003


                 (b) if the rate is not published on that day,
                     on the last day on which the rate was
                     published before that day.".
33 Tax-free threshold where wagering and betting
   entity leaves a group
         At the foot of section 4.6A.4(1) of the Gambling
         Regulation Act 2003 insert--
         "Note
         See section 4.6A.16A for the situation where the leaving
         entity joins or forms another group during the financial
         year.".
34 Supplementary provisions for determining tax for
   groups--members joining or forming groups during
   financial year
    (1) In section 4.6A.16(1) of the Gambling
        Regulation Act 2003--
          (a) after "entity" (where first occurring) insert
              "that is not a member of a group";
          (b) for "another joining entity" substitute
              "another wagering and betting entity".
    (2) At the foot of section 4.6A.16(1) of the Gambling
        Regulation Act 2003 insert--
         "Note
         See section 4.6A.16A for the situation where the joining
         entity was a member of another group during the financial
         year.".
35 New section 4.6A.16A inserted
         After section 4.6A.16 of the Gambling
         Regulation Act 2003 insert--
 "4.6A.16A Supplementary provisions for
           determining tax for groups--members
           leaving groups and joining other groups
           during financial year




                             27
     State Taxation Acts Amendment Act 2020
                 No.      of 2020
Part 5--Amendment of Gambling Regulation Act 2003


     (1) This section applies if a wagering and betting
         entity (the transferring entity) ceases to be a
         member of a group (group A) and becomes a
         member of another group (group B) during a
         financial year, whether group B is an
         existing group or a new group formed by the
         transferring entity and another wagering and
         betting entity.
     (2) For the purposes of section 4.6A.15--
           (a) if wagering and betting tax was payable
               by group A during that financial year
               before the transferring entity ceased to
               be a member, the tax-free threshold for
               group B is zero in respect of the
               remainder of the financial year,
               including the month in which the
               transferring entity became a member;
               and
           (b) if all of the members of group B were
               members of group A before joining or
               forming group B, any net wagering
               revenue of each of the transferring
               entities during that financial year while
               they were members of group A is to be
               included in the ANWR of group B in
               the month in which the transferring
               entities became members of group B
               unless wagering and betting tax was
               payable by group A on that net
               wagering revenue under section
               4.6A.15.".




                      28
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
    Part 5--Amendment of Gambling Regulation Act 2003


36 Transitional provisions
         At the end of Schedule 7 to the Gambling
         Regulation Act 2003 insert--

             "Part 37--State Taxation Acts
                 Amendment Act 2020
        37.1 Wagering and betting tax
                Part 6A of Chapter 4 must be taken to have
                applied at all times on and after 1 January
                2019 as if the amendments made to that Part
                by sections 31 and 32 of the State Taxation
                Acts Amendment Act 2020 had come into
                operation on that day.
         Note
         1 January 2019 is the date on which Part 6A of Chapter 4
         came into operation--see section 2 of the Gambling
         Regulation Amendment (Wagering and Betting)
         Act 2018.".




                            29
          State Taxation Acts Amendment Act 2020
                      No.      of 2020
         Part 6--Amendment of Land Tax Act 2005



Part 6--Amendment of Land Tax Act 2005
 37 Definitions
         In section 3(1) of the Land Tax Act 2005--
           (a) insert the following definition--
               "separate residence means a building, or a
                    part of a building, that is capable of
                    separate occupation as a residence;";
          (b) the definition of special land tax is
              repealed.
 38 General imposition of land tax
         In the note at the foot of section 7 of the Land
         Tax Act 2005 omit "For special land tax, see
         Division 5.".
 39 Taxable value of parts of land not separately valued
         For section 22(2) of the Land Tax Act 2005
         substitute--
         "(2) The taxable value of the part is determined in
              accordance with the formula--
               A/B × C
               where--
               A is the total area of the part of the land
                  that is taxable;
               B is the total area of the whole land;
               C is the site value of the whole land.
          (3) In this section--
               total area, in relation to land or a part of
                     land, means the area of the land or part
                     plus the sum of the areas of each floor
                     of a building on the land or part
                     (whether above or below ground) other
                     than the ground floor.".


                           30
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
         Part 6--Amendment of Land Tax Act 2005


40 Abolition of special land tax
         Division 5 of Part 2 of the Land Tax Act 2005 is
         repealed.
41 What is the rate of land tax?
         In section 35 of the Land Tax Act 2005--
          (a) in subsection (1) omit "special land tax and";
          (b) subsections (1A) and (2) are repealed.
42 Assessment of joint owners of land
         After section 38(3) of the Land Tax Act 2005
         insert--
       "(3A) For the purpose of assessing land tax under
             subsection (3), joint owners of taxable land
             who are joint tenants of the land are taken to
             hold the land as tenants in common in equal
             shares.".
43 Joint assessments in the case of principal place of
   residence land
         In section 39(1) of the Land Tax Act 2005--
          (a) for "that is jointly owned" substitute
              "owned by joint owners";
          (b) for paragraph (b) substitute--
              "(b) the land is taxable land in relation to
                   each joint owner who does not use and
                   occupy it as his or her principal place of
                   residence and each such owner may be
                   separately assessed in respect of the
                   land under section 38(3).".




                          31
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
        Part 6--Amendment of Land Tax Act 2005


44 General land tax surcharge for trusts
        After section 46A(3) of the Land Tax Act 2005
        insert--
      "(3A) Subsection (3)(a) or (b)(ii) does not apply if
            rent is paid by or on behalf of the nominated
            PPR beneficiary for use and occupation of
            the land.".
45 Land tax for PPR land if nominated PPR
   beneficiary
    (1) After section 46I(2) of the Land Tax Act 2005
        insert--
      "(2A) For the purposes of subsection (2), land is
            not taken to be occupied as a place of
            residence unless there is a building affixed to
            the land (including a home unit) that, in the
            Commissioner's opinion--
               (a) is designed and constructed primarily
                   for residential purposes; and
               (b) may lawfully be used as a place of
                   residence.".
    (2) For section 46I(4) of the Land Tax Act 2005
        substitute--
        "(4) Subsection (2) does not apply if--
               (a) rent is paid by or on behalf of the
                   nominated PPR beneficiary for use and
                   occupation of the land in the year
                   preceding the tax year; or
               (b) the land contains a separate residence
                   used to derive income from the land in
                   the year preceding the tax year; or
               (c) the land is used to carry on a substantial
                   business activity in the year preceding
                   the tax year.".



                          32
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
         Part 6--Amendment of Land Tax Act 2005


46 Land tax for PPR land if nominated PPR
   beneficiary--absentee trusts
     (1) After section 46IF(2A) of the Land Tax Act 2005
         insert--
       "(2B) For the purposes of subsections (2) and (2A),
             land is not taken to be occupied as a place of
             residence unless there is a building affixed to
             the land (including a home unit) that, in the
             Commissioner's opinion--
               (a) is designed and constructed primarily
                   for residential purposes; and
               (b) may lawfully be used as a place of
                   residence.".
     (2) For section 46IF(4) of the Land Tax Act 2005
         substitute--
        "(4) Subsection (2)(a) or (2A)(a) does not apply
             if--
               (a) rent is paid by or on behalf of the
                   nominated PPR beneficiary for use and
                   occupation of the land in the year
                   preceding the tax year; or
               (b) the land contains a separate residence
                   used to derive income from the land in
                   the year preceding the tax year; or
               (c) the land is used to carry on a substantial
                   business activity in the year preceding
                   the tax year.".
47 Definitions for Division 1 of Part 4
         In section 52(1) of the Land Tax Act 2005 the
         definition of separate residence is repealed.




                          33
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
        Part 6--Amendment of Land Tax Act 2005


48 Principal place of residence exemption
    (1) After section 54(1A) of the Land Tax Act 2005
        insert--
      "(1B) Despite subsection (1)(b), land referred to in
            that subsection is not exempt land if rent is
            paid by or on behalf of the vested beneficiary
            for use and occupation of the land in the year
            preceding the tax year.".
    (2) In section 54(2) of the Land Tax Act 2005, for
        "section 55" substitute "sections 55 and 55A".
49 Absence from principal place of residence
    (1) After section 56(1A) of the Land Tax Act 2005
        insert--
      "(1B) Subsection (1A) does not apply in relation to
            a person who has a right to reside on the
            land.".
    (2) For section 56(2) of the Land Tax Act 2005
        substitute--
        "(2) Land will not to be taken to be used and
             occupied as the principal place of residence
             of a person under this section for a tax year if
             the person was unable to occupy the land as
             the person's principal place of residence in
             the year preceding the tax year because a
             residence was being constructed or renovated
             on the land.
              Note
              See section 61 in relation to land on which a residence
              is being constructed or renovated.".




                            34
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
        Part 6--Amendment of Land Tax Act 2005


    (3) For section 56(5) of the Land Tax Act 2005
        substitute--
        "(5) The condition in this subsection is that the
             owner or trustee did not derive any income
             from the land in the year preceding the tax
             year.".
50 Exemption continues on death of resident
        After section 57(3) of the Land Tax Act 2005
        insert--
        "(4) Subsection (1) does not apply if the person
             who dies--
               (a) had a right to reside on the land; or
               (b) held a life estate in possession in the
                   land.
         (5) Subsection (1) does not apply in respect of a
             year if any income was derived from the land
             in the year preceding the tax year.".
51 Purchase of new principal residence
        In section 59 of the Land Tax Act 2005--
         (a) in subsection (4), for "at any time when it
             was not occupied as the principal place of
             residence of the owner" substitute "in the
             year preceding the tax year";
         (b) in subsection (5), for "at any time when it
             was not occupied as the principal place of
             residence of a vested beneficiary in relation
             to the land" substitute "in the year preceding
             the tax year".




                          35
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
         Part 6--Amendment of Land Tax Act 2005


52 Sale of old principal residence
        In section 60 of the Land Tax Act 2005--
          (a) in subsection (4), for "at any time when it
              was not occupied as the principal place of
              residence of the owner" substitute "in the
              year preceding the tax year";
          (b) in subsection (5), for "at any time when it
              was not occupied as the principal place of
              residence of a vested beneficiary in relation
              to the land" substitute "in the year preceding
              the tax year".
53 Unoccupied land subsequently used as principal
   residence
     (1) In section 61 of the Land Tax Act 2005--
          (a) for subsection (1)(ab) substitute--
             "(ab) the owner continuously uses and
                   occupies the land as his or her principal
                   place of residence for at least 6 months
                   commencing within 6 months after the
                   date on which the construction or
                   renovation of the residence is
                   completed; and";
          (b) for subsection (2)(b) substitute--
              "(b) the vested beneficiary continuously
                   uses and occupies the land as his or her
                   principal place of residence for at least
                   6 months commencing within 6 months
                   after the date on which the construction
                   or renovation of the residence is
                   completed; and".




                          36
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
         Part 6--Amendment of Land Tax Act 2005


     (2) For section 61(5) of the Land Tax Act 2005
         substitute--
        "(5) Subsections (1) (2), (3) and (4) do not apply
             in respect of a tax year if the owner or trustee
             derived any income from the land in the year
             preceding the tax year.".
54 Partial exemption if land used for business activities
         For section 62(3) and (4) of the Land Tax
         Act 2005 substitute--
        "(3) If subsection (1) applies--
               (a) land tax is assessable for the tax year on
                   the part of the land that is not exempt
                   land; and
               (b) section 22 applies, if necessary, for that
                   purpose.".
55 Section 62A substituted
         For section 62A of the Land Tax Act 2005
         substitute--
       "62A Partial exemption if separate residence
            used to provide accommodation
              If land that would be exempt under this
              Division in respect of a tax year contains a
              separate residence that was used to derive
              income from the provision of
              accommodation in the year preceding the tax
              year--
               (a) land tax is assessable for the tax year on
                   the part of the land that contains the
                   separate residence; and
               (b) section 22 applies, if necessary, for that
                   purpose.".




                          37
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
        Part 6--Amendment of Land Tax Act 2005


56 Section 73 substituted and new section 73A inserted
        For section 73 of the Land Tax Act 2005
        substitute--
        "73 Land owned and occupied by racing clubs
         (1) Land or part of land that is owned and solely
             occupied by a racing club is not liable for
             land tax at a rate greater than 0⋅357% of the
             taxable value of the land or part.
         (2) For the purposes of subsection (1) and
             assessing land tax on any part of the land that
             is not solely occupied by a racing club, the
             land tax that is or that would be, but for the
             operation of subsection (1), attributable to a
             part of land is the proportion of the land tax
             that would, but for the operation of
             subsection (1), be payable on the whole of
             the land owned by a racing club.
         (3) In this section--
              racing club means a society, club or
                   association that--
                     (a) is not carried on for the purposes
                         of the profit or gain to its
                         individual members; and
                     (b) is carried on exclusively for the
                         purpose of promoting or
                         controlling horse racing, pony
                         racing or harness racing in
                         Victoria.
        73A Land owned and occupied by non-racing
            clubs
         (1) Land is exempt land if the Commissioner is
             satisfied that it is owned and solely occupied
             by a non-racing club.




                          38
State Taxation Acts Amendment Act 2020
            No.      of 2020
Part 6--Amendment of Land Tax Act 2005


(2) To obtain an exemption from land tax under
    subsection (1), a non-racing club must--
      (a) apply to the Commissioner for the
          exemption; and
      (b) give the Commissioner any information
          the Commissioner requests for the
          purpose of enabling the Commissioner
          to determine whether the land is exempt
          under subsection (1).
(3) If the Commissioner is satisfied that only
    part of land is owned and solely occupied by
    a non-racing club--
      (a) land tax is assessable on the remaining
          part of the land, unless another
          exemption applies to that part; and
      (b) section 22 applies, if necessary, for that
          purpose.
(4) In this section--
     non-racing club means a society, club or
         association, other than a racing club,
         that--
            (a) is not carried on for the purposes
                of the profit or gain to its
                individual members; and
            (b) is carried on exclusively for the
                purpose of providing for the
                social, cultural, recreational,
                literary or educational interests of
                its members;
     racing club has the meaning given in
          section 73.".




                 39
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
         Part 6--Amendment of Land Tax Act 2005


57 Land tax is a first charge on land
         In section 96 of the Land Tax Act 2005--
          (a) in subsection (1), for "special land tax"
              substitute "any interest and penalty tax";
          (b) in subsection (4)--
                (i) in paragraph (b), for "section 105"
                    substitute "section 95AA of the
                    Taxation Administration Act 1997";
               (ii) after "land tax" insert "(including any
                    interest and penalty tax)".
58 Registration of charge
         In section 97(3) of the Land Tax Act 2005, after
         "tax" insert "(including any interest and penalty
         tax)".
59 Recovery from lessee, mortgagee or occupier
     (1) In section 98(1) of the Land Tax Act 2005, for
         "land tax" (where secondly occurring) substitute
         "an amount of land tax (including any interest and
         penalty tax)".
     (2) In section 98(1A)(a) and (b) of the Land Tax
         Act 2005 omit "of land tax".
     (3) In section 98(4) of the Land Tax Act 2005, for
         "tax" substitute "amount".
     (4) In section 98(5) of the Land Tax Act 2005--
          (a) for "to tax" substitute "to an amount";
          (b) for "the tax" substitute "the amount".
     (5) In section 98(6), (6A) and (7) of the Land Tax
         Act 2005 omit "of tax".
60 Section 105 repealed
         Section 105 of the Land Tax Act 2005 is
         repealed.



                          40
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
        Part 6--Amendment of Land Tax Act 2005


61 Transitional provision
        After clause 17 of Schedule 3 to the Land Tax
        Act 2005 insert--
        "18 State Taxation Acts Amendment Act 2020
         (1) Section 56(5), as in force immediately before
             the commencement day, continues to apply
             in relation to the 2021 tax year.
         (2) Section 96, as in force immediately before
             the commencement day, continues to apply
             on and after that day in relation to any
             special land tax not paid before that day.
         (3) On and after the commencement day, section
             96(4) applies to a certificate issued under
             section 105 before its repeal as if the
             certificate were issued under section 95AA
             of the Taxation Administration Act 1997.
         (4) An application for a certificate under section
             105 that was pending before the
             commencement day is taken, on and after
             that day, to be an application for a certificate
             under section 95AA of the Taxation
             Administration Act 1997.
         (5) In this clause--
              commencement day means the day on which
                  the State Taxation Acts Amendment
                  Act 2020 comes into operation.".




                          41
          State Taxation Acts Amendment Act 2020
                      No.      of 2020
   Part 7--Amendment of Taxation Administration Act 1997



    Part 7--Amendment of Taxation
        Administration Act 1997
62 Definitions
         In section 3(1) of the Taxation Administration
         Act 1997, in the definition of return--
          (a) in paragraph (b), for "liability;" substitute
              "liability; and";
          (b) after paragraph (b) insert--
               "(c) is of a type included on the list
                    published by the Commissioner under
                    section 36AA;".
63 New section 36AA inserted
         Before section 36 of the Taxation
         Administration Act 1997 insert--
     "36AA Types of returns
               The Commissioner must publish a list on an
               internet site maintained by the
               Commissioner, specifying the types of return
               for the purpose of paragraph (c) of the
               definition of return in section 3(1).".
64 Part 9 heading amended
         In the heading to Part 9 of the Taxation
         Administration Act 1997, for "investigation and
         secrecy provisions" substitute "investigation,
         secrecy and property clearance certificates".




                           42
          State Taxation Acts Amendment Act 2020
                      No.      of 2020
   Part 7--Amendment of Taxation Administration Act 1997


65 New Division 4 of Part 9 inserted
         After Division 3 of Part 9 of the Taxation
         Administration Act 1997 insert--

               "Division 4--Property clearance
                          certificates
      95AA Property clearance certificates
          (1) An owner, purchaser or mortgagee of land
              may apply to the Commissioner for a
              certificate under this section.
          (2) An application must be accompanied by--
                (a) the prescribed fee; or
                (b) if no fee is prescribed, a fee of 1*16 fee
                    units.
          (3) If an application is duly made, the
              Commissioner must issue a certificate
              showing if there is any land tax (including
              any interest and penalty tax) due and unpaid
              on the land described in the application.
          (4) The Commissioner may include any other
              information in the certificate that the
              Commissioner thinks appropriate, including
              the following amounts in relation to the land
              described in the application--
                (a) any land tax (including any interest and
                    penalty tax)--
                      (i) that has been assessed but has not
                          been paid and is not yet due;
                     (ii) that is yet to be assessed for the
                          year in which the certificate is
                          issued;




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       State Taxation Acts Amendment Act 2020
                   No.      of 2020
Part 7--Amendment of Taxation Administration Act 1997


             (b) any other amounts recoverable under
                 any law for which the Commissioner
                 has the power of general
                 administration.
      Note
      If a person is a bona fide purchaser for value of land and
      obtains a certificate under this section, a charge does not
      secure any amount of land tax on the land in excess of the
      amount set out in the certificate--see section 96 of the Land
      Tax Act 2005.".




                          44
          State Taxation Acts Amendment Act 2020
                      No.      of 2020
      Part 8--Amendment of Valuation of Land Act 1960



Part 8--Amendment of Valuation of Land
             Act 1960
 66 Supplementary valuation--section 13DF
         For section 13DF(4)(a) and (b) of the Valuation
         of Land Act 1960 substitute--
         "(a) in the case of a supplementary valuation
              carried out at the request of a council that
              nominates a day under section 13DFB(2A)--
                 (i) for any period until the nominated day,
                     by reference to the existing valuation;
                     and
                (ii) from the day after the nominated day
                     for the remainder of the period, upon
                     the supplementary valuation; or
          (b) in any other case--
                 (i) for any period until the day of that
                     return, by reference to the existing
                     valuation; and
                (ii) from the day after that return for the
                     remainder of the period, upon the
                     supplementary valuation.".
 67 Valuation authority to make supplementary
    valuation if requested by council
         After section 13DFB(2) of the Valuation of Land
         Act 1960 insert--
       "(2A) A request under subsection (1) may
             nominate a day for the purposes of
             section 13DF(4)(a), being a day that is
             within the period for which the existing
             valuation applies and is not earlier than the
             day on which the circumstances referred to
             in section 13DF(2) occurred in relation to the
             land for which the supplementary valuation
             is to be caused.".


                           45
         State Taxation Acts Amendment Act 2020
                     No.      of 2020
     Part 8--Amendment of Valuation of Land Act 1960


68 Supplementary valuation--section 13L
        For section 13L(5)(a) and (b) of the Valuation of
        Land Act 1960 substitute--
        "(a) in the case of a supplementary valuation
             carried out at the request of a collection
             agency that nominates a day under
             section 13N(2A)--
                (i) for any period until the day nominated
                    by the collection agency, by reference
                    to the existing valuation; and
               (ii) from the day after the nominated day
                    for the remainder of the period, upon
                    the supplementary valuation; or
         (b) in any other case--
                (i) for any period until the day of that
                    return, by reference to the existing
                    valuation; and
               (ii) from the day after that return for the
                    remainder of the period, upon the
                    supplementary valuation.".
69 Valuation authority to make supplementary
   valuation if requested by collection agency
        After section 13N(2) of the Valuation of Land
        Act 1960 insert--
      "(2A) A request under subsection (1) may
            nominate a day for the purposes of
            section 13L(5)(a), being a day that is within
            the period for which the existing valuation
            applies and is not earlier than the day on
            which the circumstances referred to in
            section 13L(2) occurred in relation to the
            land for which the supplementary valuation
            is to be caused.".




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          State Taxation Acts Amendment Act 2020
                      No.      of 2020
                  Part 9--Repeal of this Act



          Part 9--Repeal of this Act
70 Repeal of this Act
          This Act is repealed on the first anniversary of its
          commencement.
   Note
   The repeal of this Act does not affect the continuing operation of
   the amendments made by it (see section 15(1) of the
   Interpretation of Legislation Act 1984).
                 ═════════════




                              47
                    State Taxation Acts Amendment Act 2020
                                No.      of 2020
                                        Endnotes



                                    Endnotes
1 General information
  See www.legislation.vic.gov.au for Victorian Bills, Acts and current
  authorised versions of legislation and up-to-date legislative information.
   
      Minister's second reading speech--
      Legislative Assembly:
      Legislative Council:
      The long title for the Bill for this Act was "A Bill for an Act to amend the
      Duties Act 2000, the Environment Protection Act 1970, the
      Environment Protection Amendment Act 2018, the First Home
      Owner Grant Act 2000, the Gambling Regulation Act 2003, the Land
      Tax Act 2005, the Taxation Administration Act 1997 and the
      Valuation of Land Act 1960 and for other purposes."




                 By Authority. Government Printer for the State of Victoria.



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